Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Omission of Rule 96(10) of the CGST Rules, without any saving clause, meant that pending proceedings based solely on alleged contravention of that rule could not continue. The Court applied Rayala Corporation and Kolhapur Canesugar Works to hold that Section 6 of the General Clauses Act does not preserve proceedings after omission of a rule, as distinct from repeal of a Central Act or Regulation. As the order-in-original and consequential demands rested entirely on the omitted rule, they were unsustainable and were quashed.
Omission of Rule 96(10) of the CGST Rules, without any saving clause, meant that pending proceedings based solely on alleged contravention of that rule could not continue. The Court applied Rayala Corporation and Kolhapur Canesugar Works to hold that Section 6 of the General Clauses Act does not preserve proceedings after omission of a rule, as distinct from repeal of a Central Act or Regulation. As the order-in-original and consequential demands rested entirely on the omitted rule, they were unsustainable and were quashed.
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