The issue was whether the Court could direct issuance of a tax clarification for an SEZ unit. The Court held that no such direction could be given while the core issue is pending before the Supreme Court.
The Court considered whether funds deposited pursuant to earlier orders could be transferred under a sanctioned settlement scheme. Holding that the NCLT-approved scheme facilitated creditor settlement without overriding criminal proceedings, the Court directed transfer of the deposit to the settlement account.
The issue concerned condonation of delay in filing an ITR under Section 119(2)(b). The court upheld rejection, holding that ignorance of law and general reasons do not amount to genuine hardship.
The Delhi High Court held that reassessment proceedings cannot proceed on vague notices lacking reasons for alleged escapement of income. Orders under Section 148A(3) and notices under Section 148 were set aside and remanded for fresh consideration.
The issue was whether sale proceeds of inherited jewellery could be taxed as unexplained cash credits. The Tribunal held that valuation reports, affidavits, and banking records sufficiently explained the source, leading to deletion of the Section 68 addition.
The issue concerned dismissal of a GST appeal on limitation grounds. The Court allowed restoration of the appeal on merits, subject to payment of costs, considering the petitioner’s age and reliance on a consultant.
The issue involved denial of ITC due to supplier’s non-payment of tax. The Court set aside the demand and ordered fresh adjudication once tax compliance was completed.
The Court held that allegations were based on documents already seized, making custodial interrogation unnecessary. Anticipatory bail was granted considering the nature of evidence and limited statutory punishment.
The Court held that imports with bills of lading dated on or before 31 March 2023 were entitled to TRQ exemption despite later clearance. Refund of duty paid during the policy gap was directed.
The Court held that claims exceeding ₹1 crore under the Scheme cannot be rejected outright. Such claims must be examined with enhanced verification as expressly provided in the policy.
