Digi - Legal Insights

Action of Respondent No.2 in issuing consolidated show cause notices for multiple assessment years is without jurisdiction and since it is a judicial overreach hence, set aside.

2024 Amendment Rules do not include savings clause for pending proceedings following the omission of certain Rules under CGST Act hence, all pending proceedings related to omitted Rules, including show cause notices, will lapse.

Employees’ contribution to funds, if paid before due date of filing of return of income, would be allowed as a deduction.

Input Tax Credit - Inter-State transfer of CGST and IGST credit on merger cannot be denied on technical grounds - GSTN portal limitations cannot override statutory entitlement - Authorities directed to process transfer - Petition allowed.

Municipal taxation - Reassessment of house tax under the Goa Municipalities Act, 1968, without following statutory procedure and without granting fair hearing, is invalid; matter requires reconsideration.

Income Tax - Time-barred reassessment - Notice under Section 148 and consequent order invalid when issued beyond limitation prescribed under Section 149; timelines are mandatory and cannot be diluted by procedural interpretation of Section 148A.

Income Tax-Time-barred reassessment-Notice under Section 148 and consequent order invalid when issued beyond limitation prescribed under Section 149; timelines are mandatory and cannot be diluted by procedural interpretation of Section 148A.

Income Tax - Time-barred reassessment - Notice under Section 148 and consequent order invalid when issued beyond limitation prescribed under Section 149; timelines are mandatory and cannot be diluted by procedural interpretation of Section 148A.