High Court held that receipts reflected in Form 26AS cannot automatically be treated as taxable services. Tax liability must first be established under the charging provisions of law after examining the nature of the receipts.
The Court held that taxes paid under GST must be reimbursed under contractual terms. The key takeaway is that proof of payment ensures entitlement to reimbursement.
The Court examined whether reassessment notice issued beyond limitation was valid. It held that notices issued after expiry of the six-year limit under the old regime are barred and liable to be set aside.
The Court held that reassessment under Sections 147/148 cannot be initiated solely on third-party data without independent evidence of income escapement. It ruled that such reopening amounts to suspicion and lacks the required “reason to believe.”
The Court held that the issue of treating DRP upload as receipt was already settled by earlier rulings. It dismissed the Revenue’s appeals while making the decision subject to the Supreme Court’s final outcome.
The issue was whether an Assistant Commissioner was competent to pass a GST demand order. The Court held the order invalid due to lack of proper authorization. The key takeaway is that jurisdictional compliance is mandatory for tax orders.
The issue was whether failure to reply justified confirmation of demand. The Court held that proper adjudication required a response and remitted the matter with conditions.
The court upheld ₹50,000 monthly maintenance after finding insufficient evidence of reduced income. It ruled that inability claims must be substantiated and cannot defeat maintenance obligations.
The Court held that appeals filed beyond the maximum four-month period under GST law cannot be condoned. It ruled that limitation provisions must be strictly followed, leaving no scope for invoking the Limitation Act.
The Court held that assessment proceedings delayed by over ten years are unreasonable and invalid. The key takeaway is that authorities must complete adjudication within a reasonable timeframe.
