The court addressed a GST recovery notice where the petitioner claimed no liability as invoices were unpaid. The case was remitted for fresh consideration with evidence submission.
ITAT set aside CIT(E) orders denying 12AB registration, holding that section 13(1)(b) cannot be invoked at registration stage; charitable intent and activities must be examined independently.
The Court set aside the GST demand after finding that the final order sought an amount higher than what was specified in the show-cause notice. The case was remanded for fresh proceedings with an opportunity to respond.
The Court struck down a GST demand by holding that assignment of long-term leasehold rights amounts to transfer of immovable property, not a taxable supply. The ruling reaffirms that such assignments fall outside Section 7 of the GST Act.
The Gujarat High Court quashed a Section 153C notice due to a 22-month delay in recording the satisfaction note, ruling it violated Supreme Court guidelines for immediate post-assessment action.
The ITAT held that rejection of Section 80G registration without specific reasons is unsustainable and directed a fresh, reasoned consideration by the CIT(E).
The Court held that the assessee failed to prove ₹20.06 crore in purchases and restored the AO’s 100% addition. It ruled that partial estimation was unjustified and Section 69C required full disallowance.
Gujarat High Court held that petitioner being 100% EOU of zero-rated supply without payment of tax is entitled for refund of unutilized ITC. Since petitioner is not deemed exporter para no.2.2 of clarificatory Circular No.172/04/2022-GST dated 06.07.2022 would not be applicable.
The ITAT Ahmedabad quashed PCIT’s revisionary orders, holding that Section 263 powers cannot be used when the AO has made thorough enquiries. Revision requires demonstrable error prejudicial to revenue, not mere differences of opinion.
Delhi High Court held that GST SCN based on documents, statements, evidence seized passed on by Income Tax Department cannot be held to be baseless and vague. High Court warns GST Department and other departments to be careful while citing judicial precedents specifically if the same has been produced or accessed through Artificial Intelligence [AI] software.
