Observing that Rule 86A is meant to secure revenue pending adjudication, the Court found the officer’s stance legally unsustainable and mandated time-bound decision-making.
The High Court set aside the appellate order for questioning transaction genuineness without prior notice, reiterating that authorities cannot go beyond the original show cause notice.
The Court restored GST registration cancelled for six months non-filing of returns, accepting financial hardship as a genuine reason and imposing strict compliance conditions.
The High Court quashed cancellation and revocation rejection orders, holding that the show-cause notice lacked material particulars. It ruled that quasi-judicial powers must be exercised independently and not mechanically.
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
