The Court held that reassessment based solely on material seized in a third-party search must proceed under Section 153C, not Section 148. Notices issued under the general reassessment provision were set aside.
The Supreme Court refused to interfere with the High Court’s direction to process Section 10(46) applications. The ruling affirms that existing approval under Section 10(23C) is not an absolute bar.
The High Court held that statutory bodies can surrender approval under one exemption provision and seek notification under another. Authorities were directed to process applications under Section 10(46).
The High Court held that failure to pass a reasoned final order on an informant’s reward violates the 2007 Guidelines and directed the competent committee to reconsider the claim after hearing the informant.
The appellate tribunal held that a legal representative cannot raise objections not taken by the deceased defendant. The order striking off the defence was upheld.
The Tribunal restored the matter after finding that the appellate authority failed to decide the assessees grounds on merits. The case was remanded for fresh adjudication with directions to consider all documents.
The Delhi High Court refused to quash the CBIC circular assigning “proper officer” functions, holding that it was issued with due authority and carries a presumption of validity.
The Supreme Court stayed a High Court ruling that barred parallel appeal and rectification proceedings under excise law. The case highlights limits on pursuing multiple remedies at the same time.
The Court quashed a GST demand where discrepancies arose from double entry in returns, granting a fresh hearing subject to a 25% pre-deposit and directing reconsideration on merits.
The High Court allowed manual filing of GSTR-3B where ITC could not be claimed due to an earlier error. The Court clarified that such filing would not automatically affect the confirmed tax demand.
