The Court held that assessment proceedings delayed by over ten years are unreasonable and invalid. The key takeaway is that authorities must complete adjudication within a reasonable timeframe.
The issue was whether a refund rejection without hearing is valid. The Court held that ex parte orders violating procedure are unsustainable and restored the application for fresh consideration.
The case examined whether a single show cause notice could cover multiple tax periods. The Court held such consolidation violates the GST framework and quashed the notice with liberty to reissue year-wise.
The case addressed whether a refund rejection without granting a personal hearing and providing only seven days to respond was valid. The court set aside the order, holding that such action violated Rule 92(3) and principles of natural justice.
The Court held that where corresponding sales are accepted, only the profit element in alleged bogus purchases can be taxed. It upheld the ITAT’s restriction of disallowance to 10% and dismissed the Revenue’s appeal.
The issue was failure to pass a final assessment order after DRP directions within the statutory timeline. The Court held the assessment invalid and time-barred, quashing the proceedings.
The case addressed whether additions can be made under Section 153A without incriminating material. The Court held that such additions are impermissible in completed assessments, reinforcing settled legal principles.
The court examined whether a final assessment order could stand without issuing a draft order to an eligible assessee. It held that bypassing the mandatory draft assessment process invalidates the final order and renders it void.
The case addressed rejection of a GST refund application without following mandatory procedural requirements. The Court held the order unsustainable and directed fresh adjudication in accordance with Rule 92.
The Court stayed reassessment proceedings after constitutional issues were raised. The key takeaway is interim protection when arguable legal questions exist.
