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.
The Court refused to interfere with ex-parte GST orders where the taxpayer failed to reply or attend hearings. Blaming a professional advisor was held insufficient to bypass statutory procedure.
While not deciding the validity of the disputed notifications, the High Court granted relief due to lack of hearing.The adjudicating authority was directed to reconsider the case after receiving the taxpayers reply.
The High Court remanded the matter after holding that the taxpayer was denied a fair hearing when the show cause notice and order were not properly communicated. Fresh adjudication was directed after granting an opportunity to reply.
The court examined whether disciplinary findings based on impersonation and unauthorised audits could be reopened. It upheld dismissal, holding that serious integrity breaches justified the penalty and warranted no judicial interference.
Authorities erred in treating direct consultancy services as intermediary supplies. The ruling confirms refunds where the supplier provides the main service on its own account.
The court flagged a conflict between circular instructions and ground-level officer availability. Final orders cannot be enforced without court approval.
Reassessment was struck down as no satisfaction note by the searched person’s AO was shown. The ruling reiterates that limitation cannot be bypassed through procedural shortcuts.
