The issue was whether timely issuance was enough when notice was served after limitation. The court held that delayed service under section 143(2) invalidates the entire assessment.
The High Court upheld rejection of a belated revision filed nearly seven years after rectification denial. It ruled that no sufficient cause was shown to condone the inordinate delay.
The Court ruled that Central tax proceedings should not continue while a related State tax appeal remains undecided. Central authorities were permitted to act only after conclusion of the State appellate proceedings.
The High Court directed provisional release of seized imported copiers by following its earlier orders in identical matters. The ruling confirms that consistent judicial approach applies where facts and relief sought are substantially similar.
The High Court held that challenges to GST assessment orders must be pursued through statutory appeals. Failure to reply to a show cause notice bars writ relief.
The High Court held that a reassessment notice issued without a manual or digital signature violates Section 282A of the Income-tax Act. Such an unsigned notice is invalid in law, rendering all consequential proceedings unsustainable.
The Court held that compounding under the Companies Act requires payment by the concerned officer himself and directed correction of records where a third party had paid.
The High Court held that mandating monthly ISD credit distribution through rules exceeded the powers granted under the CGST Act. Procedural rules cannot impose time limits absent legislative authorization.
The High Court permitted conditional release of seized imports upon payment of enhanced duty and furnishing of a bank guarantee. It clarified that adjudication proceedings may continue independently.
The High Court held that an addition for unexplained investment cannot rest solely on an unsigned and unexecuted agreement. The key takeaway is that Section 69 requires concrete evidence of actual payment, not assumptions drawn from incomplete documents.
