Bombay High Court holds that a GST Show Cause Notice (SCN) served on an old, non-authorized email address constitutes invalid service. The SCN for FY 2020-21 was deemed prima facie time-barred, leading to a stay on the resulting order.
High Court directs Central GST to consider the jurisdictional bar under Section 6(2)(b) before adjudicating years already finalized by State GST Authorities.
Bombay High Court allowed Aarti Drugs Limited’s petition, ruling that repeal of CGST Rule 96(10) in October 2024 invalidated all pending proceedings, including impugned SCN and Order-in-Original. judgment applied precedent from Hikal Ltd. on lapsing effect of repeal.
Bombay High Court set aside the Order-in-Original dated April 20, 2024, finding a patent failure of natural justice as no hearing was granted after the SCN was issued.
Bombay High Court held that assessee couldn’t be put to considerable disadvantage due to belated advice given by CA. Further, in case delay is not condoned, grave hardship will be suffered as genuine losses will not be permitted to be carried forward. Accordingly, delay in filing return condoned.
Bombay High Court ruled that transferring a taxpayer’s case is unnecessary when assessment for relevant year has already been finalized, quashing earlier impugned order.
The High Court held that a later Supreme Court judgment cannot justify invoking Section 254(2) to modify an ITAT order passed according to the prevailing law.
The Bombay High Court held that when sales are accepted, entire bogus purchases cannot be added; only profit difference is taxable in the case of traders.
Bombay High Court held that delay in filing of Form No. 10 was condoned since activities of trust are genuine and denial of benefit of accumulation u/s. 11(2) due to delay in Form No. 10 would cause genuine hardship.
Bombay High Court held that no hypothetical income of the assessee could have been brought to tax. Accordingly, income not accrued due to cancellation of sale agreement. Thus, order upheld and appeal of revenue dismissed.
