The High Court held that notices issued under Section 148 by a jurisdictional Assessing Officer were without authority when the faceless assessment scheme applied. Relying on binding precedents, the writ petition was disposed of in favour of the taxpayer, reaffirming NFAC’s exclusive role.
Emphasising the principle against double taxation, the Tribunal held that amounts taxed in members’ hands cannot again be assessed in the society’s hands, subject to factual verification.
The Court condoned an extraordinary delay after finding that the appellant was genuinely pursuing settlement under a State-backed amnesty scheme. Procedural delay was held insufficient to defeat substantive rights.
The Court held that penalty proceedings under the KGST Act cannot be initiated after an unreasonable delay. Even without a statutory limitation period, action must be taken within a reasonable timeframe.
The Tribunal held that IGST refund on exports requires factual verification through ledger evidence. The issue was remanded to the Assessing Officer for limited examination.
The court held that orders passed after uploading notices only under the Additional Notices tab, without effective hearing, violate procedural fairness. The matter was remanded for fresh adjudication with proper notice.
The issue was whether portal uploading alone amounts to valid service. The Court restrained coercive action, holding that authorities must follow statutory service modes.
The issue was whether tax authorities could delay a GST refund ordered by the Appellate Authority due to a contemplated appeal. The Court held that unless the appellate order is stayed or set aside, it must be implemented.
Ruling on Section 140 of the CGST Act and Rule 142, the Court allowed use of transitioned credit via DRC-03 for pre-deposit. The decision removes a procedural barrier to appellate remedies.
The Tribunal found a prima facie mismatch between stock and cash sales during demonetisation. The issue was remanded for fresh verification by the Assessing Officer.
