The Court declined to entertain the writ petition, noting that the appellate tribunal was accepting filings and the impugned order was appealable. It held that alternate remedies cannot be bypassed merely due to delay concerns.
The Tribunal set aside a capital gains addition based solely on an unsigned digital MOU found in a third-party survey. It held that denial of document copies and cross-examination vitiated the assessment for violating principles of natural justice.
The Supreme Court held that the validity of enhanced OBC reservation in Madhya Pradesh should first be examined by the High Court. It directed constitution of a special bench to decide the matter within three months.
The Court dismissed the State’s special leave petition as time-barred, holding that procedural approvals and red tape do not constitute sufficient cause. It emphasized that condonation of delay is discretionary and not a matter of right.
The Court found uneven compliance with the 2016 Solid Waste Management Rules and issued binding nationwide directions to ensure effective implementation of the 2026 framework.
The Court appointed serving and former judicial officers to adjudicate pending claims under the Special Intensive Revision due to a stalemate between the State Government and ECI. Their directions will be deemed orders of the Supreme Cour
SC declined to interfere where High Court refused writ in alleged bogus ITC case, holding factual disputes must be examined in appeal under Section 107 with pre-deposit.
The Tribunal upheld deletion of addition made on alleged unexplained investment in property. It held that difference between initial agreement value and final sale deed, without evidence of extra payment, cannot justify addition under Section 69.
The Court refused to entertain a writ petition in a case alleging fraudulent ITC through bogus firms, holding that complex factual disputes must be examined in statutory appeal under Section 107 of the CGST Act.
The Court granted interim relief after noting absence of proof that mandatory approval under Section 151 was served on the assessee. It held that the petitioner had made out an arguable case warranting stay of the Section 148 notice.
