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Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Duplicate GST adjudication on the same issues and assessment period is unsustainable where Central GST authorities have already issued an order and that order remains under appeal. The subsequent State GST assessment and rectification orders addressed identical issues for the identical period, thereby duplicating the earlier Central GST adjudication. The State GST orders were quashed, and the writ petition was allowed.
Duplicate GST adjudication on the same issues and assessment period is unsustainable where Central GST authorities have already issued an order and that order remains under appeal. The subsequent State GST assessment and rectification orders addressed identical issues for the identical period, thereby duplicating the earlier Central GST adjudication. The State GST orders were quashed, and the writ petition was allowed.
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