The Court found inconsistency in the service date of the show cause notice and held that no proper opportunity of hearing was given. The matter was remanded for fresh adjudication.
The High Court dismissed the appeal holding that stock statements forming the basis of overdraft drawing power could not be disowned without contrary evidence. Addition was sustained after opportunities were granted to disprove the statements.
The Court set aside the Section 197 order holding that distribution fees were treated as royalty without concrete reasoning. It directed issuance of a NIL tax withholding certificate.
The Court ruled that issuing a common notice for different financial years violates established precedent, though fresh action may be taken in accordance with law.
The High Court held that delay beyond the maximum 120-day period under Section 107 of the GGST Act is uncondonable. Writ jurisdiction cannot override statutory limitation.
The Court held that failure to comply with payment conditions under the 2020 Scheme automatically revived withdrawn revision petitions. This made the assessee eligible under the 2024 DTVSV Scheme.
The Court held that an employee must be given access to documents relied upon for dismissal, including the Police Verification Report. It directed the department to furnish the report while keeping the merits of termination open.
The High Court granted anticipatory bail in a GST fraud case, noting that the allegations were primarily supported by documentary and digital evidence already seized. Custodial interrogation was found unnecessary.
The High Court upheld rejection of a tender bid due to non-submission of EMD, ruling that mere assembly of purchased components did not qualify as manufacturing. The petitioner was not entitled to MSME exemption.
The High Court quashed the rejection of a university’s Section 10(46) application because no opportunity of hearing was granted. It held that prior exemptions under other provisions do not bar independent consideration.
