Judgement

The High Court held that mere mechanical use of words like fraud, wilful misrepresentation or suppression cannot justify GST Proceedings.


GST Notices Under Section 74(9) Must Contain Foundational Facts of Fraud or Suppression, Rules High Court

ITAT Pune has set aside the Section 12A registration rejection and directed the CIT (Exemption) to reconsider the application after giving the trust a fresh opportunity to be heard.

ITAT Gives Second Chance for Section 12A Registration After Tax Notices Were Sent to Outdated Email Address

ITAT remands Rs 25 lakh unexplained credit case for fresh hearing after finding that appellate notices were sent to the wrong email ID, violating natural justice.

ITAT Sets Aside Unexplained Credit Addition Over Wrong Email Notices, Remands Case for Fresh Adjudication

ITAT grants a fresh opportunity to a trust for Section 12AB registration, remanding the matter to the CIT (Exemptions) after the trust failed to respond to statutory notices.

ITAT Gives Fresh Opportunity for Section 12AB Registration After Trust Fails to Respond to Tax Department Notices

ITAT reduced the penalty by Rs.10,000, holding that repeated notices seeking the same information cannot automatically be treated as separate defaults.

ITAT Holds Repeated Notices Seeking Same Information Cannot Automatically Constitute Separate Defaults

ITAT restored AY 2016-17 appeal to the CIT(A) for fresh consideration, granting a final opportunity to present its case while directing plantation of 500 native trees as an environmental measure.

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GST Notices Under Section 74(9) Must Contain Foundational Facts of Fraud or Suppression, Rules High Court

ITAT Gives Second Chance for Section 12A Registration After Tax Notices Were Sent to Outdated Email Address

ITAT Sets Aside Unexplained Credit Addition Over Wrong Email Notices, Remands Case for Fresh Adjudication

ITAT Gives Fresh Opportunity for Section 12AB Registration After Trust Fails to Respond to Tax Department Notices

ITAT Holds Repeated Notices Seeking Same Information Cannot Automatically Constitute Separate Defaults

ITAT Restores Appeal After Notices Not Sent To Form-35 Email, Also Directs Plantation Of 500 Native Trees