The Delhi High Court quashed PRC orders after finding that the exporter’s claim regarding non-transmission of Advance Authorization data to ICEGATE was not properly examined. The Court held that the authorities failed to consider material facts and repeated representations.
The Delhi ITAT restored the matter to the Assessing Officer after noting that the assessee had furnished certain records relating to the unsecured loan transaction. The Tribunal directed fresh examination of identity, creditworthiness, and genuineness under Section 68.
The Karnataka High Court quashed an appellate order dismissing a GST appeal on limitation grounds after finding that proper reasons for refusing condonation were not recorded. The matter was remitted for decision on merits.
The Bombay High Court held that consolidated GST show cause notices covering several financial years are not permitted under the CGST Act. The Court ruled that each financial year constitutes a separate tax period requiring independent assessment.
The Allahabad High Court held that dismissal of a GST appeal on limitation grounds was unsustainable where the ex parte adjudication order was not properly communicated. The matter was remitted for fresh adjudication on merits.
The High Court ruled that improper uploading of notices on the GST portal prevented the taxpayer from responding within limitation. Fresh proceedings were directed after issuing proper notice.
The Supreme Court examined whether the CCI could revisit a merger approval after allegations of incomplete disclosures regarding interconnected agreements and strategic rights. The case focused on disclosure obligations, merger review powers, and limits on regulatory action under the Competition Act.
The Supreme Court held that cutting, routing, and grooving Aluminum Composite Panels for building installation does not create a new product and therefore does not amount to manufacture under the Central Excise Act. The ruling also clarified that disputes on excisability fall within the Supreme Court’s exclusive jurisdiction.
The Supreme Court held that the Election Commission has constitutional authority under Article 324 and Section 21(3) of the RP Act to conduct a Special Intensive Revision of electoral rolls. The Court ruled that the Commission’s powers remain operative so long as they do not violate express statutory provisions.
The West Bengal AAR rejected an advance ruling application on hotel construction ITC after finding that GST enforcement proceedings on the same issue had already begun. The authority held that Section 98(2) bars admission of applications where identical questions are pending before tax authorities.
