Scope of 12AB Registration is to Verify Charitable Objects, Not to Conduct an Assessment. Issue At the stage of granting a final registration under Section 12AB, is the Commissioner (Exemption) [CIT(E)] empowered to conduct a detailed, assessment-like inquiry into the trust’s financials, such as the commercial nature of its activities or the specific application of… Read More »
Revision Order Quashed as Fee-Based Service for Member Banks is a General Public Utility. Issue Whether an entity, registered as a non-profit, that provides a transaction platform for its member banks in exchange for a nominal fee to cover costs is engaged in a “charitable purpose” of “general public utility,” or if this activity constitutes… Read More »
Income Tax Assessment Taxpayer को मिली बड़ी राहत ! INCOME TAX notice हो गया खत्म !
HC Directs GST Authorities to Rectify Duplicative Notices and Orders Per New SOP. Issue What is the legal remedy for taxpayers who have received multiple, overlapping, and anomalous Show Cause Notices (SCNs) and orders for the same tax period, leading to duplicated demands and coercive recoveries? Facts For the tax periods 2018-19 and 2019-20, numerous… Read More »
Six Months Custody is Sufficient; HC Grants Bail in GST ITC Fraud Case. Issue Whether an accused in an alleged bogus Input Tax Credit (ITC) fraud case is entitled to regular bail after six months of custody, especially when the investigation is ongoing (pre-charge evidence) and all witnesses are government officials. Facts The petitioner was… Read More »
HC Modifies Onerous Bail Condition, Allows Foreign Travel for Business with Intimation. Issue Whether a bail condition requiring a taxpayer to seek prior permission from the trial court for every single international trip is disproportionately “onerous” and can be modified, especially when the petitioner is not a flight risk and needs to travel frequently for… Read More »
HC Quashes GST Penalty for Expired E-way Bill When Breakdown Proves No Intent to Evade. Issue Whether a penalty under Section 129 of the CGST Act can be imposed for a technical violation (an expired e-way bill) when the delay was caused by a genuine, verifiable reason (vehicle breakdown) and there is no evidence of… Read More »
Time Spent on Rectification Application Must Be Excluded from Appeal Limitation Period. Issue Whether the time taken by a taxpayer to diligently pursue a rectification application under Section 161 of the CGST Act should be excluded when calculating the statutory limitation period for filing an appeal against the original order under Section 107. Facts After… Read More »
HC Condones Appeal Delay, Citing Defective DRC-07 Upload and Bona Fide Confusion. Issue Can a GST appeal be dismissed as time-barred under Section 107 of the CGST Act when the delay was caused by a late and defective upload of the summary order (FORM GST DRC-07) on the portal, leading to bona fide confusion for… Read More »
HC Grants Liberty to File Time-Barred Appeal, Bypassing Writ Petition. Issue Can a taxpayer, who did not participate in the original adjudication proceedings (by not filing a reply to the SCN or attending the hearing) and subsequently missed the statutory deadline for an appeal, be granted a fresh opportunity by the High Court to file… Read More »