Appellate authorities could not summarily dismiss applications without verifying the actual submissions made by the taxpayer as for service exporters, FIRCs and BRCs were the gold standard for proving that services were exported, and proceeds were realized in convertible foreign exchange.
Failing to report transporter details in your quarterly TDS return was a procedural error, not a tax deduction failure. Since assessee was not liable to deduct tax (thanks to the declarations), Section 40(a)(ia)—which applied only when tax is deductible but not deducted—could not be invoked.
The court ruled that delayed filing of Form 10 for income accumulation cannot defeat exemption when substantive conditions are met. Rejection of condonation was held unsustainable.
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.
The High Court set aside dismissal of a GST appeal rejected for late filing of a certified copy. The ruling holds that timely online filing should not be defeated by hyper-technical objections.
The High Court set aside blocking of Input Tax Credit where State tax authorities had already initiated proceedings on the same subject matter. The ruling holds that parallel action by central authorities violates Section 6(2)(b) of the CGST Act.
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.
The Tribunal ruled that withdrawing a deduction in response to a Section 148 notice does not erase underreporting. Penalty for misrepresentation under Section 270A was upheld.
