GSTAT held that proceedings under Section 74 could not be sustained in absence of fraud or suppression and remanded the matter for fresh determination under Section 73 by the Proper Officer.
The Tribunal held that Section 14A cannot be invoked when no exempt income is earned during the year. It deleted both the additional disallowance and the assessee’s own mistaken disallowance.
The ITAT held that leasing hospital property to a group company did not violate Section 13 since trustees’ shareholding was below statutory limits. Denial of exemption under Section 11 and substitution of notional rent were ruled unsustainable.
The Court held that Section 73 requires a minimum three-month gap between show cause notice and final order. Orders passed within a shorter period were quashed as violative of natural justice.
The High Court ruled that GST authorities must mandatorily apply Circular No. 183/15/2022-GST before disallowing ITC due to return mismatches. Mechanical reversal based solely on discrepancy was held unsustainable.
The High Court ruled that GST adjudication orders must contain detailed facts and reasons. Summary notices and orders lacking particulars were set aside as legally unsustainable.
The High Court ruled that buyers are not legally required to reverse ITC merely due to seller-issued discount credit notes. Rectification of GST returns was allowed where tax paid exceeded proposed reversal and no revenue loss occurred.
The proposed Section 147A retrospectively defines the “Assessing Officer” for Sections 148 and 148A, aiming to resolve High Court conflicts over faceless vs jurisdictional authority.
The Tribunal held that statutory jurisdiction must be strictly followed in income-tax proceedings. In absence of proof of transfer to the assessing ward, the assessment was declared invalid and set aside.
The Tribunal held that failure to provide opportunity to cross-examine foreign information sources amounted to violation of natural justice. Additions based on unverified documents were therefore invalid.
