ITAT restored a trust’s 80G approval rejection, directing the CIT(E) to accept the application based on a CBDT circular extending the filing deadline and allowing clause correction. The ITAT ruled that a charitable trust can correct an error in its 80G application and confirmed that the filing deadline was extended by a subsequent CBDT circular.
CESTAT confirmed a Service Tax demand, ruling that a service provider’s failure to explain a large discrepancy between ITR and ST-3 returns justifies the tax liability.
ITAT Amritsar condoned the 146-day delay in a senior citizen’s appeal, accepting passport evidence of her absence from India as sufficient cause, and remanded the case for fresh assessment.
The J&K High Court set aside a GST demand of ₹15.44 Lakh, ruling that authorities must consider a taxpayer’s reply to a Show Cause Notice if received before the final assessment order is passed.
ITAT Chandigarh ruled that a CIT(A) order is not void simply because it names the deceased assessee. The Tribunal restored the case, directing the CIT(A) to admit evidence due to the assessee’s prior illness.
The Allahabad High Court stayed a ₹110 Cr GST demand on Dabur India’s Hajmola Candy, citing a Supreme Court precedent that previously settled the product’s classification issue.
ITAT Pune upheld CIT(A)’s order restricting Hawala purchase additions to 15%, ruling that a typographical error does not warrant full disallowance.
The Allahabad High Court dismissed a writ petition filed by Nippon Tubes Limited, ruling that the detention of goods was justified because the movement of materials to a job worker lacked the mandatory GST delivery challan (Rule 55) and e-way bill, despite the existence of a master tax invoice.
Madras High Court rules on GST notice service via email, clarifies that digital communication must ensure effective notice to uphold natural justice.
The Madras High Court ruled that a GST assessment uploaded after the taxpayer’s registration was cancelled is invalid, as the assessee loses access to the GST portal.
