The issue was whether a search-based assessment could be completed within 12 months after a Supreme Court ruling. The Court held that only the 60-day extended period under section 153B applied, rendering the assessment time-barred.
The issue was whether one assessment order could cover three different tax years. The Court held that such composite orders are impermissible and directed fresh, year-wise assessments.
The issue involved two separate GST assessment orders issued for the same tax period. The Court ordered consolidated adjudication to avoid overlapping demands, subject to partial pre-deposit by the assessee.
The High Court held that a single GST show cause notice covering multiple financial years is illegal and without jurisdiction. All proceedings based on such a composite notice were quashed.
The dispute concerned denial of ITC on imports due to non-reflection of IGST in the GST portal. The Court relied on customs reports confirming payment and remanded the matter for fresh verification.
The Tribunal ruled that penalty under Section 78 was not sustainable where Service Tax under RCM was paid prior to the show cause notice. The absence of deliberate intent and existence of reasonable cause justified waiver of penalty.
The Tribunal held that post-clearance discounts supported by a Chartered Accountant certificate cannot be rejected without evidence. Revenue’s disallowance based on assumptions was found unsustainable.
The Tribunal ruled that Service Tax cannot be levied merely on reimbursement figures taken from accounts without evidence of a taxable service. Reimbursement of Convention expenses was held outside the tax net.
The High Court held that reassessment proceedings initiated by a jurisdictional Assessing Officer were without authority after introduction of the faceless scheme. All notices, assessment orders, and demands were set aside on jurisdictional grounds.
The High Court set aside a GST demand raised without a personal hearing and remitted the matter for fresh adjudication, noting that the validity of limitation-extension notifications is pending before the Supreme Court.
