Reopening Assessments invalid where satisfaction and jurisdictional approval are absent for third party seized material, leading to quashing of assess...
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Exclusion of limitation period: pandemic suspension plus debtor acknowledgement can extend limitation, requiring fresh factfinding on guarantee invoca...
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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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