The High Court held that reinsurance premiums paid to non-residents are not taxable in India and no TDS is required. It upheld Tribunal findings and rejected Revenue’s challenge across multiple years.
The Court held that reassessment cannot be initiated after expiry of the limitation period under the old regime. The notice issued after six years was declared invalid.
The Court dismissed the appeal after finding that all issues were already settled by earlier rulings. It held that no new question of law arose and affirmed the Tribunal’s order.
High Court allowed restoration of GST registration even after dismissal of appeal on limitation grounds. Relief was granted subject to filing returns and payment of dues.
The Court held that serving notices at an outdated address violates natural justice. The proceedings were set aside and remanded for fresh adjudication.
Orissa High Court held that assessment order set aside as proceedings under section 148 of the Income Tax Act initiated without serving of statutory notice. Accordingly, matter remitted back to AO to serve notice u/s. 148 as not hit by limitation u/s. 149.
The case addressed whether delayed appeals can be entertained through writ jurisdiction. The Court ruled that statutory timelines are mandatory and cannot be circumvented.
Valuation issues alone were not valid grounds for detention of goods in transit in Integrated Goods and Services Tax (IGST) movement, as such matters could not be examined at the stage of interception under Sections 129 and 130.
The Court held that statutory amendments extending the ITC time limit override earlier restrictions. It ruled that ITC for FY 2018-19 can be validly claimed up to November 30, 2021. The demand based on earlier limitation was therefore unsustainable.
The Court quashed the Section 148A(d) order for not aligning with binding Supreme Court decisions. It directed fresh adjudication following the principles laid down in earlier rulings.
