The tribunal examined whether an appeal could be dismissed for non-compliance without considering the assessee’s explanation. It set aside the order and remanded the matter, directing the authority to decide the appeal afresh after granting a proper hearing.
The tribunal examined whether an appeal could be dismissed as time-barred without giving the assessee an opportunity to be heard. It held that denial of hearing violated principles of natural justice and remanded the matter for fresh adjudication.
The Delhi High Court held that consolidated show cause notices covering multiple years are permissible where fraudulent availment or utilisation of input tax credit is alleged.
The Madras High Court held that issuing a single GST show cause notice covering multiple financial years is impermissible and must be issued separately for each financial year.
The Delhi High Court upheld the ITAT’s decision annulling the assessment after finding that statutory approval under Section 153D was granted without proper application of mind.
The Delhi High Court upheld the ITAT s ruling that assessment orders were invalid because the approving authority granted Section 153D approval mechanically without examining the records.
The Bombay High Court invalidated reassessment proceedings because the satisfaction note was recorded with delay and lacked a mandatory Document Identification Number.
The High Court held that provisional attachment of fixed deposits cannot be ordered without recording proper reasons and satisfaction based on tangible material. Since the orders were cryptic and lacked justification, they were set aside.
The High Court set aside GST registration cancellations because the show cause notices did not propose retrospective cancellation. Authorities must clearly notify taxpayers before taking such action.
ITAT ruled that jurisdiction to reopen assessment arises only when a valid notice is issued to a living person or legal representative. Since the notice was issued to a deceased assessee, the reassessment order was declared illegal.
