The Patna High Court reduced the penalty for release of a seized rental car from 50% to 30% of insured value, noting the owner was not an accused and the vehicle was leased out.
The High Court held that alleged violations under FERA could not be reopened in writ jurisdiction after being conclusively decided in civil suits and appeals. The ruling reinforces finality of adjudicated issues.
The Allahabad High Court declined to interfere with GST seizure and penalty orders, holding that disputed factual issues and availability of a statutory appeal barred writ jurisdiction.
The Madras High Court held that companies could not file manual income-tax returns after e-filing became mandatory from May 14, 2007. A manual return filed for AY 2008–09 was held legally invalid.
The Madhya Pradesh High Court held that income disclosed under the VDIS does not prevent tax authorities from scrutinising returns where material shows higher undisclosed income. Immunity under the Scheme applies only to the income actually declared.
The Bombay High Court held that reassessment proceedings are invalid when notices are issued in the name of an entity that had ceased to exist, rendering the entire assessment void.
The High Court examined whether the borrower was denied the mandatory 30-day period before auction under SARFAESI. Relying on the post-2016 legal position, it held that sufficient time was available and the sale was valid.
The High Court held that mandating monthly ISD credit distribution through rules exceeded the powers granted under the CGST Act. Procedural rules cannot impose time limits absent legislative authorization.
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.
