The High Court set aside a Section 63 GST assessment passed against an unregistered contractor after authorities admitted confusion caused by identical names and incorrect reliance on WAMIS data.
The Supreme Court permitted the Revenue to approach the High Court with a clarification effective from 01.04.2021. It kept all issues open after the High Court had quashed reassessment notices for lack of faceless procedure.
The High Court set aside a Section 148 notice issued without following the mandatory faceless assessment procedure under Section 144B. It held that such action was without jurisdiction.
The Appellate Tribunal held that no further contempt proceedings were warranted over 2023 publications. It noted the delay and pendency of related civil proceedings before the High Court.
The Court held that Rule 86A does not permit blocking ITC beyond the credit available in the Electronic Credit Ledger. Creation of a negative balance was declared unsustainable.
The High Court quashed a decades-old TDS prosecution after compounding fees and interest were fully paid. It held that revival of trial violated the right to a speedy trial and constituted abuse of process.
The Court granted bail noting the offence is triable by a Magistrate, carries a maximum five-year sentence, and is based on documentary evidence. Absence of risk of tampering weighed in favour of release.
ITAT Pune held that failure to deposit the entire amount in the Capital Gains Account Scheme does not defeat Section 54F claim if full investment is made within the stipulated period. The ruling follows Karnataka High Court precedent. The addition of ₹91.45 lakh was deleted.
ITAT Mumbai held that requirement of Form no. 3CL for weighted deduction under section 35(2AB) of the Income Tax Act is effective only from AY 2016-2017. Accordingly, denial of claim for pre-amended period is not justifiable. Thus, appeal is allowed.
CAAR Mumbai held that optical sheet complex and quantum dot sheets are classifiable under CTH 8529 as LED TV parts, rejecting headings 9001 and 9002.
