The High Court held that reassessment cannot be based on grounds not mentioned in the original Section 148A notice. Since no income had escaped assessment, the reopening was quashed.
The Court held that GST paid on assignment of leasehold rights, treated as sale of land, is refundable as such transactions are not taxable supplies.
The High Court held that failure to pass a reasoned final order on an informant’s reward violates the 2007 Guidelines and directed the competent committee to reconsider the claim after hearing the informant.
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.
