The High Court set aside the rejection of GST registration revocation, holding that Rule 23 permits filing within 270 days. It ruled that the authority wrongly rejected the application on delay grounds and directed reconsideration after hearing the taxpayer.
The High Court held that GST revocation cannot be denied solely due to portal time limits where genuine hardship exists. It directed the authority to accept a manual application and decide the matter on merits within a fixed timeframe.
GST registration was cancelled for six months of non-filing of returns, and the taxpayer was unable to apply for revocation due to portal time limits. The High Court directed acceptance of a physical application and ordered a decision within three weeks.
The case addresses the continued failure to release ITR utilities on time despite earlier court directions. The Court adjourned the matter after CBDT failed to file a required affidavit, highlighting ongoing compliance gaps.
High Court held that reliance solely on affinity test and cultural traits was insufficient where extensive documentary records, including pre-constitutional entries and family validity certificates, supported the Scheduled Tribe claim.
The case examined whether a statement recorded during search can justify tax additions. The Court held that confession without supporting evidence is insufficient. It reinforces that corroboration is essential for sustaining additions.
High Court held that consideration received on transfer of self-generated trademarks before 1 April 2002 was not taxable as capital gains because no ascertainable cost of acquisition existed, making computation provisions unworkable.
GST registration was cancelled for non-filing of returns for six months and appeal was time-barred. The court permitted filing of a physical revocation application and directed time-bound disposal.
GST registration was cancelled for non-filing of returns, but the court permitted manual filing of revocation due to hardship. Authorities were directed to consider the application within a fixed timeline.
The issue involved GST registration cancellation due to non-filing of returns and a delayed appeal. The court allowed manual filing of a revocation application and directed authorities to decide it within a fixed timeframe.
