The Court held that uploading a show cause notice on the GST portal after cancellation of registration violates natural justice, leading to quashing of Section 73 orders.
Tribunal ruled that provisional assessments cannot be finalised after an inordinate delay and set aside duty demand raised more than five years later without justification.
The High Court rejected the argument of delayed receipt of the revised mark sheet due to absence of proof. It affirmed the dismissal of the writ petition seeking another re-evaluation.
The High Court dismissed the revenue’s appeal as the tax effect was below ₹2 crore, applying the CBDT monetary limit circular and leaving the Tribunal’s deletion of the Section 68 addition undisturbed.
Allahabad HC quashed penalties under Section 129(3) of GST Act where Part B of the e-way bill was not filled due to a technical error and no intent to evade tax was found.
The Tribunal ruled that partial disallowance of section 54F deduction, without concealment or inaccurate particulars, does not warrant penalty under section 271(1)(c).
The High Court set aside reassessment proceedings after holding that notices issued by a Jurisdictional Assessing Officer violate the faceless assessment mandate under Section 151A.
The Tribunal remanded the case after finding that reassessment and appellate orders were passed ex parte without examining key issues on transfer, valuation, and cost, directing a fresh assessment with opportunity of hearing.
The High Court held that once the Revenue accepted partial relief on bogus purchases, further reduction by the ITAT involved only estimation and raised no substantial question of law.
The tribunal ruled that ignoring a valid adjournment request vitiates ex-parte assessment and appellate orders. The is that fair opportunity is mandatory before deciding tax disputes.
