The High Court set aside a GST demand after finding that the assessment order was passed without giving a fresh hearing. The ruling reiterates that orders under Section 73 must comply with principles of natural justice.
ITAT Indore held that delay of 560 days in filing of an appeal before CIT(A) rightly not condoned as assessee has failed to give satisfactory and bonafide explanation. Accordingly, delay not condoned as no sufficient cause shown.
The Tribunal held that a penalty under the Customs Act cannot be sustained when it is based on assumptions, unsupported statements, and denial of cross-examination.
Kerala High Court held that only tax component shown in demand notice is required to be paid to file an appeal under Municipal Act. Penal interest and other charges cannot be insisted upon at appeal stage.
The authority clarified that Saturdays, Sundays, and holidays between two EPF-covered employments cannot be treated as a break in service, ensuring EDLI benefits are not wrongly denied.
The High Court set aside a GST demand passed after the assessee failed to attend a hearing and remitted the matter for fresh adjudication, subject to a 10% pre-deposit. The ruling balances procedural fairness with revenue protection.
High Court held that dismissal of a GST appeal solely because mandatory pre-deposit was made through ITC was erroneous. Appellate authority was directed to hear appeal on merits after treating ITC deposit as valid.
The court held that provisional attachment of bank accounts under GST cannot continue beyond one year, setting aside attachments that exceeded the statutory time limit under Section 83(2) of the CGST Act.
The MCA increases small company limits to ₹10 crore paid-up capital and ₹100 crore turnover, enabling more startups and MSMEs to access simplified compliance and governance benefits.
CESTAT Mumbai set aside orders denying CENVAT Credit on rent-a-cab and insurance services, directing the original authority to provide detailed reasons and grant personal hearing.
