The Court found that statutory notices were properly issued but went unanswered by legal heirs. To balance equities, the assessment was quashed and remitted subject to a 20% pre-deposit of disputed tax excluding interest.
Delhi High Court held that reference by Council of ICAI for suspension of name of CA from register of Member for period of one year is accepted since professional misconduct of CA i.e. manipulation of public issue and ante-dated stock-investment duly established.
The court held that bank account attachment under GST cannot continue beyond one year without renewal. Failure to issue a fresh order rendered the attachment illegal.
The High Court held that refund claims cannot be rejected based on a time limit prescribed only in rules. The ruling restores refunds where the parent statute provides no limitation.
The High Court set aside confiscation after finding the vehicle was stolen and the owner had no role in the offence. The ruling reiterates that innocent owners cannot be penalised for misuse of stolen vehicles.
The High Court quashed confiscation orders after finding that penalties for vehicle security and maintenance lacked statutory backing. The ruling reaffirms that authorities must act strictly within the rules.
The Court ruled that omission to issue Section 143(2) vitiates reassessment at the root. Such a defect cannot be cured, even if the return is alleged to be defective.
The Court held that Section 197 applications cannot be rejected mechanically to “protect revenue.” Mandatory factors under Rule 28AA, including past assessments and liabilities, must be examined before directing withholding.
The High Court held that long-held, undeveloped land sold by the assessee gave rise to capital gains. Intention, holding period, and conduct outweighed Revenue assumptions.
Orissa High Court held that mere uploading of demand-cum-show cause notice in Form GST DRC-01 on GST portal under ‘Additional Notices/Orders’ resulted into non-participation. Hence, the ex-parte order passed thereon is quashed and case is remanded back.
