The High Court upheld dismissal of a GST appeal filed six days late, holding that neither appellate authorities nor writ courts can condone delay beyond the maximum period set by law.
The appellate tribunal upheld dismissal of a belated company appeal, holding that limitation ran from the date the appellant admitted knowledge of the transfer. Time spent in a prior civil suit could not be excluded, and the appeal remained time-barred.
The High Court examined whether a personal hearing could be fixed before the last date for filing a reply to a GST show cause notice. It held that such a procedure violates the statutory scheme and remitted the matter for fresh consideration.
The Patna High Court reduced the penalty for release of a seized rental car from 50% to 30% of insured value, noting the owner was not an accused and the vehicle was leased out.
The Supreme Court upheld the centralisation of assessments under Section 127, holding that transfer for coordinated investigation following a search was justified. The ruling confirms that disclosed reasons and factual linkage are sufficient to sustain jurisdictional transfer.
The High Court held that alleged violations under FERA could not be reopened in writ jurisdiction after being conclusively decided in civil suits and appeals. The ruling reinforces finality of adjudicated issues.
The Allahabad High Court declined to interfere with GST seizure and penalty orders, holding that disputed factual issues and availability of a statutory appeal barred writ jurisdiction.
The Madras High Court held that companies could not file manual income-tax returns after e-filing became mandatory from May 14, 2007. A manual return filed for AY 2008–09 was held legally invalid.
The Tribunal ruled that the enhanced tax rate under Section 115BBE cannot be applied retrospectively for demonetisation-period transactions. As the tax effect at normal rates fell below the monetary limit, the Revenue’s appeal was dismissed.
The Madhya Pradesh High Court held that income disclosed under the VDIS does not prevent tax authorities from scrutinising returns where material shows higher undisclosed income. Immunity under the Scheme applies only to the income actually declared.
