![Exemption u/s 10(25)(ii) Denied for Filing Return in Wrong Form: ITAT says it’s Procedural Lapse, Restores Matter to AO [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/500x300_2100857-exemption-filing-return-in-wrong-form-itat-procedural-lapse-restores-matter-taxscan.webp "Exemption u/s 10(25)(ii) Denied for Filing Return in Wrong Form: ITAT says it’s Procedural Lapse, Restores Matter to AO [Read Order]")
Exemption u/s 10(25)(ii) Denied for Filing Return in Wrong Form: ITAT says it’s Procedural Lapse, Restores Matter to AO [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) restored matter to the Assessing Officer (AO) after holding that denial of exemption...
![Refund Claim Filed Under Regular Notification Instead of SEZ One Treated as Procedural Lapse: CESTAT Allows ₹2.92 Cr Refund [Read Order]](https://images.taxscan.in/h-upload/2025/06/12/250x150_2043026-refund-claim-sez-cestat-taxscan.webp "Refund Claim Filed Under Regular Notification Instead of SEZ One Treated as Procedural Lapse: CESTAT Allows ₹2.92 Cr Refund [Read Order]")
![GST Show Cause Notice uploaded Belatedly in Portal: Madras HC remands Matter for Fresh Consideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Show-Cause-Notice-SCN-GST-portal-Taxscan.jpg "GST Show Cause Notice uploaded Belatedly in Portal: Madras HC remands Matter for Fresh Consideration [Read Order]")
![Duty Exemption Benefit under SEZ Act cannot be Denied merely on Procedural Lapse: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/SEZ-Act-Duty-Exemption-Duty-Exemption-Benefit-Procedural-Lapse-CESTAT-taxscan.jpg "Duty Exemption Benefit under SEZ Act cannot be Denied merely on Procedural Lapse: CESTAT [Read Order]")
![Non-Filing of CA Certificate is Mere Procedural Lapse: No Legislative Intent to Deny Refund to Exporter, says CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Non-Filing-of-CA-Certificate-Non-Filing-CA-Certificate-CA-Procedural-Lapse-Legislative-Intent-Refund-Exporter-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Non-Filing of CA Certificate is Mere Procedural Lapse: No Legislative Intent to Deny Refund to Exporter, says CESTAT [Read Order]")
For procedural lapse benefit of CENVAT Credit cannot be denied as Duty payment under Invoice, receipt of input has not been disputed: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), held that, For procedural lapse benefit of CENVAT credit cannot be denied as duty payment under invoice, receipt...
![For procedural lapse benefit of CENVAT Credit cannot be denied as Duty payment under Invoice, receipt of input has not been disputed: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/CENVAT-credit-duty-payment-invoice-receipt-of-input-CESTAT-Taxscan.jpeg "For procedural lapse benefit of CENVAT Credit cannot be denied as Duty payment under Invoice, receipt of input has not been disputed: CESTAT [Read Order]")
Gujarat High Court quashes VAT order and demand notice passed due to Procedural Lapses [Read Order]
The Gujarat High Court quashed the order and the demand notice in respect of Value Added Tax (VAT) passed by the respondent authority because of the procedural lapses and remitting the matter back to...
![Gujarat High Court quashes VAT order and demand notice passed due to Procedural Lapses [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/09/Gujarat-High-Court-VAT-Proceedural-Lapses-Taxscan.jpg "Gujarat High Court quashes VAT order and demand notice passed due to Procedural Lapses [Read Order]")
VAT: Gujarat High Court quashes order and demand notice passed by Authority for Procedural Lapses [Read Judgment]
The Gujarat High Court quashed the order and the demand notice passed by the respondent authority because of the procedural lapses and remitting the matter back to the respondent authority for fresh...
![VAT: Gujarat High Court quashes order and demand notice passed by Authority for Procedural Lapses [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/08/VAT-Gujarat-High-Court-demand-notice-procedural-lapses-Taxscan.jpg "VAT: Gujarat High Court quashes order and demand notice passed by Authority for Procedural Lapses [Read Judgment]")