The court ruled that a petitioner cannot re-agitate merits after appeal and writ remedies fail on limitation. Statutory timelines under GST were strictly enforced.
The appeal was dismissed as the assessee had already offered the disputed income to tax at 30%. The ruling clarifies that reassessment cannot survive when there is no loss of revenue or escaped income.
The High Court upheld CAT orders rejecting reinstatement where the employee had himself opted for voluntary retirement. The ruling clarifies that disability protection laws do not apply to voluntary exit from service.
The High Court upheld the Tribunal’s finding that no permanent establishment existed as contracts were executed and completed outside India. The ruling confirms that offshore supply alone does not create tax liability.
The High Court set aside a 10% TDS certificate issued without recording how the payments were taxable. The ruling stresses that Section 197 orders must be reasoned and cannot ignore binding precedents.
The Court rejected the revenue’s plea that the dealer caused delay in refund processing. Interest was held payable under Sections 38 and 42 of the DVAT Act.
The High Court set aside retrospective GST registration cancellation after finding that the show cause notice failed to specify the default period or dues, violating natural justice.
Delhi High Court held that employee’s contribution deposited after statutory due date under relevant Acts is disallowed under section 143(1)(a) of the Income Tax Act even if the same is paid before filing of income tax return. Accordingly, question is decided against appellant.
The issue arose where cancellation relied on grounds not stated in the show cause notice. The court ordered merits adjudication after restoring the appeal with costs.
The Court ruled that a reference seeking overseas tax information for an ineligible assessment year was impermissible, preventing extension of the limitation period and rendering the assessment time-barred.
