The Court held that employees cannot be held liable for TDS non-deposit when the employer deducts it. The AO must decide representation considering CBDT circular guidance.
The Tribunal ruled that estimating higher profit without rejecting audited books or finding major defects is impermissible. The declared 7% margin was accepted as reasonable, emphasizing limits on ad-hoc profit estimation.
Authorities have clarified that compulsory service charges violate consumer law, reaffirming that tips must be voluntary and cannot be added by default to bills.
The appellate tribunal upheld joint liability where accepted bills remained unpaid and the appellants failed to rebut the bank’s evidence. The ruling confirms that unchallenged documentary claims can sustain recovery orders.
High Court held that goods and conveyance detained under GST must be released once penalty is paid, where authorities failed to initiate confiscation after statutory period. Mere delay in payment did not justify continued detention.
The Court admitted the writ challenging GST orders where proceedings were initiated beyond the prescribed period. Recovery was stayed subject to a 10% deposit, highlighting limits on delayed adjudication.
The Tribunal held that DEPB income forms part of operating export income and cannot be excluded from turnover merely on a different view. Revision under section 263 was found unjustified where the original assessment involved due application of mind.
The court found that a penalty amounting to nearly 90% of the vehicle’s insured value was excessive. It ruled that only the minimum penalty under the excise rules was justified.
The Tribunal upheld reclassification and duty recovery but ruled that section 111(o) applies only where exemption conditions are breached. Mere ineligibility to exemption due to wrong classification cannot justify confiscation or penalty.
The High Court quashed a penalty show cause notice issued under Section 122, holding that jurisdiction cannot be assumed merely on the basis of a general notification. Fresh proceedings were permitted in accordance with law.
