The court held that ITC disallowance under Section 16(4) became unsustainable due to retrospective statutory amendment and remitted remaining issues for fresh adjudication with conditional pre-deposit.
The High Court upheld dismissal of a GST appeal where the appellant failed to substantiate reasons for delay. The ruling reiterates that condonation requires proof of sufficient cause, not mere assertions.
The court accepted medical treatment as an explanation for failure to file appeal in time but found it insufficient without conditions. The ruling underscores that relief can be granted while balancing procedural discipline through costs.
The court addressed denial of a GST refund arising from repeated deficiency memos on a leasehold transfer. It held that the refund must be processed promptly upon application, reinforcing accountability of tax authorities.
The High Court set aside GST registration cancellation where fraud was alleged without evidence or particulars. It held that vague notices and bald orders violate natural justice.
Appellate authorities could not summarily dismiss applications without verifying the actual submissions made by the taxpayer as for service exporters, FIRCs and BRCs were the gold standard for proving that services were exported, and proceeds were realized in convertible foreign exchange.
The court ruled that delayed filing of Form 10 for income accumulation cannot defeat exemption when substantive conditions are met. Rejection of condonation was held unsustainable.
The court held that late electronic filing of Form 10B is a procedural lapse that should not defeat charitable exemption. Orders rejecting condonation on technical grounds were quashed.
The court held that late filing of Form 10B is a procedural lapse and does not automatically bar charitable exemption. Substantial compliance before appellate proceedings was found sufficient.
The High Court set aside dismissal of GST refund appeals where delay was computed based on submission of certified copies. The ruling directs fresh adjudication on merits after hearing.
