The Tribunal restored the matter after finding that the appellate authority failed to decide the assessees grounds on merits. The case was remanded for fresh adjudication with directions to consider all documents.
The Delhi High Court refused to quash the CBIC circular assigning “proper officer” functions, holding that it was issued with due authority and carries a presumption of validity.
The Supreme Court stayed a High Court ruling that barred parallel appeal and rectification proceedings under excise law. The case highlights limits on pursuing multiple remedies at the same time.
The Court quashed a GST demand where discrepancies arose from double entry in returns, granting a fresh hearing subject to a 25% pre-deposit and directing reconsideration on merits.
The High Court allowed manual filing of GSTR-3B where ITC could not be claimed due to an earlier error. The Court clarified that such filing would not automatically affect the confirmed tax demand.
The Court held that ITC could not be denied where the March 2020 return was filed before the cut-off date under Section 16(5). The ruling clarifies that Section 16(5) overrides the time limit in Section 16(4).
A GST demand was quashed as the assessee was denied an opportunity to respond due to non-service of notice. The Court allowed fresh adjudication while rejecting claims of vagueness in the notice.
The Tribunal held that capital gains must be computed using the final stamp value determined after litigation, not an earlier inflated valuation, and directed deletion of the resulting addition.
The Tribunal held that advance tax cannot be treated as delayed when the amount is debited from the taxpayer’s bank account on the due date. Interest under Section 234C was quashed as the delay in challan generation was beyond the assessee’s control.
The Tribunal held that sale of property below the distress value fixed by the bank’s own valuer is impermissible under SARFAESI. The auction and all subsequent actions were set aside.
