The Tribunal held that AMC services and marketing support services could not be aggregated for transfer pricing purposes. It directed separate segment-wise benchmarking based on functional differences.
The Tribunal set aside the confirmed penalty where non-filing of return was attributed to medical reasons. The case was remanded for fresh examination of reasonable cause before sustaining penalty under Section 270A.
The Tribunal set aside rejection of registration due to partial documentation and remanded the matter for fresh consideration, emphasizing natural justice.
The Tribunal remanded additions based on excess bank credits for factual reconciliation, granting another opportunity subject to costs due to repeated non-appearance.
The Court quashed a confirmed GST demand after noting that the taxpayer had not replied on merits to the show cause notice. The case was remanded with directions to deposit 10% of the disputed tax and file a detailed reply.
The Court quashed reversal of input tax credit where claims fell within the extended period under amended Section 16, holding that limitation under the earlier provision could no longer be enforced.
The Tribunal upheld rejection of appeals as time-barred, holding that time spent on an unrelated refund application could not be excluded. The ruling clarifies that section 14 of the Limitation Act applies only when the same matter is pursued with due diligence.
The Court granted interim relief against a large GST demand on minimum balance non-maintenance charges. While adjudication may proceed, enforcement of any final order has been stayed.
The tribunal held that an ex parte assessment involving large unexplained bank credits required fresh adjudication. The matter was remanded to the Assessing Officer with one final opportunity to the assessee.
The High Court set aside a GST assessment issued after the taxpayer’s death, holding that proceedings cannot be validly conducted against a deceased person. It ruled that fresh assessment must involve the legal representative, with recovery limited to the estate.
