Calcutta High Court remands Bajaj Wheels tax case to adjudicating authority for fresh decision, citing appellate order’s lack of explicit directions.
Bangalore ITAT mandates 80G approval for Academy of General Education, clarifying CIT(E)’s scope is limited to verifying genuine activities and statutory compliance, not income utilization or fee nature.
ITAT Bangalore overturns CIT (Exemptions)’s rejection, granting City Hospital Charitable Trust 80G approval. The tribunal clarified the scope of inquiry for 80G approval, emphasizing genuineness over fund application at this stage.
Orissa High Court rules COVID-19 period extends GST appeal limitation, setting aside rejection based on delay. Directs appeal hearing on merits.
Kolkata ITAT nullifies NFAC’s duplicate assessment order for AY 2015-16, citing miscommunication after assessee’s appeal was already resolved.
Madras High Court rules an advertising firm’s failure to check the GST portal’s ‘additional notice’ tab isn’t fatal, quashing demand and appeal dismissal. Sets precedent.
Orissa High Court dismisses a writ petition, holding that a litigant cannot take contradictory stands after being granted liberty to pursue a statutory appeal.
Allahabad High Court rules filing a certified copy under GST Rule 108 is not mandatory if appeal is filed electronically with relevant records. Cites Delhi HC precedent.
The Allahabad High Court ruled that GST demands cannot exceed the show-cause notice, quashing a demand against Vrinda Automation for violating Section 75(7) of the GST Act.
Gauhati High Court directs GST authorities to review taxpayer’s plea for instalment payments, citing financial hardship and Section 80 of CGST Act.
