The issue was whether coconut falls under the fruit category for EPF applicability. The Court held it does, emphasizing liberal interpretation to extend employee benefits.
The issue was non-service of an income tax order and availability of remedy. The Court allowed withdrawal and granted liberty to appeal while directing supply of the order.
The issue was whether GST show cause notices can cover multiple financial years in one proceeding. The Court held that Sections 73 and 74 permit consolidation using the phrase for any period, and declined interference.
The issue was whether delay in filing appeals could be condoned. The Court held that lack of sufficient cause and negligence justified rejection of the delay application.
The Court held that failure to personally serve notice before cancelling GST registration violated principles of natural justice. It directed reconsideration of the case on merits, emphasizing fairness in procedural compliance.
The issue was whether a single show cause notice can cover multiple years. The Court held such composite notices invalid and directed issuance of separate notices.
The issue was whether telecom interconnect charges qualify as royalty. The Court held they do not, relying on earlier precedent and dismissed the Revenue’s appeal.
The Court held that cancellation for non-filing of returns may be reconsidered if pending returns and dues are cleared. It directed authorities to evaluate restoration upon compliance with Rule 22.
The Court held that cancellation due to non-filing of returns can be reconsidered if the taxpayer complies with Rule 22 requirements. It directed authorities to examine restoration upon payment of dues.
The Court upheld rejection of condonation where delay exceeded 365 days under CBDT Circular. It clarified that Commissioners lack authority beyond this limit but relief may be sought from CBDT.
