The issue was a 44-day delay in filing Form 10B by a charitable trust. The Court held the delay was due to genuine hardship and directed acceptance of the form.
The issue was whether reassessment could proceed without disposing of objections to recorded reasons. The Court held that failure to decide objections vitiates the entire reassessment.
The Court examined rejection of condonation for delayed e-filing despite acceptance of related delays. It ruled that authorities must consider genuine hardship and cannot deny relief on a purely technical ground.
The issue was whether reassessment notices issued after the permissible surviving period were valid. The Court held they were time-barred and quashed them, reinforcing strict adherence to limitation rules.
The issue was whether courts can take cognizance of company fraud offences on a private complaint. The Supreme Court held that offences linked to fraud punishment require an SFIO or authorised government complaint, reinforcing statutory safeguards.
CESTAT Chandigarh held that suspension of customs broker license is liable to be quashed since timelines to be adhered by the officers while suspending or revoking the license of the Customs Broker as prescribed under CBLR, 2018 are not followed.
The ruling clarifies that specified sum under section 269SS refers to advances linked to property transfers. Cash received as final consideration at registration cannot trigger penalty under section 271D.
The Tribunal applied common sense to accept that some jewellery belonged to visiting relatives. It granted partial deletion, stressing that complete relief requires corroborative evidence.
The tribunal rejected demand raised solely due to Form 26AS mismatch caused by employer non-deposit of TDS. The key principle is that employees cannot be penalised for failures beyond their control.
The Court held that alleged overlap between State and Central GST proceedings involves factual scrutiny, not a pure legal issue. Taxpayers must pursue statutory appeals instead of writ remedies.
