ITAT Ahmedabad partly allows trust’s appeal, condones delay in filing Form 10B, and remands matter to CIT(A) for reconsideration of Rs. 41.31L disallowance.
The ITAT has declared an assessment against SoftwareONE India Pvt. Ltd. void, ruling that an assessment framed in the name of a non-existent, merged entity is invalid, citing a Supreme Court precedent.
The Madras High Court mandates an online application for GST order rectification clarifying that a timely offline application serves to meet the limitation period under Section 161 of the GST Act.
Consequently, the petition was admitted, moratorium under Section 14 of the IBC was declared and Interim Resolution Professional was appointed to conduct the Corporate Insolvency Resolution Process of corporate debtor.
NCLAT rejected the recall of its 01.02.2023 order and dismissed the condone delay application of 248 days, as appellant himself had requested withdrawal earlier.
The ITAT Surat has set aside a CIT(E) order that rejected a trust’s registration. Citing a missed email as the reason for non-compliance, the court ordered a fresh hearing.
The final order passed by CESTAT dated 22nd March, 2024 did not deserve interference. Nonetheless, the Court observed that revocation of courier registration for the entire period till 2031 was ‘disproportionate’ as though assessee was complicit, it was not the ultimate beneficiary.
Allahabad High Court allows ITC claim as e-Way bill confirms actual goods movement, despite supplier’s GST registration being cancelled after the transaction.
The ITAT Cochin has dismissed an appeal from a chit fund company, upholding a 90% disallowance of commission expenses due to a lack of supporting documentation and unreasonableness.
NCLT held that it has no jurisdiction to decide copyright violations or contractual termination claims related to the Hindi remake of Kaithi (Bholaa). Dream Warrior Pictures’ Section 9 application against Reliance Entertainment was rejected as no undisputed operational debt existed.
