The Madras High Court held that an order under Section 74 cannot be passed when the notice was issued under Section 73. The matter was remanded for fresh proceedings after giving the assessee an opportunity to respond.
CESTAT held that Income Tax data without corroborative evidence cannot establish service tax liability and quashed the demand.
Bombay High Court restored GST registration subject to payment of outstanding GST dues, interest, late fees and penalty within prescribed timelines.
SC issued notice as Delhi HC quashed Section 153C notices beyond the ten-year block period while clarifying key principles on search assessments.
ITAT held the assessment time-barred as the AO failed to pass the final order within the mandatory timeline under Section 144C(13).
The Court held that repeated summons under Section 70 cannot continue once the inquiry purpose is satisfied and sufficient material is available.
The High Court held that the assessment was time-barred as it was not completed within the mandatory period under Section 144C.
The Supreme Court held that the classification dispute involved factual issues that should be decided by the statutory authority. It restored the show cause notices and set aside the High Courts order.
The Court held that the availability of a statutory appeal barred interference in writ jurisdiction. It ruled that no exceptional circumstance justified bypassing the appellate remedy.
The High Court declined to entertain the writ petition due to the availability of a statutory appeal before CESTAT. It held that no exceptional circumstance justified bypassing the appellate remedy.
