The issue was addition of deemed dividend under search assessment. The tribunal held that without incriminating material, additions in completed assessments are unsustainable.
The issue was whether a delayed appeal against a GST order could be entertained. The court granted liberty to file appeal with a delay condonation request to be decided as per law.
The issue involved challenge to GST notice and order without proper authentication. The court allowed appeal filing with delay condonation and avoided deciding merits.
The issue was delayed appeal due to late awareness of GST liability. The court allowed appeal filing with delay condonation and granted temporary protection from coercive recovery.
The issue was whether GST demand can exceed the show cause notice. The court held that such expansion violates Section 75(7) and must be corrected.
The issue was imposition of a higher penalty than proposed in the show cause notice. The court set aside the order, holding it violates Section 75(7) and is without jurisdiction.
The issue was whether reassessment could be initiated after four years without fresh evidence. The court held such reopening invalid when based on existing records and no failure of disclosure.
The issue was whether a long delay in filing appeals could be condoned. The tribunal held that absence of credible explanation bars condonation, leading to dismissal of appeals.
The issue was whether buyers can claim ITC when suppliers default on tax payment. The court upheld denial, emphasizing ITC is conditional on actual tax payment.
The issue was denial of capital gains exemption due to claim under wrong section. The tribunal held that a genuine claim cannot be rejected merely for citing an incorrect provision and remanded the case.
