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...
Availability of an alternative statutory remedy did not bar writ entertainability where the challenge was confined to the legality of rejection of the statutory appeal on limitation and to computation of limitation under the CGST Act. The High Court reiterated that the doctrine of merger does not apply when a filing is rejected as time-barred without consideration on merits. It further held that time spent in bona fide rectification proceedings could be excluded on Section 14 principles, as the proceeding was pursued with due diligence and good faith, and that an appellant must be given a reasonable opportunity to explain delay before dismissal as time-barred.
Availability of an alternative statutory remedy did not bar writ entertainability where the challenge was confined to the legality of rejection of the statutory appeal on limitation and to computation of limitation under the CGST Act. The High Court reiterated that the doctrine of merger does not apply when a filing is rejected as time-barred without consideration on merits. It further held that time spent in bona fide rectification proceedings could be excluded on Section 14 principles, as the proceeding was pursued with due diligence and good faith, and that an appellant must be given a reasonable opportunity to explain delay before dismissal as time-barred.
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