Madras High Court held that CBDT Circular no. 6 of 2023 dated 24.05.2023 giving differential treatment by not extending time for filing application to new trust having provisional approval u/s. 80G is violative of Article 14 of the Constitution of India.
The High Court scrutinized the case, highlighting flaws in the order’s reasoning. It emphasized that the petitioner’s reply was comprehensive and should have been evaluated on its merits. The court found the decision lacking in thoroughness, as the officer failed to seek clarification or additional documents before dismissing the reply as unsatisfactory.
Delhi High Court mandates disposal of GST cancellation applications within four weeks, addressing delays in processing. Read the full judgment here.
Read about the Madras High Court’s decision in Rangaswamy Jeevanantham vs Superintendent case, where GST liability and TDS on Salary deduction under section 194H were disputed, leading to an order for a statutory appeal.
Delhi High Court ruling upholds disqualification of bid by Sunshine Caterers in IRCTC tender due to non-mention of certified information by CA in UDIN certificate.
Delhi High Court remits GST demand order due to unsatisfactory reply, directing re-adjudication by Proper Officer, ensuring fair procedure.
Read the full text of the judgment where Bombay High Court quashes an assessment order, citing violation of principles of natural justice and denial of fair personal hearing.
Delhi High Court directs re-adjudication as it finds Assessee’s detailed reply ignored in rejecting ITC claim. Full text of judgment/order provided.
Madras High Court held that non-fulfilling obligation under advance license by the transferor doesn’t get extinguish on account of merger/ amalgamation. Such liability has to be discharged by the transferee company.
GST Registration cannot be cancelled Retrospectively unless it is intended dent taxpayer’s customers input tax credit availed in respect of the supplies made by tax payer during such period.
