Rajasthan High Court held that appellate authorities cannot extend limitation beyond Section 107 of CGST Act, but condoned delay as the petitioner had sought registration cancellation and reasonably missed the portal order, directing appeal hearing on merits.
Finding that the Assessing Officer acted beyond section 151A, the Court quashed the reopening notices. The ruling highlights that reassessment cannot proceed without valid jurisdictional foundation.
The Court held that a conditional stay requiring 20% deposit is not final. Assessees can seek review before the Principal CIT/CIT under CBDT instructions.
Reassessment actions were quashed where sanctions were not lawfully granted under section 151A. The ruling reinforces strict compliance with statutory approval requirements.
Proposed adjustments against stayed demands were held impermissible. The Court ruled that such actions cannot defeat the assessee’s right to timely refund with interest.
The High Court ruled that tax authorities cannot ignore a binding ITAT Special Bench decision under Section 264 merely because the department has appealed it. Judicial discipline requires adherence unless the ruling is stayed or overturned.
Service tax demand raised on the Greater Chennai Police Commissionerate for providing Bundobast and security services, holding that such services were sovereign functions and that the Government was not liable to service tax for the period prior to 1 June 2012.
The Court found that the explanation regarding dividend income was on record but not examined. Reopening based on an incorrect recording of facts was held to be invalid.
High Court quashed the adjustment made in the intimation under Section 143(1) disallowing deduction under Section 10B and declared the rectification order to be null and void as allowability of deduction under Section 10B was examined during regular assessment proceedings and accepted
Punjab and Haryana High Court held that bail application in the matter of fake GST input tax credit is allowed since investigation in the case is already completed and petitioner has been suffering from serious ailment. Accordingly, bail granted on medical ground.
