Court held that Wheat Gluten falls under same classification as Wheat Flour for DFIA purposes. It quashed customs orders denying exemption, noting authorities must follow binding CESTAT rulings.
The Tribunal held that complimentary room stays and discounts provided by a hotel lessee to the lessor formed part of the consideration for renting services. The non-monetary benefits were held taxable under Section 67.
The Tribunal held that TDS credit cannot be denied when Form 16 confirms deduction and deposit of tax. The AO was directed to grant full credit after verification.
The Court held that a reassessment notice issued to an entity that had ceased to exist after conversion into an LLP was invalid. The ruling confirms that tax proceedings cannot continue against non-existent entities.
The Tribunal held that the prohibition order no longer had effect because the broker’s Mumbai registration expired, rendering the appeal infructuous. With no surviving cause of action, the order required no interference.
Supreme Court ruled that CoC and RP can surrender financially burdensome assets voluntarily, clarifying moratorium under section 14(1)(d) is a protective shield, not a retention mandate.
Taxpayers must furnish bank account details within 30 days of registration or before filing GSTR-1/IFF. Non-compliance may lead to GST registration suspension.
Taxpayers who discharge missed GST liabilities through DRC-03 using ITC for supplies already reported in GSTR-1 are not liable for interest under Section 50(1).
The SC invalidated 50-year age and 25-year practice requirements for advocates and CAs, reaffirming merit-based eligibility and protecting tribunal efficiency.
Raipur ITAT remanded the section 68 addition of ₹14.3 lakh, observing that NFAC/CIT(A) failed to examine confirmations, ITRs, or facts. The order lacked independent reasoning and was set aside for fresh adjudication.
