Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial a...
Non-participating bidders cannot disturb concluded liquidation sales on speculative prejudice, while costs for such challenges must remain proportiona...
Doctrine of merger did not apply where a statutory appeal against GST registration cancellation was summarily dismissed as time-barred; the original cancellation order therefore remained open to challenge under Articles 226 and 227. HC held that dismissal on limitation did not bar writ relief. On the registrant's bona fide explanation for failing to answer the show-cause notice, HC adopted a justice-oriented approach, quashed the cancellation, and directed restoration conditional on timely filing of returns and payment of outstanding tax, interest and penalty. Relief was confined to the peculiar facts and declared non-precedential.
Doctrine of merger did not apply where a statutory appeal against GST registration cancellation was summarily dismissed as time-barred; the original cancellation order therefore remained open to challenge under Articles 226 and 227. HC held that dismissal on limitation did not bar writ relief. On the registrant's bona fide explanation for failing to answer the show-cause notice, HC adopted a justice-oriented approach, quashed the cancellation, and directed restoration conditional on timely filing of returns and payment of outstanding tax, interest and penalty. Relief was confined to the peculiar facts and declared non-precedential.
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