Refund plea filed beyond limitation period to be admitted in view of SC ruling in Mohit Minerals: Andhra Pradesh High Court (14 August 2025)

Introduction The Andhra Pradesh High Court, in its decision dated 14 August 2025, held that refund claims filed beyond the prescribed limitation period under the GST regime are to be entertained in certain circumstances, especially where such delay is attributable …

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Delay in filing Form No. 10 and Form No. 10B is a procedural lapse which cannot be the sole ground for denying exemption under Section 11: ITAT Ahmedabad

In a significant ruling, the Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, in the case of Gujarat Technological University vs. DCIT (order dated 19 August 2025), held that a mere procedural lapse such as delay in filing Form 10 and Form 10B cannot be the sole …

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ITAT Ahmedabad: Trust Eligible for Section 12AB Registration Despite Caste-Based Objects if Activities Not Exclusionary

In a significant ruling, the Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, held that a trust cannot be denied registration under Section 12AB of the Income-tax Act, 1961 merely on the ground that it was created for the benefit of a particular caste …

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Madras High Court Restores GST Registration Cancelled Due to Non-Compliance Caused by Director’s Ill Health, Subject to Strict Conditions

The Madras High Court, in its judgment dated 5 August 2025 in Chandrasekar Balasubramanian v. Superintendent of CGST & Central Excise (W.P. No. 29038 of 2025), addressed the issue of GST registration cancellation on account of prolonged non-filing of returns. The petitioner, a sole …

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Supreme Court Orders DGFT & CBIC to Upgrade Systems to Protect Exporters from Losing Benefits Due to Clerical Errors

The Supreme Court of India, in a significant ruling on 26 August 2025, has directed the Directorate General of Foreign Trade (DGFT) and the Central Board of Indirect Taxes and Customs (CBIC) to upgrade and align their technology systems so that genuine exporters are not …

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Income Tax Benefits and Exemptions for Startups in India

India has emerged as one of the world’s fastest-growing startup ecosystems, with the government actively promoting innovation and entrepreneurship through the Startup India initiative. Recognizing that newly established businesses face funding challenges and high compliance costs, the Income-tax Act, 1961 provides …

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Taxability of Pensions in India: Uncommuted, Commuted & Family Pension Explained

Retirement brings financial security in the form of pensions. However, many retirees and their families are often unsure about how pensions are taxed in India. The Income-tax Act distinguishes between different types of pensions—uncommuted pension, commuted pension, and family pension—and …

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Separate GST registration in Odisha needed if HO is in Maharashtra but repair services & storage are provided in Odisha (AAR Odisha, 11 July 2025)

Odisha AAR held that a company with Head Office (HO) in Maharashtra must take separate GST registration in Odisha where its field service engineers (FSEs) operate and spare parts/tool-kits are stored for carrying out repair/maintenance services under AMCs/CMCs for Odisha customers. The ruling squarely turns on whether …

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