The Bombay High Court held that vague allegations of natural justice violations cannot justify skipping the appellate remedy under the Customs Act.
The issue before the Court was whether a bare approval lacking application of mind could sustain proceedings under Section 153C. The Court held that mechanical approval vitiates the proceedings, reaffirming that valid approval is a mandatory jurisdictional requirement.
The Bombay High Court stayed the entire tax demand after finding that authorities taxed gross receipts without deducting expenditure. The ruling reiterates that only real income can be brought to tax.
The court examined whether delay in filing a revised return caused by an audit reporting mistake and COVID-19 disruption should be condoned. It held that the explanation was bona fide and directed authorities to process the revised return afresh.
The case examined whether ITC can be blocked beyond the balance available in the electronic credit ledger under Rule 86A. The court held that such negative blocking is impermissible and restricted the blockage to the actual ledger balance.
The court set aside a rectification order passed without a DIN and beyond the statutory time limit. The ruling underscores that non-compliance with CBDT DIN rules renders such orders invalid.
The Court quashed a stay rejection that contained no reasoning or findings. The matter was remanded for fresh consideration with directions to pass a speaking order.
The High Court quashed reassessment notices holding that mere receipt of dividends and capital loss does not establish sham transactions. Allegations against fund managers cannot automatically implicate investors.
The court upheld GST cancellation after finding inconsistent affidavits and no supporting evidence of business activity. Mere allegations of procedural lapse without prejudice were held insufficient.
HC upheld Section 10A deduction after finding that STP unit was a new undertaking with fresh investment and infrastructure. It ruled that unit was not formed by splitting up or reconstruction of an existing business.
