The Court held that Section 161 cannot be invoked to amend a show cause notice and found the rectification request to be a delaying tactic. It ruled that alleged errors must be raised in the response to the notice.
Court held that a statutory appeal cannot be denied merely because GST portal reflects ‘Nil’ disputed tax. It directed GSTN to modify system and allowed taxpayer to file a physical appeal pending correction.
Tribunal held that earlier expense disallowances were excessive and reduced them to 10% of turnover. The ruling emphasizes that lack of supporting documents justifies estimation but requires reasonable limits.
The applicant opted not to pursue its queries on GST rates for single-ingredient and combination homoeopathic medicines, resulting in the application being dismissed as withdrawn.
The Tribunal held that penalty under Section 271AAB could not be levied because no incriminating documents were found during the search. It ruled that mere surrender of income does not constitute undisclosed income under the statutory definition.
The Court quashed the GST cancellation after finding that the notice was system-generated and lacked an identifiable issuing authority. It held that statutory powers must be exercised by officers, not automated systems.
The applicant clarified that although the device incorporates MIMO technology, it operates through both wired and wireless modes. The ruling request emphasized that MIMO alone should not exclude it from concessional BCD eligibility.
The ruling held that hired infrastructure and fit-outs form part of immovable property and therefore constitute a mixed supply under leasing or rental services. The supply was classified under Heading 9973 and taxed at 18%.
SC found that issuing tax notices for periods before takeover violated the ruling that all non-included claims are extinguished upon approval of the resolution plan. The recovery proceedings were set aside.
The Court ruled that a fresh demand under Section 73 cannot be raised when the taxpayer’s explanation under Section 61(2) was already accepted. The decision sets aside the SCN and order issued on the same grounds.
