The Court upheld the authority of DGGI officers to initiate and pursue proceedings under the CGST Act and rejected objections regarding their status as proper officers.
The Rajasthan GST AAAR held that advance ruling authorities cannot determine whether bags are biodegradable or compostable. It ruled that concessional 5% GST applies only if biodegradability is established by competent authorities.
The ITAT dismissed the appeal after a rectification order under Section 154 granted the deduction under Section 80P and corrected the assessed income. The dispute no longer survived for adjudication.
The ITAT held that deduction under Section 80P could not be disallowed through a unilateral adjustment under Section 143(1) without providing notice and an opportunity of hearing. The appeals were allowed.
The reassessment was based on documents found during a search conducted on another person. The Tribunal held that proceedings should have been initiated under Section 153C and not under Sections 147/148, rendering the reassessment invalid.
The Tribunal held that documents relating to the assessee were found during the search of another person. It ruled that proceedings could only be initiated under Section 153C, making the reassessment under Section 148 invalid.
The ITAT held that once an assessment order under Section 143(3) was passed, the earlier intimation under Section 143(1) merged into it. As a result, the appeal against the intimation became infructuous.
The ITAT held that exemption under Sections 11 and 12 could not be denied merely due to issues relating to filing of Form No. 10. The Assessing Officer was directed to grant relief in accordance with law.
The ITAT held that exemption under Sections 11 and 12 could not be denied solely due to delayed filing of Form 10B. The matter was remanded for verification and grant of eligible exemption.
The Gujarat High Court upheld reopening of assessment after the Assessing Officer received information linking the assessee to alleged accommodation entries. The Court held that such information constituted tangible material sufficient to form a belief that income had escaped assessment.
