The Court examined a GST demand raised after the death of a proprietor and held that proceedings against a dead person are invalid. The ruling clarifies that authorities must issue notice to legal heirs before any tax determination.
The High Court held that a service provider engaged in export of services was not an intermediary and quashed rejection of accumulated ITC refund, directing refund with interest.
The case examined whether an appellate authority could set aside an ex-parte reassessment. The tribunal held that the amended proviso to section 251(1)(a) expressly allows such remand to ensure assessment on merits.
The Court is examining whether show cause notices issued years after exports are barred by delay and laches. The key issue is whether such belated proceedings are legally sustainable.
The court upheld the quashing of a reassessment notice where the reasons were based on vague portal information without a live nexus to income escapement. The ruling reiterates that reopening cannot rest on fishing or roving inquiries.
Court held that reopening of assessment based solely on vague information from Insight Portal, without a live nexus to the assessee’s records, was invalid. Reassessment notice was quashed for absence of concrete material showing income escapement.
Tribunal held that TDS liability under section 194-IA cannot arise unless Revenue proves that payment was actually made. Mere third-party statements were found insufficient to treat buyer as an assessee in default.
Purchase Date Doubts Not Enough to Deny LTCG Exemption: ITAT Mumbai held that transfer dates shown in share certificates satisfied the statutory holding requirement.
The Tribunal held that statements recorded during investigation were inadmissible as mandatory procedures under Section 138B were not followed. Without valid evidence, confiscation and penalties were set aside.
The Tribunal held that deduction under section 80P cannot be allowed without a timely return but restored the matter to enable condonation under the CBDT circular.
