The High Court ruled that penalty proceedings arising from search and initiated in assessment are governed by appeal-linked limitation rules. A penalty passed within six months from receipt of the tribunal order was held valid.
The Court held that issuing a single assessment order covering several financial years is without jurisdiction. Separate proceedings must be initiated for each financial year under GST law.
Assessees were qualified as companies owning an industrial undertaking within the meaning of Section 72A. Accordingly, the carry forward and set-off of accumulated business losses and unabsorbed depreciation of the amalgamating transport corporations was allowable.
The Court held that an assessment passed solely on GST portal notices without granting personal hearing was unsustainable and remanded the matter on payment of 25% of disputed tax.
The Court held that once late fees are imposed for delayed filing of returns under Section 47, a general penalty under Section 125 cannot be added. The ruling clarifies the mutually exclusive application of these penalty provisions.
The High Court held that an appeal filed pursuant to its earlier order could not be dismissed on limitation. The rejection was set aside and the matter was remanded for fresh consideration.
The court held that restricting an F-card holder to a single customs jurisdiction lacked legal authority and set aside the objection, while requiring compliance with other listed deficiencies.
Madras High Court held that Tax Recovery Officer doesn t have authority to declare mortgage as void-ab-initio. Tax Recovery Officer can only enforce attachments under the Income Tax Act. Accordingly, this writ petition is disposed of.
The Court set aside confiscation and penalty because the authority failed to consider the importer’s claim of duty exemption under Special Advance Authorization. The key takeaway is that orders ignoring core submissions cannot stand.
The High Court held that car audio systems assembled in India using imported and local components were domestic goods, taxable at the lower rate, and not imported products.
