The Court held that the notice issued after six years from the relevant assessment year was barred by limitation. The reassessment proceedings were set aside.
The case addressed whether omission of Rule 96(10) affects ongoing disputes over IGST refunds. The Court held that the omission applies to pending proceedings, allowing refund claims to proceed.
The ruling held that vouchers are not goods or services and cannot be taxed as supply. The matter was remanded for fresh adjudication, limiting GST liability to commission income where applicable.
The Court held that an SCN uploaded in the Additional Notices Tab without effective visibility denied the assessee a fair hearing, leading to the quashing of the demand order.
The ruling clarifies that an annual return is incomplete without the reconciliation statement where required. Late filing of GSTR-9C was treated as delayed filing of the return itself, justifying penalty under GST law.
The case addressed whether cancellation for non-filing of returns could be reversed. The court allowed revocation subject to filing returns and payment of tax, interest, and penalty.
The case examined whether taxpayer funds used for security could be challenged through a PIL. The court dismissed the plea, holding that it lacked genuine public interest and was based on insufficient material.
The issue was whether restricted classification of sugar disqualified exporters from incentives. The Court ruled that conditional restrictions allowing permitted exports do not negate RoDTEP eligibility.
The case examined prolonged pendency of an income tax appeal. The court directed the assessee to file a reply within two weeks and allowed disposal even without it if non-compliance continues.
The Court held that two assessment orders for the same discrepancies and tax period cannot coexist. It quashed one order and allowed proceedings under the other to continue.
