The Tribunal held that transport services cannot be taxed as GTA without proof of consignment notes. It ruled that, in the absence of statutory documents, the freight-related Service Tax demand was unsustainable.
The High Court set aside reassessment orders holding that non-issuance of a mandatory draft assessment order under Section 144C invalidated the proceedings. It ruled that Section 263 remand does not override statutory safeguards.
The High Court set aside dismissal of a GST appeal after finding that an extended limitation notification was overlooked. The key takeaway is that appeals filed within the notified window cannot be rejected as time-barred.
The ITAT held that equipment received free of cost for testing purposes does not constitute a taxable business benefit. It ruled that once the receipt itself is not taxable, no notional mark-up can be added.
The case examined denial of section 11 exemption at the processing stage due to late filing of Form 10B. The Tribunal ruled that such delay is a curable procedural defect and cannot justify denial of exemption.
The Tribunal held that a one-day delay in filing Form 10IE for an earlier year cannot defeat the assessee’s right to be taxed under the new regime. The assessee was directed to be taxed under Section 115BAC for AY 2023–24.
The High Court quashed a GST adjudication order after finding that no personal hearing was granted before passing an adverse decision, in violation of mandatory procedural safeguards.
DRI had jurisdiction and was empowered under Section 4 of the Customs Act, 1962 to issue show cause notices (SCN) proceedings for recovery of drawback amounts peculiarly cases involving fraudulent or erroneous grant of drawback.
The High Court refused bail in a GST case involving allegations of operating multiple non-existent firms to pass on fake ITC worth over ₹315 crore, holding that economic offences warrant a strict approach.
Professional fees and foreign branch expenses incurred by a strategic investment company were allowable under Section 37(1) in the absence of any finding that the expenditure was excessive, unreasonable
