The Court quashed a GST demand where discrepancies arose from double entry in returns, granting a fresh hearing subject to a 25% pre-deposit and directing reconsideration on merits.
The High Court allowed manual filing of GSTR-3B where ITC could not be claimed due to an earlier error. The Court clarified that such filing would not automatically affect the confirmed tax demand.
The Court held that ITC could not be denied where the March 2020 return was filed before the cut-off date under Section 16(5). The ruling clarifies that Section 16(5) overrides the time limit in Section 16(4).
A GST demand was quashed as the assessee was denied an opportunity to respond due to non-service of notice. The Court allowed fresh adjudication while rejecting claims of vagueness in the notice.
The Tribunal held that capital gains must be computed using the final stamp value determined after litigation, not an earlier inflated valuation, and directed deletion of the resulting addition.
The Tribunal held that advance tax cannot be treated as delayed when the amount is debited from the taxpayer’s bank account on the due date. Interest under Section 234C was quashed as the delay in challan generation was beyond the assessee’s control.
The Tribunal held that sale of property below the distress value fixed by the bank’s own valuer is impermissible under SARFAESI. The auction and all subsequent actions were set aside.
The court halted enforcement of a GST demand after finding that seized documents and a computer were not returned, denying a fair hearing and effective defence.
The Appellate Tribunal held that insolvency proceedings cannot be revived once the entire default amount claimed in Part IV is paid. Disputes limited to pendente lite interest were held insufficient to restart CIRP.
The High Court quashed a GST demand where part of the liability arose from belated ITC and part from return mismatch, directing fresh adjudication in light of retrospective statutory amendments.
