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...
Where a statutory GST appeal remained available and the Appellate Tribunal had begun functioning, writ relief was declined because the same grounds could be urged before the appellate forum. The notified arrangement allowed appeals in specified cases up to 30.06.2026, and the impugned order fell within that window. The petitioner was therefore directed to pursue the statutory appellate remedy, with liberty to file the appeal before the Tribunal on or before the extended date.
Where a statutory GST appeal remained available and the Appellate Tribunal had begun functioning, writ relief was declined because the same grounds could be urged before the appellate forum. The notified arrangement allowed appeals in specified cases up to 30.06.2026, and the impugned order fell within that window. The petitioner was therefore directed to pursue the statutory appellate remedy, with liberty to file the appeal before the Tribunal on or before the extended date.
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