In a ruling on non-maintainability, the ITAT found the CIT(E) erred by cancelling the society’s 12A(1)(ac) application merely through an intimation without granting a mandatory hearing. The case has been sent back for a decision on merits.
The Delhi High Court set aside GST demands on Oriental Insurance Company Limited, applying CBIC Circular No. 228/22/2024-GST that regularized reinsurance services for the period from 1 July 2017 to 24 January 2018.
The Gauhati High Court set aside a GST order issued without a valid show cause notice under Section 73(1) of the AGST Act, holding that a DRC-01 summary cannot replace a detailed notice.
The CESTAT Delhi ruled that the differential duty paid by Vortex Rubber for provisional release of seized goods is considered customs duty, not a pre-deposit under Section 35FF. This classification affects the applicable interest provisions for delayed refunds.
ITAT Mumbai held that delay in filing Form 10B does not invalidate a trust’s exemption claim if the form is submitted before assessment completion and the error is rectified.
Bombay High Court holds that a GST Show Cause Notice (SCN) served on an old, non-authorized email address constitutes invalid service. The SCN for FY 2020-21 was deemed prima facie time-barred, leading to a stay on the resulting order.
Gujarat High Court granted anticipatory bail to a Chartered Accountant accused of alleged GST evasion, holding that custodial interrogation was unnecessary and liberty must be protected.
ITAT Chandigarh upheld rejection of Endocrine And Breast Surgery Foundation’s Section 12A registration, ruling its activities were unethical and focused on networking with pharma companies rather than genuine charitable work.
The Delhi High Court dismissed an appeal challenging the ITAT’s rejection of a rectification plea to recall an appeal order; the court found no mistake apparent on record and upheld the ITAT’s finding of no prejudice to the assessee.
ITAT Pune ruled that the late filing of the Form 10B audit report is not fatal to the charitable trust exemption if filed before assessment completion. The court reversed the disallowance of application of income solely based on procedural delay.
