The High Court held that delayed filing of Form 10B is a procedural lapse and does not justify denial of charitable exemption. Trusts otherwise compliant with audit requirements remain eligible for Section 11 benefits.
The High Court held that charitable exemptions cannot be denied merely because Form 10B was filed belatedly when it was available before return processing. The ruling treats delayed filing as a procedural lapse, not a substantive defect.
Since the primary object was the advancement of an object of general public utility without a profit motive, the activities did not constitute trade, commerce, or business. Therefore, the restrictions in the proviso to Section 2(15) were not applicable and assessee was held entitled to the exemption under Section 11.
The Court held that an assessee cannot be denied TDS credit or saddled with tax demand when tax has been deducted from salary but not deposited by the employer.
The High Court held that limitation for filing a GST appeal must be computed after disposal of a rectification application. Rejection of the appeal without examining this aspect was found invalid.
The High Court held that appeals filed after the maximum period under Section 107 of the CGST Act are not maintainable. Writ jurisdiction cannot be used to override mandatory limitation periods.
The Court held that delay in filing Form 10-IC could not be rejected where the return form itself lacked a functional option field. Substantive compliance with Section 115BAA was found sufficient to grant the concessional tax rate.
Relying on settled Supreme Court precedent, the Court held that a writ petition is not maintainable where the GST Act provides a complete appellate framework. The petitioner was relegated to pursue the remedy under Section 107.
The High Court set aside an ITC reversal demand after finding that no date, time, or venue for personal hearing was communicated. The ruling underscores that statutory hearing requirements must be strictly followed before confirming GST demands.
The court held that a refund claim cannot be denied solely due to technical issues on the GST portal when substantive conditions are met. Authorities were directed to process the refund on merits.
