The appellate tribunal upheld cancellation of the auction after finding that possession and sale notices were not properly served. It ruled that recovery actions without statutory compliance cannot be sustained.
The Court held that customs officials acting in their official capacity cannot be cross-examined as a matter of right. Cross-examination is permissible only where specific prejudice is shown.
The Tribunal held that where identical facts existed in earlier years, the addition for alleged bogus purchases must follow past precedent. It restricted the addition to 5 percent, applying the principle of consistency.
The Tribunal upheld reopening and reassessment but reduced the estimated commission income from 2% to 1% due to absence of comparative or segmental justification.
The High Court held that notices issued under Section 148 by a jurisdictional Assessing Officer were without authority when the faceless assessment scheme applied. Relying on binding precedents, the writ petition was disposed of in favour of the taxpayer, reaffirming NFAC’s exclusive role.
Emphasising the principle against double taxation, the Tribunal held that amounts taxed in members’ hands cannot again be assessed in the society’s hands, subject to factual verification.
The Court condoned an extraordinary delay after finding that the appellant was genuinely pursuing settlement under a State-backed amnesty scheme. Procedural delay was held insufficient to defeat substantive rights.
The Court held that penalty proceedings under the KGST Act cannot be initiated after an unreasonable delay. Even without a statutory limitation period, action must be taken within a reasonable timeframe.
The Tribunal held that IGST refund on exports requires factual verification through ledger evidence. The issue was remanded to the Assessing Officer for limited examination.
The court held that orders passed after uploading notices only under the Additional Notices tab, without effective hearing, violate procedural fairness. The matter was remanded for fresh adjudication with proper notice.
