The issue involved cancellation of GST registration allegedly without proper hearing. The court allowed the petitioner to approach the appellate tribunal, emphasizing use of statutory remedies.
The issue was whether processed tobacco should be taxed as raw leaf or manufactured product. The court held it as raw tobacco to avoid unequal tax treatment for identical goods.
The Court held that the assessment confirmed without a reply warranted reconsideration. It remanded the case for fresh adjudication upon filing of response and documents.
The Court held that once the GST Appellate Tribunal became operational, disputes must be pursued through the statutory appeal mechanism. It directed filing of appeal within prescribed timelines.
The Court held that where corresponding sales are accepted, only the profit element in alleged bogus purchases can be taxed. It upheld the ITAT’s restriction of disallowance to 10% and dismissed the Revenue’s appeal.
The case examined whether contract receipts reflected in Form 26AS but not disclosed as income could be taxed. The Tribunal upheld the addition, ruling that failure to report such receipts in any year makes them taxable in the year of receipt.
The Court held that the case primarily involved documentary evidence and asset control during liquidation. It granted anticipatory bail, noting custodial interrogation was not necessary.
The issue was whether compensation paid to flat buyers was capital or revenue expenditure. The Court held it to be revenue expenditure as it was incurred for business purposes and commercial expediency.
The case addressed whether additions can be made under Section 153A without incriminating material. The Court held that such additions are impermissible in completed assessments, reinforcing settled legal principles.
The court examined whether a final assessment order could stand without issuing a draft order to an eligible assessee. It held that bypassing the mandatory draft assessment process invalidates the final order and renders it void.
