The High Court recorded that the new PAN had been cancelled and directed the petitioner to apply for restoration of the old PAN. The Income Tax Department was asked to provide a copy of the cancellation order.
The Court held that under Section 83(2) of the CGST Act, a provisional attachment automatically lapses after one year and cannot be continued.
The High Court held that omission of Rule 96(10) without a saving clause applies to all pending cases. Refund claims for IGST paid on exports were directed to be processed.
The Supreme Court refused to entertain the writ petition citing disputed facts. It directed the District Election Officer, Lucknow to verify representations and take action as per law.
The Supreme Court held that the UGC is the competent authority to determine consequences of questionable technical degrees obtained through distance education. Universities must furnish student details for further action.
The Tribunal held that mere mention of Section 112 without detailed imputation in the show cause notice cannot justify penalty. Violation of CHA Regulations alone was found insufficient to sustain penal action.
The Court held that attachment cannot be sustained where the property was transferred prior to issuance of the prohibitory order. Registration was directed without insisting on a tax NOC.
The Madras High Court set aside GST assessment orders issued in the name of a taxpayer who had died prior to issuance of notice. The Court held such orders are non-est in law and remanded the matter for fresh proceedings.
The Supreme Court held that telecom operators continuing after licence quashing must pay reserve price from 02.02.2012. TDSAT’s later start date interpretation was set aside.
The Supreme Court held that penalty for delayed compensation payment under the EC Act is due to employer’s personal fault. Insurers remain liable only for compensation and interest, not penalty.
