Karnataka High Court held that revision petition u/s. 264 of the Income Tax Act wrongly dismissed by holing that delay in filing revision petition cannot be condoned since the revisional authority already condoned the delay.
The issue was whether delay in approaching the Court was fatal despite exceptional facts. The Court ruled that restoration was warranted due to prolonged tribunal proceedings and late service.
Delhi High Court declined to interfere with an ex parte GST demand order but permitted a delayed statutory appeal. Ruling allows appeal to be heard on merits despite limitation, citing sufficient cause.
The Court permitted deposit of outstanding motor vehicle tax and additional tax where arrears were reflected on the portal without issuing a demand notice. The key takeaway is that authorities must consider waiver requests after tax payment.
The Delhi High Court held that a draft assessment order issued against a company that had ceased to exist due to amalgamation is invalid. Such proceedings suffer from a substantive jurisdictional defect.
The Court quashed penalty orders where all documents were produced and goods matched invoices. The key takeaway is that procedural lapses alone do not justify penal action.
Bombay High Court held that in terms of section 5(1) read with Section 5(3) of the Prevention of Money Laundering Act, 2002 [PMLA] Provisional Attachment Order ceases to have any effect after 180 days.
The Court held that cancellation arising from a part-time accountant’s lapse warranted relief. Registration was revived with strict conditions on compliance and ITC utilization.
The High Court set aside GST recovery and appellate orders after finding that no effective opportunity of hearing was granted to the taxpayer.
The SC upheld the ITAT’s ruling that fresh assessments were barred by limitation since the Assessing Officer acted beyond the period prescribed under Section 153(2A).
