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.
Gujarat High Court holds refund claims maintainable for interest paid under protest on wrongly demanded GST for assignment of leasehold rights, quashing mechanical rejection via RFD-03.
Gujarat High Court held that notice under section 148A(b) cannot be issued for verification on the part of the Assessing Officer. Such verification is to be conducted u/s. 148A(a) prior to issuance of notice. Thus, order passed thereon is liable to be quashed and set aside.
The Court held that findings of the appellate authorities clearly established the assessee’s role as a developer. With concurrent factual findings, the appeal was rejected for lack of any substantial legal question.
The issue was whether a search-based assessment could be completed within 12 months after a Supreme Court ruling. The Court held that only the 60-day extended period under section 153B applied, rendering the assessment time-barred.
The High Court set aside reassessment orders holding that non-issuance of a mandatory draft assessment order under Section 144C invalidated the proceedings. It ruled that Section 263 remand does not override statutory safeguards.
High Court set aside reassessment proceedings after finding that the notice was based only on existing records, with no new material to justify reopening of the completed scrutiny assessment.
The Court held that post-amalgamation, the transferor company cannot claim GST refunds. Unutilised ITC must move only through the statutory transfer mechanism, not by refund.
