The Court held that a single show cause notice covering multiple assessment years is not legally sustainable. Authorities were permitted to issue separate notices for each year.
The ruling highlights that ignoring a taxpayer’s additional reply and request for hearing renders the order unsustainable. The case was remanded for reconsideration after proper opportunity of hearing.
The court held that the revised 18% GST rate is applicable, but deferred recovery of the 6% differential tax as reimbursement from government authorities was pending.
The tribunal held that failure to consider relevant documents denied proper adjudication. It set aside the orders and allowed fresh examination of compliance evidence.
The decision underscores that failure to follow the prescribed valuation procedure under section 50C leads to invalidation of additions. The Tribunal ruled in favor of the assessee due to lack of proper DVO reference.
The tribunal held that rental income cannot be taxed as business income when the assessee has diverse business objects. It directed reassessment under the correct income head.
The case examined whether purchase tax liability could be enforced when system defects prevented payment. The court held that software issues causing revenue-neutral outcomes made the demand unsustainable.
The Court removed the requirement to verify “authorized operations” for earlier transactions, holding that the condition was introduced only from October 2023. The ruling clarifies temporal applicability of amended provisions.
The court examined whether unutilized cess credits could be refunded after GST transition. It held that without explicit statutory backing, refund claims are not maintainable, leading to dismissal of the petition.
The issue was whether transportation and insurance charges should be excluded from assessable value. The Tribunal held they must be included since delivery occurred at the buyer’s premises, making them part of transaction value.
