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...
Show cause notices issued under Section 74 of the CGST Act were prima facie found vulnerable where the underlying development agreements predated GST and the developer's obligations to hand over flats free of cost had already crystallised. The Court also noted the audit report and the taxpayer's settlement communication, and observed that the commissioner's approach appeared inconsistent with those materials. It therefore recorded a prima facie view that the notices may have been issued without jurisdiction and stayed further proceedings pending final disposal of the writ petition.
Show cause notices issued under Section 74 of the CGST Act were prima facie found vulnerable where the underlying development agreements predated GST and the developer's obligations to hand over flats free of cost had already crystallised. The Court also noted the audit report and the taxpayer's settlement communication, and observed that the commissioner's approach appeared inconsistent with those materials. It therefore recorded a prima facie view that the notices may have been issued without jurisdiction and stayed further proceedings pending final disposal of the writ petition.
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