The tribunal held that an appeal cannot be rejected merely due to a clerical mistake in mentioning the wrong section in Form No. 35. The matter was remanded for fresh decision on merits, reinforcing the duty of appellate authorities to adjudicate substantively.
The Court held that issuing a single assessment order covering several financial years is without jurisdiction. Separate proceedings must be initiated for each financial year under GST law.
The judgment clarified that information under Section 148A means a concise narration of alleged escapement, not complete material. The reassessment proceedings were allowed to continue as no jurisdictional defect was found.
The Appellate Tribunal held that the issue of pre-deposit required examination by the DRT. The appeal was remanded with directions to consider statutory compliance.
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The issue concerned taxation of alleged on-money from sale of land. The Tribunal held that once the land was agricultural and outside section 2(14), capital gains and on-money additions could not survive.
