The Appellate Authority held that it cannot condone delay beyond the 30-day extended period prescribed under Section 100(2) of the CGST Act. As the appeal was filed 250 days after communication of the AAR order, it was dismissed without examining merits.
The Tribunal held that once satisfaction is recorded under Section 153C, assessment for covered years must proceed strictly under that provision. Framing assessment under Section 143(3) was declared jurisdictionally invalid and quashed.
The Tribunal held that once depreciation on goodwill is allowed in the first year, it cannot be questioned in subsequent years. Revisional powers under Section 263 were found to be wrongly invoked.
The ITAT held that an assessment and appellate order passed without effective participation, allegedly due to notices sent to a wrong email address, must be set aside and remanded for fresh adjudication.
Holding that responsibility for delay required factual adjudication, the High Court refused to exercise writ jurisdiction and relegated the parties to civil or arbitral remedies.
The Court ruled that GST proceedings initiated under Section 74 for FY 2024–25 were without jurisdiction and directed treatment of the order as a Section 74A notice.
The Court held that reimbursement claims cannot be processed without required documents and ordered verification before releasing incentives. Authorities were directed to act within a fixed timeframe if documents are on record.
The High Court held that a reassessment notice issued after expiry of the six-year period under the old regime is barred by limitation. The ruling reiterates that extended timelines under the new law cannot revive time-barred cases.
The Court found no merit in interfering with the High Court’s order setting aside a belated reassessment notice. It confirmed that notices issued after the statutory limitation period are invalid.
The Court held that time consumed in pursuing a rectification application under Section 161 must be excluded while computing limitation for filing a statutory appeal. Appeals dismissed as time-barred were restored for decision on merits.
