The issue was whether a Section 148 notice for AY 2015-16 issued in August 2024 was time-barred. The Court held it exceeded the ten-year limit and quashed the proceedings.
The issue was rejection of a GST appeal filed beyond the initial limitation period. The Court held that delay within the condonable period must be considered and granted the petitioner an opportunity of hearing.
The Court held that IGST on ocean freight under reverse charge was not payable even for pre-2023 periods. The key takeaway is that the Mohit Minerals ruling applies retrospectively.
The Court held that issuing a single assessment covering several financial years is without jurisdiction. The order was quashed, reaffirming that GST proceedings must be initiated separately for each financial year.
The court examined whether a single notice could cover several financial years under GST law. It held that consolidation of multiple tax periods under Section 74 is impermissible.
The court examined allegations of large-scale fraudulent availment and circulation of ITC without actual supply. Anticipatory bail was refused, holding that serious allegations and an ongoing investigation justified custodial inquiry.
The issue was whether default was limited to a single instalment below the threshold. The tribunal held that continued defaults across multiple instalments and recall of the loan justified admission of the insolvency application.
The issue was rejection of trust registration as non-maintainable without hearing. The Tribunal ruled that due opportunity must be granted and remanded the matter for fresh consideration.
The issue was whether interest on enhanced compensation could be spread over earlier years. The Court held it taxable as income from other sources in the year of receipt, subject to statutory deduction.
The court examined whether assessment orders could survive when DRP directions lacked a DIN. It held that such directions were invalid, leading to dismissal of the Revenue’s appeals.
