The Tribunal held that reopening based solely on third-party information without independent application of mind is invalid. Income escaping assessment must be based on the Assessing Officer’s own reason to believe.
The High Court upheld rejection of a limitation plea raised only at the hearing stage. It held that without supporting facts on record, such a plea cannot be entertained.
The Tribunal held that no commission income can arise from circular transactions within group entities. Additions based on estimated commission for such intra-group sales were deleted.
The High Court held that the “relevant period” under Rule 89(4) must be applied uniformly for ITC, turnover, and adjusted turnover. Selective interpretation for refund computation was rejected.
The High Court held that Notifications extending GST limitation were vitiated and illegal. As a result, the assessment order based on them was set aside and remanded for fresh consideration.
The Court held that once copies of DRT proceedings are supplied as un-relied documents, the accused cannot compel the investigating agency to produce original tribunal records.
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.
