The Supreme Court held that reassessment notices cannot be issued if limitation had expired under the old regime. The ruling affirms that the first proviso to Section 149 prevents retrospective reopening of assessments.
The Supreme Court restored bail to one accused after noting prior custodial interrogation, while permitting limited custody of the other. The ruling balances procedural compliance with individual circumstances in GST-related offences.
The Supreme Court refused to condone a 237-day delay and dismissed the SLP, also holding that the case lacked merit. The ruling underscores strict scrutiny of delay condonation.
The High Court held that delayed filing of Form 10B is a procedural lapse and does not justify denial of charitable exemption. Trusts otherwise compliant with audit requirements remain eligible for Section 11 benefits.
The High Court declined to entertain a writ challenging GST on mining royalty, holding that an effective appellate remedy was available. The petitioner was directed to pursue the statutory appeal.
The High Court suspended the blockage of ITC after noting that adverse third-party material was not supplied before passing the order. Interim relief was granted subject to deposit already made.
The High Court held that Rule 86A does not permit blocking of input tax credit beyond what is available in the electronic credit ledger. Artificial negative balances were ruled to be without jurisdiction.
The High Court held that charitable exemptions cannot be denied merely because Form 10B was filed belatedly when it was available before return processing. The ruling treats delayed filing as a procedural lapse, not a substantive defect.
The Tribunal held that deduction under Section 80JJAA cannot be denied merely because Form 10DA was accepted late when it was uploaded before the due date and available on record before return processing. The ruling treats delayed acceptance as a procedural lapse, not a substantive default.
The Court held that Explanation 1(f) to Section 115JB does not expressly permit addition of Section 14A disallowance, leading to dismissal of the Revenue s appeal.
