The Supreme Court permitted the appeal to be entertained without pre-deposit after noting that the appealable order predated the amendment introducing the requirement. The interim relief remains subject to the outcome of the Special Leave Petition.
The High Court held that the issue requires consideration where the show cause notice preceded the amendment. It granted interim relief allowing the appeal to be entertained without the 10% penalty pre-deposit.
The Tribunal upheld the disallowance of a ₹10 lakh deduction after the recipient political party informed the tax authorities that it had not received the contribution. The ruling emphasises that taxpayers must establish the genuineness of donations claimed under Section 80GGC.
The Tribunal upheld the denial of deduction under Section 80GGC after finding that the political donation formed part of an alleged accommodation entry arrangement. The ruling emphasised that deductions may be denied where investigative findings indicate a lack of genuineness and remain unrebutted by the taxpayer.
The issue concerned the maintainability of a class action petition under the Companies Act. The SC, acting on the parties’ consent, referred the disputes to arbitration and set aside the NCLT and NCLAT orders while leaving all issues open.
The issue was whether Section 245 of the Companies Act applies only to continuing acts. The NCLAT held that claims involving damages and compensation may encompass past transactions, allowing class actions to proceed in appropriate cases.
The issue involved rejection of a delayed revocation application for cancelled GST registration. The Telangana High Court held that a non-speaking order without proper consideration of the delay explanation cannot stand and directed fresh adjudication.
The issue involved delay in disposal of a rectification application filed against a GST order. The Telangana High Court directed the proper officer to decide the application within two weeks in accordance with law.
The issue was whether a taxpayer could directly invoke writ jurisdiction claiming that a GST show cause notice and order were merely uploaded on the GST portal and not properly communicated.
Despite repeated opportunities, the tax department failed to provide instructions regarding recovery made before the appeal window closed. The Court disposed of the matter by allowing a refund application and ordering a time-bound decision by the tax authority.
