The Court held that proceedings on the GST show cause notice may continue but cannot be enforced pending the challenge to the amendment making pre-consultation discretionary.
HC refused to entertain challenge to customs penalty after finding concealment of facts and noting availability of alternate remedies. It upheld investigation’s findings on misdeclaration and imposed exemplary costs.
Delhi High Court partially upholds CESTAT ruling against a Customs House Agent involved in alleged duty drawback fraud, emphasizing proportional penalties and due diligence responsibilities.
Kerala High Court directs reconsideration of input tax credit denial, emphasizing that a cost accountant’s affidavit during personal hearing must be considered.
The Tribunal found that notices lacking classification as limited, complete, or manual scrutiny violated CBDT instructions. As a result, the assessment under section 143(3) was quashed as void ab initio.
The Court declined to interfere and directed the petitioner to file an appeal against the ITC-related demand and penalty. The ruling ensures the appeal will be heard on merits if filed within the specified time.
NCLAT ruled that reclassifying corporate debtor accounts as standard cannot affect a creditor’s right to pursue personal guarantors, overturning earlier concession.
The High Court directs the Tehsildar to take physical possession of secured assets under Section 14 of SARFAESI Act after prolonged delay, emphasizing the statutory time limits.
The High Court set aside a GST assessment order as the petitioner was not provided a personal hearing despite filing a reply. The matter is remitted for fresh adjudication in accordance with law.
The Court ruled that reassessment proceedings initiated by a non-faceless officer violate the faceless regime. Both the Section 148 notice and the assessment order were quashed, subject to the Supreme Court’s final view on related precedents.
