The High Court set aside a Section 148 notice issued without following the mandatory faceless assessment procedure under Section 144B. It held that such action was without jurisdiction.
The Appellate Tribunal held that no further contempt proceedings were warranted over 2023 publications. It noted the delay and pendency of related civil proceedings before the High Court.
The Court held that Rule 86A does not permit blocking ITC beyond the credit available in the Electronic Credit Ledger. Creation of a negative balance was declared unsustainable.
The High Court quashed a decades-old TDS prosecution after compounding fees and interest were fully paid. It held that revival of trial violated the right to a speedy trial and constituted abuse of process.
The Court granted bail noting the offence is triable by a Magistrate, carries a maximum five-year sentence, and is based on documentary evidence. Absence of risk of tampering weighed in favour of release.
CAAR Mumbai held that optical sheet complex and quantum dot sheets are classifiable under CTH 8529 as LED TV parts, rejecting headings 9001 and 9002.
The Bombay High Court held that a lender’s certificate under Section 24(b) is not required for let-out properties assessed on actual rent. Reassessment beyond four years was invalid as there was no failure of disclosure or fresh tangible material.
The Tribunal held that demand under Section 28 cannot be raised before finalisation of provisional assessment. As the goods were cleared provisionally, the duty demand, penalties, and confiscation were quashed.
The Andhra Pradesh High Court held that materials supplied free of cost by service recipients cannot be added to taxable value. The ruling quashed GST demand on cement and other inputs provided without consideration.
The Tribunal held that actuarially valued provisions mandated by law constitute application of income under Section 11 and cannot be disallowed merely due to absence of cash outflow.
