Telangana High Court directed GST authorities to accept a physical revocation application where the GST portal no longer permitted online filing due to expiry of limitation. The Court granted relief after noting that registration was cancelled for non-filing of returns.
The Madras High Court held that penalties under Section 122 of the CGST Act must equal the ineligible ITC availed or passed on in circular trading cases. The Court ruled that the Rs.10,000 limit cannot apply where the statute uses the phrase “whichever is higher.”
Telangana High Court held that the taxpayer may seek rectification under Section 161 of the CGST Act where allegations of overlapping GST proceedings arise for the same tax period. The Court directed authorities to consider the rectification application after granting hearing opportunity.
Telangana High Court permitted the taxpayer to file an appeal against the GST assessment order along with a delay condonation application. The Court directed the appellate authority to sympathetically consider the delay since the taxpayer had been pursuing writ proceedings.
Telangana High Court disposed of the writ petition challenging DGGI summons after the department agreed to issue fresh summons with sufficient response time. The Court held that the challenge to the earlier summons had become academic since it was no longer being acted upon.
Telangana High Court permitted the taxpayer to file a delayed appeal against the GST assessment order along with a delay condonation application. The Court directed the appellate authority to consider the delay sympathetically since the taxpayer had pursued writ proceedings.
Bombay High Court held that GST registration cannot be cancelled without proper hearing and a reasoned order. The Court quashed the cancellation and revocation rejection orders for violating principles of natural justice.
Bombay High Court held that delay in filing Form No. 10 for claiming accumulation under Section 11(2) should be condoned where genuine hardship exists. The Court adopted a liberal and justice-oriented approach to protect charitable exemption claims.
The Delhi High Court held that additional documents already referred to in a criminal complaint can be filed later under Section 311 Cr.P.C. The Court ruled that procedural defects should not obstruct substantive justice where no serious prejudice is caused.
The Delhi High Court held that shareholders of a foreign company cannot be taxed on the company’s rental income and capital gains merely because they hold all its shares. The Court reiterated that a company is a separate legal entity unless fraud or sham arrangements are proved.
