The issue concerned overlap of deductions under Sections 80-IA and 80HHC. The Court held that 80HHC profits cannot be reduced by 80-IA deduction, ensuring independent computation.
The Court held that once GSTAT is operational and timelines are extended, disputes must be pursued through the appellate mechanism. Writ petitions cannot continue when an effective statutory remedy exists.
The Court held that penalty under Section 73 cannot be imposed without justification even where tax liability is admitted. It allowed reconsideration of the issue while confirming liability to pay interest on delayed payment. The ruling emphasizes that penalty is not automatic.
Dispute on ITC mismatch between returns was remitted after ex-parte order, allowing reconciliation upon 10% pre-deposit. Key takeaway: reconciliation issues must be examined with proper hearing.
The court held that a GST circular cannot enforce retrospective application of the 70:30 tax split on solar EPC contracts. It clarified that such application is optional for taxpayers and not mandatory for authorities.
The issue involved stringent deposit conditions imposed while granting bail in cheque dishonour cases. The High Court held such conditions excessive and reduced the requirement to 20% of the cheque amount.
The issue was whether addition based on assumed production yield is valid. The Court held that without supporting evidence, such additions are unsustainable and cannot justify rejection of books.
The High Court did not decide the constitutional challenge but directed authorities to reconsider the taxpayer’s objections and documents. The key takeaway is that ITC disputes must be adjudicated after proper evaluation and a reasoned order.
The issue was whether a refund rejection without hearing is valid. The Court held that ex parte orders violating procedure are unsustainable and restored the application for fresh consideration.
The issue was whether a vague notice could justify cancellation of GST registration. The Court held that lack of material particulars invalidates the notice and order, leading to restoration of registration.
