The High Court examined whether a prolonged delay in filing VAT appeals could be condoned. Holding that the appellants failed to explain their inaction for nearly six years, the Court dismissed both the delay applications and the appeals.
The Tribunal held that for an unabated assessment year, additions under Section 153A must be based on incriminating material found during search. Since no such material linked to the loan was found, the Section 68 addition was deleted.
The Supreme Court dismissed the Revenue’s appeal solely on account of unexplained delay, leaving the High Court’s decision undisturbed and reinforcing procedural discipline in tax litigation.
The High Court upheld deletion of additions where share sale transactions were supported by contract notes, demat records, and bank statements, and no contrary evidence was found.
The High Court held that independent dyeing and processing do not amount to manufacture under the Textile Committee Act. Cess demands were quashed for lack of statutory basis and limitation.
The Court held that an assurance of payment given during routine business dealings does not amount to cheating without proof of dishonest intent at inception. Since the dispute was purely commercial and partial payments were made, criminal charges were quashed.
The High Court ruled that clubbing several tax periods into one GST show cause notice is illegal. All proceedings based on such a consolidated notice were quashed, with liberty given to restart proceedings lawfully.
CESTAT Kolkata held that works contract services connected with transmission or distribution of electricity fall under the negative list and are not liable to service tax.
The High Court restrained seizure of perishable goods where prior rulings treated vital wheat gluten and wheat flour as identical. Authorities were directed to decide the issue after personal hearing.
The High Court upheld dismissal of a GST appeal filed six days late, holding that neither appellate authorities nor writ courts can condone delay beyond the maximum period set by law.
