The Supreme Court reinstated a judicial officer removed solely for granting bail without citing a statute in four cases. The Court emphasized that judicial errors alone cannot justify disciplinary action and awarded full back wages.
The issue was whether Section 74 penalties apply when tax is paid later but monthly returns were not filed. SC upheld that wilful suppression through non-filing justifies penalty despite subsequent payment.
The Court held that export consignments are regulated by the Foreign Trade Policy, not domestic food safety norms. FSSAI standards cannot be enforced unless expressly incorporated into the FTP.
Concerns were raised that the definition could narrow protected areas and enable unregulated mining. The Court ordered an independent expert review before any enforcement.
The High Court held that prosecution was invalid because the officer who filed the complaint lacked authority under the sanction granted, reinforcing that sanction is a jurisdictional prerequisite.
The issue was whether a writ petition could bypass the statutory appeal after a final assessment order. The Supreme Court upheld dismissal of the writ, holding that availability of an appellate remedy bars writ jurisdiction, while granting time to file appeal.
The Court held that reassessment notices failed because seized documents did not relate to the relevant assessment years. Jurisdiction under Section 153C was therefore not validly assumed.
The Supreme Court issued notice on whether accumulated Compensation Cess ITC can be transitioned to GST after the Cess was abolished. The case examines if validly earned credit constitutes “property” under Article 300A that cannot be arbitrarily extinguished by the State.
The Supreme Court upheld the quashing of a reassessment notice issued after four years. It ruled that reopening based on a change of opinion, without any suppression of facts, is invalid.
The SC confirmed that reassessment beyond four years is invalid where full material facts were disclosed during scrutiny. A mere change of opinion cannot justify reopening.
