Sanction for reassessment - application of mind - Unexplained loan/advance - recorded transaction and lender's creditworthiness Sanction for reassessment - application of mind - Validity of approval for reopening where the approving authority recorded satisfaction on the information and material suggesting escapement of income - HELD THAT: - The approval recorded that the order under section 148A(d) had been drafted on the basis of available information and material suggesting escapement ... ... ...

Charitable trust exemption u/s 11 - partial forfeiture for breach of investment conditions - Maximum marginal rate confined to income forfeiting exemption Denial of exemption to a charitable trust upon contravention of the investment condition under section 13(1)(d) - HELD THAT: - The Court adopted the reasoning in the identical matter in M/s. KAS Foundation [2025 (12) TMI 1919 - MADRAS HIGH COURT] that the proviso to section 164(2) limits the forfeiture of exemption, and consequently taxatio... ... ...

Revision for change of opinion - cash deposits examined in assessment Validity of revision of the assessment on the issue of cash deposits where the AO had examined that issue during assessment - HELD THAT: - The Tribunal's factual finding that the Assessing Officer had considered the cash deposits in detail established that the assessment order was not erroneous and prejudicial to the interests of the Revenue on that issue. The revisional authority could not invoke revisionary jurisdicti... ... ...

'Faceless Manner' in Assessment of Income Escaping Assessment Scheme, 2022 with 'Faceless Assessment' procedure - notice issued under Section 148 by the JAO as per automated management allocation and risk strategies as per provisions of Section 151A read with Section 144B HELD THAT:- The appeal was dismissed in the light of the law laid down in Jyoti Sareen's case [2026 (9) TMI 816 - PUNJAB AND HARYANA HIGH COURT]... ... ...

Notional rental income from legally unoccupiable property - Chargeability of notional rental income from unsold flats before issuance of the occupancy certificate - HELD THAT: - Although the completion certificate had been issued, the occupancy certificate was obtained only subsequently. Until then, the property was not legally occupiable; consequently, no notional rental income could be charged under Section 23(1)(a) for that period. Case followed Sharan Hospitality (P.) Ltd. [2019 (7) TMI 306 ... ... ...

Statutory outer limit for condonation of delay in GST appeals - Infructuous departmental appeal after restoration of GST registration Statutory outer limit for condonation of delay in GST appeals - Jurisdiction of the First Appellate Authority to condone delay in appeals against cancellation of registration beyond the outer limit prescribed under the statutory appellate provision - HELD THAT: - The First Appellate Authority, being a statutory authority, could exercise only the limited power o... ... ...

Statutory limit on condonation of delay in GST appeals - Maintainability of departmental appeal after restoration of GST registration Statutory limit on condonation of delay in GST appeals - Jurisdiction of statutory appellate authority - Power of the First Appellate Authority to condone delay in appeals against cancellation of GST registration beyond the statutory outer limit - HELD THAT: - The Tribunal held that the appellate authority's power to condone delay is strictly confined by th... ... ...

Statutory appellate jurisdiction - condonation of delay beyond prescribed outer limitation - Departmental appeal - implementation of order restoring registration - effective relief Statutory appellate jurisdiction - condonation of delay beyond prescribed outer limitation - Jurisdiction of the First Appellate Authority to condone delay in appeals against cancellation of registration beyond the statutory outer limit - HELD THAT: - A statutory appellate authority is confined to the period of lim... ... ...

GST on compensation for compulsory acquisition of immovable property - Supply of goods or services Levy of GST on compensation for compulsory acquisition of land and building on the footing that the acquisition constitutes a supply of goods or services - HELD THAT: - GST is attracted on a supply of goods or services. Land and buildings attached to it are immovable property, and compulsory acquisition under the State's power of eminent domain is an expropriation, not a transaction involvin... ... ...

Electronic credit ledger blocking and statutory deemed stay under Rule 86A - Effect of appeal and pre-deposit on blocked input tax credit Effect of an appeal accompanied by statutory pre-deposit on the blocking of the electronic credit ledger in respect of input tax credit - HELD THAT: - The deemed stay consequent upon filing an appeal and making the prescribed pre-deposit stays recovery of the balance demand and precludes appropriation from either the electronic cash ledger or the blocked el... ... ...

Entitlement of regular bail - large scale evasion of Goods & Services Tax (for short, 'GST') in the State of Punjab HELD THAT:- Regular bail was granted subject to furnishing bail/surety bonds, without any expression on the merits of the case.... ... ...

Natural justice in ex parte GST adjudication - Opportunity of hearing in ex parte GST adjudication Entitlement to fresh adjudication of an ex parte GST demand where the proprietor's medical condition prevented participation in the proceedings - HELD THAT: - The medical records substantiated the petitioner's pregnancy and consequent inability to participate in the adjudication. The Court accepted this as sufficient explanation for the non-appearance and noted that the statutory appella... ... ...

Effect of omission of Rule 96(10) of the CGST Rules without a saving clause - Pending proceedings under omitted Rule 96(10) of the CGST Rules Continuation of pending refund proceedings under omitted Rule 96(10) of the CGST Rules in the absence of a saving or sunset clause - HELD THAT: - The Court applied the authoritative ruling that, upon omission of Rule 96(10), the absence of a saving or sunset clause precluded its continued operation in pending proceedings. The recommendation that the omi... ... ...

Non-service of show-cause notice - Ex parte GST adjudication - Validity of an ex parte GST demand where there was no material showing service of the show-cause notice and no opportunity of hearing was afforded to the taxpayer - HELD THAT: - The record did not disclose service of the show-cause notice through the GST portal, registered post or e-mail as required under the GST law. The taxpayer was therefore required to be afforded an opportunity to submit its defence, after which the authority ha... ... ...

Input Tax Credit reconciliation through statutory returns - Failure to consider material records - Reconsideration of the tax demand arising from alleged excess utilisation of Input Tax Credit without due consideration of GSTR 2A/2B, GSTR 3B and the annual return HELD THAT: - The available portal records and annual return disclosed prima facie evidence of Input Tax Credit. The demand therefore required reconsideration after affording the petitioner an opportunity to establish the available cr... ... ...

Reasonable apprehension of arrest for anticipatory bail - Custodial interrogation in anticipatory bail Anticipatory bail following summons under the CGST Act - Reasonable apprehension of arrest - Maintainability of anticipatory bail where the applicant had been summoned under the CGST Act but no arrest order had been passed - HELD THAT: - Mere issuance of summons neither establishes arrest nor, by itself, creates an accused status. However, absence of a subsisting arrest order is not an absol... ... ...

Service of GST adjudication order and statutory appeal Non-receipt of adjudication order - Opportunity to file statutory GST appeal - Entitlement to have the statutory GST appeal entertained where the adjudication order was not received and the appeal could not be filed within the prescribed time - HELD THAT: - The Court held that, since the petitioner had been unable to receive the adjudication order and consequently could not file an appeal within the prescribed period, an opportunity to pu... ... ...

Alternative statutory remedy under GST law - Writ jurisdiction where statutory GST appeal is available Maintainability of the writ petition challenging a consolidated GST show-cause notice for Financial Years 2017-18 and 2022-23 on grounds of limitation, jurisdiction and impermissible clubbing - HELD THAT: - The Court held that the objections concerning limitation, jurisdiction and the permissibility of clubbing different financial years involved disputed questions of fact and law which could... ... ...

Mechanical rejection of condonation application - Opportunity of personal hearing in GST adjudication - Reasoned disposal of condonation application Validity of the rejection of the petitioner's application for condonation of delay in filing a reply to a GST show-cause notice - HELD THAT: - The appellate authority had not dealt with the case advanced for condonation and had mechanically rejected the application without recording reasons. The show-cause process was also required to afford ... ... ...

Cancellation of GST registration - non-consideration of reply to show-cause notice Validity of cancellation of GST registration where the authority recorded that no reply had been filed despite the petitioner's reply to the show-cause notice being on record - HELD THAT: - The Court found that the cancellation proceedings, including the show-cause notice and cancellation order, had been undertaken mechanically, without proper application of mind and without considering the reply filed by t... ... ...