Bombay High Court held that this court order doesn’t contain any ‘finding’ or ‘direction’ as contemplated by provisions of section 153(6) and consequently no order of assessment could be passed in view of bar of limitation in section 153(1) of the Income Tax Act.
The Court held that inordinate delay of 8–9 years in adjudicating show cause notices violates principles of fairness and cannot be allowed to prejudice the assessee.
Bombay HC held that reassessment notices issued with sanction under an incorrect statutory provision are invalid, leading to quashing of notices, assessments, and consequential demands.
The High Court declined to entertain a writ challenging a GST order, holding that no exceptional case was made out to bypass the appellate remedy. The ruling reiterates the principle of exhausting statutory appeals before invoking writ jurisdiction.
Bombay High Court held that registration of vehicle in the name of innocent purchaser cannot be cancelled solely on the basis that initial registration was obtained by making false representation on the basis of forged documents.
The Bombay High Court set aside a GST cancellation order, highlighting the need for reasoned decisions and proper consideration of submissions in accordance with natural justice
The High Court held that once the Revenue accepted partial relief on bogus purchases, further reduction by the ITAT involved only estimation and raised no substantial question of law.
The Bombay High Court quashed an order as the show-cause notice failed to specify date, time, and venue for personal hearing, violating Section 75(4) of the GST Act. The Court restored the proceedings for lawful adjudication.
The Bombay High Court ruled that the six-month limitation under Section 254(2) starts from the date of receipt of the ITAT order, not the date of its passing, ensuring petitioners can file timely rectification applications.
The court ruled that once purchases are found unproved, restricting additions to a profit percentage is incorrect. Full disallowance is required under Section 69C where genuineness is not established.
