Assessing Officer directed to refund excess amount (beyond 20%) with interest due to non-receipt of refund application response and prior demand stay. Issue: Whether the Assessing Officer (AO) can be
Assessing Officer directed to refund excess amount (beyond 20%) with interest due to non-receipt of refund application response and prior demand stay. Issue: Whether the Assessing Officer (AO) can be
I. CPC’s Section 143(1) adjustment for contingent liability is erroneous if not debited to P&L account, as scope is limited to apparent errors. II. CPC’s Section 143(1) adjustment for late
Commissioner (Exemption) should not have rejected the assessee’s application for final approval under Section 80G(5) solely due to an inadvertent mistake in mentioning the incorrect sub-clause. Issue: Whether the Commissioner
Remuneration paid to a specified person by a charitable trust is not subject to disallowance under Section 13 if the person is qualified and the revenue fails to prove excessiveness.
Commissioner’s cancellation of a long-standing charitable trust’s registration is invalid where no change in activities occurred, specific violations under Section 13/11(5) were unproven, non-registration with charity commissioner was not legally
Charitable trust’s registration cancellation due to incorrect application section is set aside and remanded for fresh adjudication, as the Commissioner failed to issue a show-cause notice for the discrepancy. Issue:
IMPORTANT GST CASE LAWS 29.05.2025 Section Case Law Title Brief Summary Citation Relevant Act 9 (CGST Act) Marudhar Food Products v. Assistant Commissioner, Central Goods and Services Tax Division SLP
GST assessment orders are invalid if they lack the Assessing Officer’s signature and a DIN, and the department is at liberty to conduct fresh assessments after proper notice. Issue: Whether
GST input tax credit on closing stock from UPVAT is denied if the goods were not sold under UPVAT before GST introduction. Issue: Whether an assessee, a registered dealer under
Writ petition against Commissioner’s order withdrawn for appeal to GST Appellate Tribunal. Issue: Whether an assessee should be granted permission by a High Court to withdraw a writ petition challenging