The High Court declined to entertain a writ petition against cancellation of GST registration as an effective statutory remedy existed. The taxpayer was directed to seek revocation before the proper officer.
The court held that recovery during a valid stay was impermissible after 20% payment. Amount recovered despite stay was ordered to be refunded with interest.
The court held that directors cannot be made liable for company tax dues without specifying gross negligence or breach of duty. Bank account attachments were set aside for non-compliance with statutory conditions.
The Tribunal held that despite repeated notices, interests of justice required another opportunity. The case was remanded for fresh adjudication with costs imposed for prior non-cooperation.
The Tribunal held that notional interest cannot be taxed where sufficient interest-free funds exist and no real income has accrued. The Revenue’s challenge to deletion of interest addition was dismissed.
The Tribunal held that amounts forfeited due to failure to implement the resolution plan cannot be treated as CIRP costs. Supreme Court directions on forfeiture and encashment were binding and decisive.
The High Court examined whether a delayed GST appeal could be rejected outright. Balancing equities, it allowed the appeal to be heard on merits subject to payment of costs, setting aside the dismissal order.
The High Court held that the Tribunal exceeded its jurisdiction by setting aside redemption and re-export relief that was never challenged by the Department. Issues that had attained finality could not be reopened in an assessee’s appeal.
The High Court examined whether a prolonged delay in filing VAT appeals could be condoned. Holding that the appellants failed to explain their inaction for nearly six years, the Court dismissed both the delay applications and the appeals.
The Tribunal held that for an unabated assessment year, additions under Section 153A must be based on incriminating material found during search. Since no such material linked to the loan was found, the Section 68 addition was deleted.
