The Court held that findings of the appellate authorities clearly established the assessee’s role as a developer. With concurrent factual findings, the appeal was rejected for lack of any substantial legal question.
The issue was whether retention money credited and subjected to TDS accrued as income. The Court held that retention money is contingent on contract completion and not taxable until the right to receive crystallises.
While not deciding the validity of the disputed notifications, the High Court granted relief due to lack of hearing.The adjudicating authority was directed to reconsider the case after receiving the taxpayers reply.
The High Court quashed an ex parte GST adjudication passed without personal hearing. The matter was remitted for fresh adjudication after the Supreme Court decides the pending challenge to limitation-extension notifications.
The issue was whether a search-based assessment could be completed within 12 months after a Supreme Court ruling. The Court held that only the 60-day extended period under section 153B applied, rendering the assessment time-barred.
The issue was whether one assessment order could cover three different tax years. The Court held that such composite orders are impermissible and directed fresh, year-wise assessments.
The issue involved two separate GST assessment orders issued for the same tax period. The Court ordered consolidated adjudication to avoid overlapping demands, subject to partial pre-deposit by the assessee.
The High Court held that a single GST show cause notice covering multiple financial years is illegal and without jurisdiction. All proceedings based on such a composite notice were quashed.
The dispute concerned denial of ITC on imports due to non-reflection of IGST in the GST portal. The Court relied on customs reports confirming payment and remanded the matter for fresh verification.
The High Court held that reassessment proceedings initiated by a jurisdictional Assessing Officer were without authority after introduction of the faceless scheme. All notices, assessment orders, and demands were set aside on jurisdictional grounds.
