Once the Central Government notified the Faceless Scheme for reassessment (effective March 29, 2022), the JAO was effectively divested of the power to issue notices under Section 148. The issuance of a notice by a JAO instead of the National Faceless Assessment Centre (NFAC) was a jurisdictional error that could not be cured.
The High Court held that denial of waiver under Section 234C must be supported by reasons. A cryptic order ignoring CBDT guidelines was remanded for fresh consideration.
The High Court held that consolidating several tax periods into one composite show cause notice is impermissible under GST law. Proceedings based on such notices were quashed, with liberty granted to initiate fresh action lawfully.
The High Court set aside the revisional order as it failed to consider high-pitched assessment and hardship. The matter was remanded for fresh consideration under binding instructions.
The Court held that Explanation 1(f) to Section 115JB does not expressly permit addition of Section 14A disallowance, leading to dismissal of the Revenue s appeal.
The court held that issuing a single GST notice for multiple tax periods is illegal. All consequential proceedings were quashed, with liberty to initiate fresh action lawfully.
Karnataka High Court held that blocking of Electronic Credit Ledger by invoking Rule 86A of the Central Goods and Services Tax Rules [CGST Rules] without providing pre-decisional hearing and without providing reasons to believe is not justifiable and hence order is liable to be quashed.
The High Court set aside a GST demand after finding that no personal hearing was granted under Section 75(4). The ruling reiterates that adverse GST orders cannot be passed without following mandatory hearing requirements.
The Court considered a request to permit limited operation of a frozen account for salary payments. It deferred interim relief and directed disclosure of employee details for respondent’s verification.
Appellate authorities could not summarily dismiss applications without verifying the actual submissions made by the taxpayer as for service exporters, FIRCs and BRCs were the gold standard for proving that services were exported, and proceeds were realized in convertible foreign exchange.
