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...
The High Court declined to examine the merits of the challenge to the GST show cause notice and consequential order, and directed the petitioner to pursue the appellate remedy instead. It permitted filing before the appellate authority within two weeks with a delay condonation application and statutory pre-deposit, and left open the request for lifting the bank lien, to be considered by the appellate authority in accordance with law.
The High Court declined to examine the merits of the challenge to the GST show cause notice and consequential order, and directed the petitioner to pursue the appellate remedy instead. It permitted filing before the appellate authority within two weeks with a delay condonation application and statutory pre-deposit, and left open the request for lifting the bank lien, to be considered by the appellate authority in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
