#Procedural Lapse

Bombay High Court rules that while State Land Acquisition Officers lack authority to alter Section 4 notification dates under the Land Acquisition Act, 1894, High Courts can exercise Article 226 powers to retrospectively adjust dates to prevent injustice. The Court shifted the notification date to the writ petition filing date, ensuring fair compensation calculation for affected landowners.

Karnataka High Court rules that prolonged detention for mere procedural non-compliance-such as failure to appear before the trial court-amounts to disproportionate punishment, violating bail jurisprudence under Section 439 CrPC. The judgment underscores that coercive measures must align with the gravity of the lapse, not the underlying offence.

CESTAT Chennai has ruled that revoking a customs broker’s license for mere procedural non-compliance-without evidence of fraud, intent, or revenue loss-is disproportionate and violates principles of natural justice. The decision restores the license and security deposit, setting a critical precedent for regulatory fairness in trade compliance and protecting small brokers from punitive overreach.

ITAT Delhi rules that mere delay in filing Form 10-IC does not invalidate the concessional tax rate under Section 115BAA if the assessee’s eligibility and intent are established. The ruling reinforces that procedural lapses cannot override substantive rights when compliance is otherwise demonstrable.

CESTAT Kolkata holds that 67% service tax abatement under Notification No. 1/2006-ST cannot be denied merely due to procedural lapses like non-claim in ST-3 returns. The ruling reinforces that substantive benefits under tax laws prevail over technical non-compliance, impacting construction and works contract service providers.

ITAT Delhi rules that delayed filing of Form 10CCB under Section 80IAC does not invalidate tax deductions if submitted before assessment finalisation, reinforcing the principle of substantial compliance over procedural technicalities. This precedent protects startups and eligible businesses from losing tax benefits due to minor filing delays.