The ruling addressed conflicts between documentary proof of loans and third-party allegations of accommodation entries. The Tribunal held that unsupported allegations cannot override evidence establishing genuine loan transactions.
The High Court held that an appeal filed pursuant to its earlier order could not be dismissed on limitation. The rejection was set aside and the matter was remanded for fresh consideration.
The High Courtquashed a best judgment assessment and related appellate order after finding consensus on denial of hearing. The matter was remanded for fresh adjudication with a speaking order, subject to a 10% pre-deposit.
The High Court quashed both adjudication and appellate orders after finding that GST return data was not examined. The matter was remanded for fresh decision with opportunity of hearing.
The High Court refused to entertain a writ petition filed long after the assessment order. Delay could not be justified on the plea of inability to access the GST portal.
The High Court declined to entertain writ petitions challenging an ex parte GST order, holding that an effective statutory appeal was available. The ruling reinforces that writ jurisdiction should not be invoked when alternative remedies exist.
The High Court set aside a GST assessment order after finding it was issued without the assessing officer’s signature. An unsigned order was held to be legally invalid.
The Court held that adjusting refunds beyond 20% of a disputed penalty during a pending appeal violates CBDT instructions and ordered refund of the excess amount.
The court held that restricting an F-card holder to a single customs jurisdiction lacked legal authority and set aside the objection, while requiring compliance with other listed deficiencies.
The case addressed addition of a large gift treated as unexplained cash credit. The Tribunal remanded the matter after admitting additional evidence showing the donor’s identity, relationship, and financial capacity.
