Unexplained money addition based on uncorroborated material - High Court interference with Tribunal's factual findings Sustainability of the unexplained-money addition for alleged cash loans and interest based on seized and impounded material and the assessee's retracted survey statement - HELD THAT: - Though the technical rules of the Evidence Act do not govern income-tax proceedings, the taxing authorities remain guided by its general evidentiary principles and natural justice and c... ... ...

Assessment order passed u/s 147 r.w.s. 144B - AO jurisdiction to proceed further and make assessment since notice u/s 143(2) - HELD THAT:- We are not inclined to interfere with the impugned order passed by the High Court [2025 (5) TMI 833 - CALCUTTA HIGH COURT] Accordingly, Special Leave Petition is dismissed.... ... ...

Validity of proceedings u/s 153A based upon an approval u/s 153D which was vitiated by total non-application of mind - HELD THAT:- We are not inclined to interfere with the impugned order passed by the High Court [2025 (11) TMI 1911 - BOMBAY HIGH COURT] Accordingly, the Special Leave Petition stands dismissed.... ... ...

Jurisdiction of issuing notice u/s 143 (2) - omission on the part of the DCIT in not issuing notice u/s 143 (2) to the assessee - Whether the assessee can challenge the authority of the ITO, who had issued the notice u/s 143 (2) and the authority of the DCIT for issuing the assessment order u/s 143 (3) in view of the limitations prescribed u/ss 292B and 292BB of the I.T. Act? - HELD THAT:- Since a remand to the Income Tax Appellate Tribunal, Gauhati [ITAT] has been ordered, we are not inclined t... ... ...

Assessment proceedings as barred by limitation in view of Section 153(3) r/w Section 153(4) - Limitation for fresh assessment after remand - Deemed acceptance of return on failure to complete assessment within limitation HELD THAT: - We are not inclined to interfere with the impugned judgment and order of the High Court [2026 (4) TMI 273 - BOMBAY HIGH COURT] hence, the special leave petition stands dismissed. Pending application(s), if any, shall stand disposed of.... ... ...

Pre-deposit for appeal against recovery of erroneous refund - Final acknowledgement as date of filing of appeal Compliance with the mandatory pre-deposit requirement where the deposit was made after provisional acknowledgement of the appeal but before issuance of final acknowledgement - HELD THAT: - Under the Explanation to Rule 110(4) of the CGST Rules, an appeal is filed in law only upon issuance of the final acknowledgement. Since the appellant made the required pre-deposit within the time... ... ...

Additional evidence in appeal - Additional grounds of appeal - Documents relied upon in show cause notice Admission of documents and amendment of grounds in the departmental appeal based on material already relied upon in the show cause notice - HELD THAT: - The documents proposed to be placed on record were not new evidence, having already been relied upon in the show cause notice. The proposed additional ground did not introduce a new case but only pointed to the corroborative effect of mat... ... ...

Statutory limitation for condonation of delay in GST appeals - Effect of departmental implementation of appellate orders Statutory limitation for condonation of delay in GST appeals - Jurisdiction of statutory appellate authority - Jurisdiction of the First Appellate Authority to condone delay in GST appeals filed beyond the statutory outer limit - HELD THAT: - The power of a statutory appellate authority is confined to the limitation prescribed by the enactment. Directions issued by a High C... ... ...

Statutory limitation on condonation of delay in GST appeals - Maintainability of departmental appeal after restoration of cancelled registration Statutory limitation on condonation of delay in GST appeals - Limits of statutory appellate jurisdiction - Condonation by the First Appellate Authority of appeals against cancellation of GST registration filed beyond the outer limit prescribed under Section 107(4) of the Act - HELD THAT: - A constitutional court exercising extraordinary jurisdiction ... ... ...

Penalty u/s 129 for return transit of duty-paid imported goods without e-way bill - Mens rea in transit-documentation defaults Detention penalty for return transit of duty-paid imported electronic goods to the bonded warehouse without a fresh e-way bill after an aborted delivery - HELD THAT: - The return movement was supported by import and customs-clearance documents, and physical verification disclosed no discrepancy in the goods or quantity. The Court held that the return to the bonded war... ... ...

Retrospective operation of judicial declarations - Refund of IGST paid on ocean freight under an unconstitutional reverse-charge levy - Utilisation of input tax credit and unjust enrichment - Commissioner-authorised grounds of departmental appeal Commissioner-authorised grounds of departmental appeal - Utilisation of IGST credit and unjust enrichment - Maintainability of the Department's objection to refund of ocean-freight IGST on the ground that the corresponding IGST credit had been ut... ... ...

Rejection of GST appeal for non-appearance without merits adjudication - Input tax credit mismatch between GSTR-3B and GSTR-2A/GSTR-2B - CA/CMA certificate for verification of input tax credit in pending proceedings Sufficient cause for non-appearance in GST appeal - Reasoned adjudication of input tax credit dispute - Validity of rejection of the GST appeal for non-appearance without examination of the disputed input tax credit claim - HELD THAT: - The Tribunal held that, in the circumstances... ... ...

GST on assignment of leasehold rights in industrial plots - Binding precedent of jurisdictional High Court - Leviability of GST on assignment, for consideration, of leasehold rights in plots allotted by GIDC to third-party assignees HELD THAT: - The jurisdictional High Court Aerocom Cushions Private Limited [2026 (1) TMI 701 - BOMBAY HIGH COURT] had held that assignment and transfer of leasehold rights in such land constitutes transfer of benefits arising from immovable property and is not su... ... ...

Opportunity of hearing in GST appeals - Condonation of delay in GST appeals - Authority of company officer to institute GST appeal - Admitted amount and statutory pre-deposit in interest-only appeals - Interest on delayed payment of differential GST - Cum-tax valuation under Rule 35 - Interest on delayed GSTR-3B tax payments Statutory right to hearing in GST appeal - Audi alteram partem - Dismissal of a GST first appeal on objections concerning limitation, authority of the signatory and pre-d... ... ...

Principles of natural justice - Input tax credit mismatch-disclosure of particulars - Disallowance of input tax credit on account of mismatch without complete mismatch particulars in the show-cause notice and without sufficient opportunity of personal hearing HELD THAT: - The mismatch details necessary for the appellant to explain its case were not fully furnished in the show-cause notice, and the mismatch chart placed before the Tribunal had not been before the adjudicating authority. Suffic... ... ...

Premature writ petition against GST summons - Challenge to GST summons seeking information and documents Maintainability of a writ petition challenging repeated GST summons and alleging coercive recovery and threat of arrest - HELD THAT: - The impugned summons only sought information and documents, to which the petitioner had submitted a representation with copies of the relevant documents. There was no evidence that the Department had coerced any deposit or threatened arrest; consequently, n... ... ...

Assignment and transfer for consideration of leasehold rights in industrial plots allotted by GIDC constitute transfer of benefits arising from immovable property and are not subject to GST. The jurisdictional High Court's ruling on that characterisation remained binding on the Tribunal absent a stay or recall. The department's stated intention to seek review did not diminish the ruling's binding effect. Accordingly, GST was not leviable on the assignments, and the departmental appeals were dismissed.

Under the Explanation to Rule 110(4) of the CGST Rules, an appeal is filed only upon issuance of the final acknowledgement. A mandatory pre-deposit made after provisional acknowledgement, but within the time allowed to rectify a defect and before final acknowledgement, satisfies the pre-deposit requirement under Section 112(8). The timing objection is therefore treated as cured, enabling registration and admission of the appeal for consideration on merits.

Judicial review of the quantum of a FERA penalty permits interference on proportionality grounds only where the sanction is grossly excessive, unduly harsh, or so disproportionate that it shocks the court's conscience. A Tribunal cannot reduce a penalty without demonstrating and giving reasons that this high threshold is met; its reduction was therefore unsustainable. FERA penalty adjudication follows proof of breach of a statutory civil obligation, without requiring mens rea. Absence of criminal intent or monetary gain does not legally justify a reduced penalty. The appellate outcome restored the penalty imposed by the Adjudicating Authority after setting aside the Tribunal's reduction.

Separate offshore-supply, domestic-supply and domestic-service contracts in a transmission project need not be treated as artificial splitting merely because project safeguards, acceptance testing and performance obligations apply. Where goods are supplied on CIF terms and title passes outside India, offshore-supply receipts are not taxable in India. An Indian associate conducting an independent business does not create a fixed-place or dependent-agent permanent establishment without legal, economic or other dependence. The presumptive computation provision for turnkey power projects does not extend to receipts from mere offshore supply under a separate contract.