The High Court set aside a GST order after finding that the show cause notice was uploaded only under the Additional Notices Tab, denying the assessee a fair opportunity to respond.
The High Court condoned a 285-day delay in filing a GST appeal and restored the matter for decision on merits, holding that sufficient cause was shown.
The High Court held that passing an assessment order without granting a personal hearing, despite non-response to portal notices, violates procedural fairness and warrants remand.
The Appellate Authority clarified that refund-related queries are not among the issues specified for advance rulings under the CGST Act. The ruling underscores the limited scope of advance ruling jurisdiction.
The Tribunal upheld disallowance of political donation deductions where the assessee failed to prove genuineness and the transactions were linked to suspected accommodation entries. The ruling reinforces the burden on taxpayers to substantiate claims under section 80GGC with credible evidence.
The Tribunal remanded the case after finding that the addition was made solely on Investigation Wing inputs without proper verification or disclosure of details to the taxpayer.
The ruling clarified that increased expenditure in one year, by itself, does not permit partial disallowance. The Assessing Officer must demonstrate lack of business purpose or genuineness.
The High Court held that quick repayment alone cannot establish a paper transaction when identity, creditworthiness, and genuineness are proved through records.
The Tribunal held that adverse regulatory findings alone cannot justify tax additions when client code modification trades are already recorded in the books and profits are disclosed.
The Appellate Tribunal held that delay can be condoned without a formal application if sufficient cause is evident from the record, allowing insolvency proceedings to continue on merits.
