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...
A Joint Commissioner who had issued the show-cause notice before a later circular could validly pass the Order-in-Original imposing penalty for fraudulent availment and passing of ITC, since the proceedings had been initiated under Section 74 and the same officer had jurisdiction on the date of adjudication. The Court held that Section 160 of the CGST Act cured mere procedural defects or omissions where the proceedings were otherwise in substance in conformity with the Act. It also noted that the petitioner had not effectively contested jurisdiction at the notice stage or participated in the proceedings, so the objection was untenable. The writ challenge failed, with liberty to pursue the statutory appeal.
A Joint Commissioner who had issued the show-cause notice before a later circular could validly pass the Order-in-Original imposing penalty for fraudulent availment and passing of ITC, since the proceedings had been initiated under Section 74 and the same officer had jurisdiction on the date of adjudication. The Court held that Section 160 of the CGST Act cured mere procedural defects or omissions where the proceedings were otherwise in substance in conformity with the Act. It also noted that the petitioner had not effectively contested jurisdiction at the notice stage or participated in the proceedings, so the objection was untenable. The writ challenge failed, with liberty to pursue the statutory appeal.
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