ITAT Bangalore rules that 80G approval hinges on genuine charitable activities, not solely on fee surpluses or accumulated funds. The ruling clarifies the scope of CIT(E)’s inquiry for 80G applications.
A BPCL vendor successfully challenges GST detention for MPD machines in transit. The court found no tax evasion as e-way bill was generated before detention order and goods were for stock transfer, not sale.
Delhi High Court sets aside a GST demand order against B R Ceramics, directing appellate review. The validity of key GST notifications remains sub-judice in Supreme Court.
The Punjab and Haryana High Court granted bail to Arvind Kumar in a GST fraud case, citing insufficient incarceration, clean antecedents, and co-accused’s bail.
Gujarat High Court allows a petitioner to file overdue GST returns and revokes registration cancellation after tax liability, including interest, was discharged.
Delhi High Court sets aside GST orders against Charu Overseas, remands case for fresh hearing, and awaits Supreme Court’s decision on validity of tax notifications.
Gujarat High Court rules tax recovery notices invalid for V.S. Texmills after NCLT approved resolution plan, reinforcing IBC’s binding effect on pre-existing claims.
ITAT Ahmedabad reverses Aatman Foundation’s 80G approval rejection, citing inadvertent form error and judicial precedents, remanding the case for fresh consideration.
ITAT Ahmedabad reversed the 80G approval rejection for Senior Citizen Council Gandhinagar, remanding the case due to a bona fide error in selecting the application clause.
Delhi High Court dismissed Techno Canada Inc.’s writ petition challenging an excess ITC demand involving alleged fraud, stating that an appeal under Section 107 of the CGST Act is the appropriate remedy for factual and legal disputes.
