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...
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Refund under GST can be withheld only when the statutory conditions for invoking Section 54(11) are actually satisfied, including a pending proceeding or appeal; the mere possibility that the State may file an appeal is insufficient. The High Court held that the authority could not refuse to process a refund arising from an appellate order simply because the appeal period had not expired, as that showed no conscious application of mind and no valid basis under Rule 92(2). The refusal was set aside and the refund claim remitted for fresh consideration after hearing the taxpayer and passing a reasoned order.
Refund under GST can be withheld only when the statutory conditions for invoking Section 54(11) are actually satisfied, including a pending proceeding or appeal; the mere possibility that the State may file an appeal is insufficient. The High Court held that the authority could not refuse to process a refund arising from an appellate order simply because the appeal period had not expired, as that showed no conscious application of mind and no valid basis under Rule 92(2). The refusal was set aside and the refund claim remitted for fresh consideration after hearing the taxpayer and passing a reasoned order.
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