The court declined to entertain a fresh writ challenging entry tax where the petitioner had not filed an earlier petition. The ruling clarifies that Supreme Court-granted revival applies only to previously dismissed writs.
The Court ruled that a reference seeking overseas tax information for an ineligible assessment year was impermissible, preventing extension of the limitation period and rendering the assessment time-barred.
The Court refused to interfere with ex-parte GST orders where the taxpayer failed to reply or attend hearings. Blaming a professional advisor was held insufficient to bypass statutory procedure.
The decision clarifies that voluntary admission and taxation of income post-search does not ipso facto warrant penalty. Absence of contumacious conduct weighed against the Revenue.
The notification substitutes tariff value tables but keeps all existing values unchanged. Importers continue to apply the same benchmark values for duty calculation from 3 February 2026.
The Assessing Officer inferred undisclosed loans by applying a notional interest rate to declared interest income. The Tribunal ruled that additions under section 69B cannot rest on assumptions ignoring the business model.
The Tribunal held that reassessment initiated with approval from an incorrect authority is invalid. Where the statute mandates sanction from a higher specified authority, deviation vitiates the proceedings.
The Tribunal found that the appellate order was passed ex parte without a reasoned decision. The case was remanded for fresh adjudication after granting proper hearing.
The court examined an assessment passed without considering the taxpayers detailed reply. It held that non-consideration of the reply violates natural justice, warranting remand.
The dispute concerned whether DRT Hyderabad had territorial jurisdiction over a recovery application. The Tribunal held that jurisdiction was valid since the bank office maintaining the loan account was located at Hyderabad.
