Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
Discrepancies between input tax credit availed by petitioner in GSTR 3B and auto-populated GSTR 2A. Court granted partial relief by setting aside impugned order confirming IGST demand and interest, subject to petitioner depositing Rs. 10,000. Petitioner to file reply to show cause notice with deposit within 30 days. Impugned order quashed, treated as addendum to show cause notice. Respondent to pass fresh order on merits expeditiously, preferably within two months after hearing petitioner. Petition allowed.
Discrepancies between input tax credit availed by petitioner in GSTR 3B and auto-populated GSTR 2A. Court granted partial relief by setting aside impugned order confirming IGST demand and interest, subject to petitioner depositing Rs. 10,000. Petitioner to file reply to show cause notice with deposit within 30 days. Impugned order quashed, treated as addendum to show cause notice. Respondent to pass fresh order on merits expeditiously, preferably within two months after hearing petitioner. Petition allowed.
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