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...
Impugned orders concerning the discrepancy between Form GSTR-2A and GSTR-3B were governed as follows: the earlier order was held unsustainable due to duplication of proceedings resulting in double taxation and was quashed; the subsequent order was set aside for confirming assessment without affording a personal hearing and the matter was remanded for fresh consideration. The remand is conditional on the petitioner paying 25% of the disputed tax before invoking reconsideration, after which the assessing authority must permit filing of objections and afford a personal hearing. Operative effect: duplication corrected and procedural defect remedied by conditional remand.
Impugned orders concerning the discrepancy between Form GSTR-2A and GSTR-3B were governed as follows: the earlier order was held unsustainable due to duplication of proceedings resulting in double taxation and was quashed; the subsequent order was set aside for confirming assessment without affording a personal hearing and the matter was remanded for fresh consideration. The remand is conditional on the petitioner paying 25% of the disputed tax before invoking reconsideration, after which the assessing authority must permit filing of objections and afford a personal hearing. Operative effect: duplication corrected and procedural defect remedied by conditional remand.
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