Waiver of penalty for misreporting of income under amended section 270AA - Fresh cause of action for waiver application on receipt of penalty order - Mandatory waiver of penalty on fulfilment of section 270AA conditions Waiver of penalty for misreporting of income - Amended section 270AA - Availability of waiver of penalty for under-reporting of income resulting from misreporting after the amendment of section 270AA - HELD THAT: - The amended provision permits an application for waiver of a p... ... ...

Disposal of income-tax appeals within statutory timeline - Statutory mandate vis-a -vis administrative priority circular Expeditious disposal of pending income-tax appeals notwithstanding an administrative circular prescribing priorities for out-of-turn disposal - HELD THAT: - The Court held that, where the statutory timeline for disposal of an appeal has not been adhered to, an administrative circular prescribing priority categories cannot prevail over the statute. The pending appeals were t... ... ...

Additional depreciation for new captive and wind power-generation plant - Revisional jurisdiction under Section 263 - erroneous and prejudicial assessment order Additional depreciation for new captive and wind power-generation plant - Generation of electricity as production of an article or thing - Entitlement to additional depreciation on new plant and machinery installed in captive and wind power plants by an assessee engaged in manufacture and production - HELD THAT: - Additional depreciat... ... ...

Tax deducted at source credit mismatch - Protection of deductee against direct tax recovery - Section 205 bar on direct demand against deductee - Salary TDS credit mismatch Direct recovery of tax from an employee where salary TDS claimed was not fully reflected in Form 26AS and the rectification applications remained unexamined - HELD THAT: - Where tax has in fact been deducted from salary, the statutory responsibility to deposit it and correctly report it rests on the employer-deductor, who ... ... ...

Validity of proceedings u/s 153A based upon an approval u/s 153D which was vitiated by total non-application of mind - HELD THAT:- Special Leave Petitions were dismissed, with no interference with High court order [2025 (11) TMI 1911 - BOMBAY HIGH COURT] under Article 136 of the Constitution of India.... ... ...

Validity of order passed u/s 148A(3) and consequent notice of the same date issued u/s 148 - assessment proceedings u/s 143(3) r/w Section 263 which is subsequent to the impugned notice of reopening - transaction value is lesser than the stamp duty valuation in the sale deeds and the whole amount of transaction is shown as payable to Mr. Sandeep Agarwal - addition u/provision of section 56(2)(x) - HELD THAT:- Special Leave Petition dismissed; the Court declined to interfere with the impugned ord... ... ...

Reassessment - change of opinion on capital gains from sale of shares - HELD THAT:- No good ground to interfere with the impugned order/judgment in exercise of our jurisdiction under Article 136 of the Constitution of India. Accordingly, the special leave petition stands dismissed.... ... ...

GST exemption for educational services - Qualifications recognised by law - Long-duration diploma and certificate programmes - GST exemption for university diploma and certificate programmes Whether the fees proposed to be charged by St. Xavier's University, Kolkata from students enrolling in diploma and certificate programmes proposed to be introduced by the university under Section 6(3) of the St. Xavier's University Act, 2016 form part of educational services provided by an 'educational in... ... ...

Exemption for wheat-milling composite supply under the Public Distribution System - Composite supply of milling, fortification and packing - Valuation including non-cash consideration - Public Distribution System as an Article 243G function - GST rate on non-exempt wheat-milling job work Composite supply of milling, fortification and packing - Characterisation of the supply of milling wheat, fortifying the resultant flour and packing it for distribution under the Public Distribution System - ... ... ...

Classification of complete e-rickshaw CKD kits as electrically operated vehicles - Classification of unassembled articles under Rule 2(a) Classification of a complete e-rickshaw supplied in CKD form as a finished electrically operated vehicle under Heading 8703 or as a set of parts, and the applicable GST rate - HELD THAT: - A CKD supply is classifiable as the finished e-rickshaw where all components necessary for one complete vehicle are supplied together as a single identifiable kit, requir... ... ...

Scope of supply - transfer of entire business without consideration - Supply of services-transfer of a business undertaking - Exemption for transfer of a going concern - Deemed supply of stock and business assets on cessation Scope of supply - transfer of entire business without consideration - Transfer of the entire partnership business, with its assets, liabilities, employees and business rights, to a private limited company without consideration - HELD THAT: - The inclusive scope of supply... ... ...

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 - Distinction between constitutional and statutory appellate jurisdiction - Jurisdiction of the First Appellate Authority to condone delay in appeals against cancellation of GST registration beyond the statutorily prescribed outer limit - HELD THAT: - The extraordinary and equitable jurisdiction of a High C... ... ...

Statutory limits on appellate condonation - Maintainability of departmental appeal after implementation of appellate order Condonation of delay beyond statutory outer limit - Statutory appellate jurisdiction - Jurisdiction of the First Appellate Authority to condone delay in appeals against cancellation of GST registration beyond the outer limit prescribed under Section 107(4) of the Act - HELD THAT: - Orders of a High Court made in exercise of its extraordinary jurisdiction under Article 226... ... ...

Input tax credit - actual payment of tax by supplier - GSTR-2A mismatch and input tax credit verification - Interest on wrongly availed and utilised input tax credit - Penalty for ineligible input tax credit Input tax credit - actual payment of tax by supplier - Eligibility for input tax credit where payment of tax to the Government by the suppliers was not established - HELD THAT: - Actual payment of tax to the Government under Section 16(2)(c) is a cumulative statutory condition for input t... ... ...

Withdrawal of CENVAT credit refund claim and carry forward of transitional credit Entitlement to carry forward accumulated CENVAT credit in TRAN-1 after withdrawal of the pre-GST refund claim - HELD THAT: - A refund claim is a voluntary statutory right and may be withdrawn before its final adjudication. Upon withdrawal, the refund claim becomes non est, and the accumulated CENVAT credit may be retained and carried forward in TRAN-1. As neither the show cause notice nor the impugned order alle... ... ...

Withdrawal application in GSTAT FORM-APL5W prescribed under Rule 113A of the CGST/SGST Rules 2017 has been submitted electronically on the GSTAT e-Filing Portal - HELD THAT:- The application was dismissed as withdrawn on the Department's request, the amount involved being below the prescribed monetary limit.... ... ...

Natural justice in GST detention penalty proceedings - Demand exceeding show-cause notice - Penalty for goods transported in batches under Rule 55(5) Principles of natural justice - Personal hearing in detention penalty proceedings - Validity of the detention penalty order passed without considering objections and without granting the scheduled personal hearing - HELD THAT: - The order disclosed neither consideration of the appellant's objections nor application of mind to its explanation... ... ...

Intent to evade tax for e-way bill penalty under unamended section 129 - Opportunity of hearing in detention penalty proceedings Intent to evade tax - E-way bill omission - Penalty under the unamended section 129 for transport of traceable motorcycles without an e-way bill, despite a genuine e-invoice and return compliance - HELD THAT: - For the transaction in November 2021, the unamended section 129 was statutorily linked through section 129(6) to section 130, which required intent to evade ... ... ...

Anticipatory bail in alleged fraudulent GST input tax credit availment - Demonstrable necessity of custodial interrogation - Necessity of custodial interrogation HELD THAT: - The seriousness and cognizable, non-bailable character of the alleged economic offence, and the existence of statutory power of arrest, do not by themselves establish the necessity of arrest. The need for custodial interrogation must be specifically demonstrated with reference to the accused's individual role and coo... ... ...

Under the unamended section 129, its link through section 129(6) to section 130 made intent to evade tax necessary before imposing a detention penalty. Transport of traceable motorcycles without an e-way bill did not establish that intent where the e-invoice contained engine and chassis particulars, physical verification found no discrepancy, returns disclosed the transaction, and no finding of evasion existed. The penalty was therefore unsustainable, although lawful procedural action for the documentation lapse remained open. Section 75(4) also required a meaningful hearing; an order issued fifty-seven minutes after the show-cause notice breached natural justice. The penalty orders were set aside and the deposit was refundable with applicable interest.