The Tribunal held that an intimation making large additions without giving adequate opportunity violates principles of natural justice. The matter was remanded for fresh adjudication.
The High Court held that directing unilateral cancellation of a registered agreement was erroneous. Execution must follow lawful procedures under RERA and civil law principles.
The High Court held that challenges to GST assessment orders must be pursued through statutory appeals. Failure to reply to a show cause notice bars writ relief.
The ruling confirms that a private financier does not fall under Article 12. Recovery disputes over gold loans are outside the scope of writ jurisdiction.
The High Court held that writ petitions cannot be entertained against a private finance company. Disputes arising from private loan transactions must be resolved through civil or arbitral remedies.
The Court upheld exemption from customs duty and AIDC for consignments landing by 30 June 2023 with qualifying Bills of Lading. Refunds were directed as per law.
The court held that tax liability cannot be increased at the appellate stage on a new ground without giving the assessee an opportunity of hearing. Enhancement without following Section 107(11) was set aside and remanded.
The dispute centered on whether indexation could be claimed on a factory building sold along with land. The tribunal held that once depreciation is claimed, section 50 applies, and indexation is not permissible.
The Tribunal held that an appeal cannot be dismissed for non-prosecution and must be decided on merits. The matter was remanded for fresh adjudication in compliance with statutory requirements.
The issue was whether appeals could be decided ex parte without examining merits. The tribunal held that lack of effective hearing violates natural justice, warranting remand for fresh adjudication.
