Delhi HC rules FIRCs need not match exports transaction-wise for ITC claims. Total foreign remittance suffices; case remitted for fresh adjudication.
CESTAT Kolkata, affirmed absolute confiscation of 22,120 kgs of foreign-origin black pepper smuggled without legal import documents and routes
The Customs Department was directed by CESTAT to pay interest on a pre-deposit, overturning a decision that denied it because the deposit was against a penalty. The ruling affirmed that Section mandates interest on the refunded amount after the appeal is decided.
Court emphasized that authorities must follow statutory procedure and provide a hearing before passing GST orders affecting taxpayers’ rights, remitting the case for fresh consideration.
ITAT Ahmedabad set aside ex-parte orders denying Gopinathji Jyotipith Foundation’s 12AB and 80G registration, ruling the denial without a proper hearing violated natural justice.
ITAT Ahmedabad dismisses Income Tax Dept’s appeal, ruling that only the 0.7% margin earned on E-top-up sales routed to Vodafone is taxable income under Section 69A.
The Delhi High Court set aside a GST refund appeal order after finding a system error generated a personal hearing notice post-decision, violating natural justice.
ITAT Ahmedabad sets aside GST assessment denial, remanding case for fresh hearing. Court holds non-compliance was due to severe family illness, violating natural justice.
The Delhi High Court disposed of a petition challenging a Rs. 1.51 crore GST demand, ruling that the petitioner must utilize the statutory appeal process under Section 107 of the CGST Act.
Delhi HC quashes ₹2.25 crore GST demand, citing a natural justice violation after the Adjudicating Authority denied an adjournment request and passed an ex-parte order.
