Rajasthan High Court held that failure to file GST returns in one state makes the taxpayer a defaulter and can justify denial of GST registration in another state.
The Madras High Court examined repeated provisional attachment orders issued under Section 281B without detailed reasoning. The Court directed reconsideration of the attachment to enable the assessee to access working capital facilities.
The Kerala High Court held that issuing a single GST notice covering multiple assessment years is unsustainable as different limitation periods apply for each year, potentially prejudicing taxpayers.
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.
Considering the seriousness of the allegations and the prima facie material indicating the applicant’s involvement in the conspiracy to demand illegal gratification, the Court found no ground to grant bail and there were no substantial change in circumstances had been shown.
The Tribunal held that capital gains from property transferred to a spouse without consideration must be taxed in the hands of the transferor under Section 64(1)(iv). Assessing it again in the transferee spouse’s hands was invalid.
The Tribunal held that reopening an assessment after four years is invalid when the assessee has fully disclosed all material facts during the original scrutiny. The reassessment was quashed for lack of new material evidence.
The issue was whether the entire bank deposits could be treated as unexplained income under Section 69. The tribunal held that deposits linked to business activity cannot be fully taxed and directed estimation of profit at 8%.
The court held that transfer pricing adjustments cannot automatically be treated as misreporting of income. Without evidence of deliberate concealment, penalty under Section 270A cannot be imposed.
The case addressed whether tax authorities can issue notices for multiple years based on one satisfaction note. The tribunal ruled that each assessment year requires an independent satisfaction linking seized material.
