Reassessment under s.148A held valid; s.69 additions totaling Rs.7,00,000 deleted after acceptable contemporaneous explanations for property investmen...
Adjudication set aside; Rule 9 valuation based on internet engineer report quashed for Rule 3(4) non-compliance; Section 138B cross-examination requir...
The HC held that principles of natural justice and valid service via the common GST portal were contested, but statutory time limits for condonation of delay are inflexible and appeal authorities cannot remit matters to the adjudicating authority; they may decide only on merits once delay is condoned. The court set aside the impugned order subject to the anonymized petitioner depositing Rs. 1,00,000/- lacs within one month; upon such deposit the impugned order shall stand suspended and the petitioner must file its reply within two weeks. The writ petition was disposed of accordingly, with the court reiterating that an appeal rejected as time-barred may reflect only refusal of condonation.
The HC held that principles of natural justice and valid service via the common GST portal were contested, but statutory time limits for condonation of delay are inflexible and appeal authorities cannot remit matters to the adjudicating authority; they may decide only on merits once delay is condoned. The court set aside the impugned order subject to the anonymized petitioner depositing Rs. 1,00,000/- lacs within one month; upon such deposit the impugned order shall stand suspended and the petitioner must file its reply within two weeks. The writ petition was disposed of accordingly, with the court reiterating that an appeal rejected as time-barred may reflect only refusal of condonation.
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