The High Court held that a penalty exceeding the amount proposed in the show cause notice violated statutory limits, setting aside the penalty order and remitting the matter for fresh consideration.
The Tribunal held that penalty under section 270A could not stand because the JPACK ledger titled “SABARI” was not proven to belong to the assessee. The ruling emphasises lack of corroborative evidence and inconsistencies in the seized material.
The Tribunal held that full TDS credit must be granted since all income relating to the TDS deductions had already been taxed. Proportionate credit under Section 199 was found unjustified.
The Court held that the approval granted for multiple search assessments was issued in a consolidated, mechanical form without case-specific consideration. It noted that Section 153D requires meaningful application of mind, which was absent in the approval examined by the Tribunal. The appeals were dismissed as no substantial question of law arose.
Allahabad HC directs authorities to issue Form GST MOV-09 after payment under protest. Non-issuance deprived the petitioner of the right to appeal, making the action unlawful.
The Tribunal held that once TNMM is accepted for a set of linked transactions, the TPO cannot separately benchmark Management Fees or treat their ALP as Nil. The adjustment was deleted as the fees were already included in the cost base used for arm’s length analysis.
The court held that a two-day delay caused by an online portal glitch could not justify rejection under a VAT Amnesty Scheme. The delay was condoned, and the rejection order was quashed.
The court quashed a GST cancellation caused by a bona fide mistake, directing reinstatement of the taxpayer’s registration and ensuring continuity of business without State prejudice.
Chhattisgarh HC directs Adjudicating Authority to hear objections on imported goods detained due to alleged BIS certification and labeling defects.
High Court dismissed writ petition, confirming that reassessment under Section 147 is valid when no incriminating material is found, and Section 153C is inapplicable.
