The High Court held that directing unilateral cancellation of a registered agreement was erroneous. Execution must follow lawful procedures under RERA and civil law principles.
The Court held that self-assessment tax paid due to failure of an initial IDS declaration must be treated as payment under the revived Scheme, preventing double taxation of the same income.
The Bombay High Court held that reassessment proceedings are invalid when notices are issued in the name of an entity that had ceased to exist, rendering the entire assessment void.
The High Court ruled that tax authorities cannot ignore a binding ITAT Special Bench decision under Section 264 merely because the department has appealed it. Judicial discipline requires adherence unless the ruling is stayed or overturned.
High Court quashed the adjustment made in the intimation under Section 143(1) disallowing deduction under Section 10B and declared the rectification order to be null and void as allowability of deduction under Section 10B was examined during regular assessment proceedings and accepted
The issue was whether a decree against an HUF can be executed against the Karta’s personal assets. The Bombay High Court held that a Karta has unlimited personal liability for unsatisfied HUF debts, permitting execution beyond HUF assets.
The Bombay High Court held that assignment of long-term leasehold rights in immovable property does not constitute a supply of services under the GST law. The Court quashed the GST demand, ruling that such transfers fall outside the scope of taxable supply.
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 High Court ruled that GST demands including periods before resolution plan approval are legally unsustainable and must be quashed.
The High Court set aside GST refund rejection orders after noting that Rule 96(10) was omitted without saving pending proceedings and remanded the matter for fresh adjudication.
