The High Court quashed GST orders where ITC was denied without verifying whether the supplier paid tax and filed returns. The matter was remanded for fresh factual adjudication.
A 284-day delay in filing appeals was condoned after accepting explanations including medical issues and disruptions. The key takeaway is that relief was granted but balanced by imposing costs to deter repeated non-compliance.
ITAT Chennai remanded a case involving Rs. 11.26 lakh cash gifts back to the CIT(A), allowing the NRI assessee another opportunity to substantiate the claim with supporting documents.
Bombay High Court held that services provided to foreign entities qualify as export of services and are not intermediary services, allowing GST refund subject to receipt of foreign currency.
The Gauhati High Court held that cancellation for non-filing of returns can be reconsidered if all pending returns and dues are paid, directing authorities to consider restoration under Rule 22(4).
Gauhati High Court held that cancellation for non-filing of returns is not final if the taxpayer files all pending returns and clears dues, directing authorities to consider restoration under Rule 22(4).
The ITAT held that where investments are fully backed by substantial own funds and a rational suo-motu disallowance is made, Rule 8D cannot be mechanically invoked. The Revenue’s attempt to make an additional disallowance was rejected.
The Tribunal held that limitation under Section 153 overrides the DRP timeline under Section 144C. As the assessment was completed beyond the statutory outer limit, it was quashed as invalid.
While restoring the appeals, the ITAT directed expeditious disposal and warned against avoidable adjournments. The key takeaway is that condonation is granted to enable justice, not to prolong litigation.
The Tribunal held that an ex-parte capital gains addition could not be sustained where the assessee was denied a meaningful opportunity. Considering comparable treatment in a related case, the matter was remanded for fresh adjudication on merits.
