The ruling confirms that a private financier does not fall under Article 12. Recovery disputes over gold loans are outside the scope of writ jurisdiction.
The High Court held that writ petitions cannot be entertained against a private finance company. Disputes arising from private loan transactions must be resolved through civil or arbitral remedies.
The Court upheld exemption from customs duty and AIDC for consignments landing by 30 June 2023 with qualifying Bills of Lading. Refunds were directed as per law.
The High Court restrained coercive GST recovery as the show cause notice spanned six years in one proceeding. The key takeaway is that consolidated SCNs under Section 74 raise serious legal doubts.
The Tribunal examined whether website development charges were genuine business expenses. It upheld the disallowance after finding the vendor to be a non-existent entity and services to be unproven.
Chennai ITAT held that an appellate order passed in the name of a deceased assessee is void in law. The matter must be re-adjudicated after substituting the legal heir.
The Tribunal ruled that setting aside a best-judgment assessment after admitting additional evidence and remand findings is unjustified. CIT(A) must decide the case conclusively instead of granting a fresh lease to the AO.
The Tribunal held that a reassessment notice issued years after the assessee’s death is a legal nullity. Such proceedings are void even if the department was not informed about the death.
Applying settled law, the Tribunal held that penalties imposed after expiry of the limitation period are void. Both loan and repayment penalties were deleted across multiple years.
Mumbai ITAT held that additions cannot be sustained merely due to Form 26AS mismatches. The Assessing Officer must verify whether income was already taxed to avoid double taxation.
