The court held that bank account attachment under GST cannot continue beyond one year without renewal. Failure to issue a fresh order rendered the attachment illegal.
Where capital subsidy was not received in the relevant year and no addition followed, reopening lacked basis. Mechanical reliance on audit objections was held unlawful.
The issue was whether a seized loose paper alone can justify an on-money addition under section 69. ITAT held that without independent corroboration, such addition cannot be sustained.
The Tribunal examined whether a single, consolidated satisfaction note for multiple assessment years meets the requirement of Section 153C. It held that such consolidated recording vitiates jurisdiction, rendering the search assessments void.
The Tribunal upheld additions in search assessments where seized material and settled precedent supported the Revenue’s case. The ruling clarifies that group-level incriminating evidence can justify section 153A additions.
The issue was whether a penalty can survive when the show cause notice fails to specify the exact charge. ITAT held that a vague notice violates law, making the entire penalty unsustainable.
The High Court held that refund claims cannot be rejected based on a time limit prescribed only in rules. The ruling restores refunds where the parent statute provides no limitation.
The High Court set aside confiscation after finding the vehicle was stolen and the owner had no role in the offence. The ruling reiterates that innocent owners cannot be penalised for misuse of stolen vehicles.
The High Court quashed confiscation orders after finding that penalties for vehicle security and maintenance lacked statutory backing. The ruling reaffirms that authorities must act strictly within the rules.
The issue was whether six years of search assessments could stand when the first appeal was dismissed ex-parte. ITAT held that denial of meaningful hearing violates natural justice and remanded the matters for fresh adjudication.
