The High Court held that issuing a draft assessment order under Section 144C is invalid where the Transfer Pricing Officer proposes no variation. The key takeaway is that absence of TP adjustment means the assessee is not an “eligible assessee,” making DRP proceedings without jurisdiction.
Delhi High Court held that the disallowance under Section 14A of the Income Tax Act is to be restricted to the exempted income. Amendment to section 14A in terms of Finance Act, 2022 is prospective in nature. Accordingly, appeal of revenue dismissed.
The dispute concerned whether internal road works were taxable at 12% or 18% under GST. The High Court set aside the higher rate levy on road works and directed reassessment after considering the public road certificate.
The High Court held that failure to grant a personal hearing before passing an adverse GST order violates Section 75(4), rendering the demand invalid.
The case examined whether short delays in filing mandatory exemption forms during the pandemic could be condoned. The High Court held that minor delays caused by COVID-19 were condonable and directed reprocessing of the return with exemption benefits.
The court examined whether possession assistance could be granted when the assignee’s rights were pending approval. It upheld the rejection, holding that verification of a valid assignment is mandatory under Section 14.
The court ruled that a single assessment covering several tax periods violates GST provisions. Orders were set aside with liberty to initiate fresh, year-wise proceedings.
The High Court remitted GST DRC-07 orders after noting that show cause notices were not replied to. Relief was granted subject to a 10% pre-deposit and filing of consolidated replies.
The High Court refused to quash a GST show cause notice where the authority had formed prima facie satisfaction of fraudulent ITC availment. The ruling affirms limited judicial interference at the notice stage.
The Court held that employees cannot be held liable for TDS non-deposit when the employer deducts it. The AO must decide representation considering CBDT circular guidance.
