The Court ruled that the petitioner offered no justification for challenging a February 2023 inspection through a writ filed only in August 2025. It noted that factual disputes and the availability of an appeal remedy made the writ non-maintainable. However, the petitioner was permitted to approach the appellate authority within 30 days.
SC disposes of Revenue SLPs; TOLA applies but reassessment timelines remain strictly enforced.
The High Court set aside a GST demand after finding the confirmed amount exceeded the sum proposed in the show-cause notice, holding the order violative of Section 75(7). The matter was remitted for fresh consideration.
The High Court held that a penalty exceeding the amount proposed in the show cause notice violated statutory limits, setting aside the penalty order and remitting the matter for fresh consideration.
The Tribunal held that penalty under section 270A could not stand because the JPACK ledger titled “SABARI” was not proven to belong to the assessee. The ruling emphasises lack of corroborative evidence and inconsistencies in the seized material.
The Tribunal held that full TDS credit must be granted since all income relating to the TDS deductions had already been taxed. Proportionate credit under Section 199 was found unjustified.
The Court held that the approval granted for multiple search assessments was issued in a consolidated, mechanical form without case-specific consideration. It noted that Section 153D requires meaningful application of mind, which was absent in the approval examined by the Tribunal. The appeals were dismissed as no substantial question of law arose.
Allahabad HC directs authorities to issue Form GST MOV-09 after payment under protest. Non-issuance deprived the petitioner of the right to appeal, making the action unlawful.
The Tribunal held that once TNMM is accepted for a set of linked transactions, the TPO cannot separately benchmark Management Fees or treat their ALP as Nil. The adjustment was deleted as the fees were already included in the cost base used for arm’s length analysis.
The court held that a two-day delay caused by an online portal glitch could not justify rejection under a VAT Amnesty Scheme. The delay was condoned, and the rejection order was quashed.
