The Court held that adjusting refunds beyond 20% of a disputed penalty during a pending appeal violates CBDT instructions and ordered refund of the excess amount.
The court held that restricting an F-card holder to a single customs jurisdiction lacked legal authority and set aside the objection, while requiring compliance with other listed deficiencies.
The case addressed addition of a large gift treated as unexplained cash credit. The Tribunal remanded the matter after admitting additional evidence showing the donor’s identity, relationship, and financial capacity.
The High Court quashed a tax order after finding that the show cause notice was not validly served through the GST portal. The ruling underscores that lack of effective service vitiates adjudication.
The Tribunal set aside an appellate order confirming a ₹1.38 crore addition after finding that it lacked merit-based reasoning. The case was remanded for fresh adjudication with a speaking order.
The High Court examined whether proceedings under Section 138 NI Act could be quashed on the plea that cheques were issued as security. It held that such a defence involves disputed facts and must be tested at trial.
The High Court declined to waive the mandatory pre-deposit requirement for entertaining a VAT appeal. It held that financial hardship was not established and statutory conditions under the HVAT Act must be complied with.
The issue was whether commissions from foreign universities attract GST as intermediary services. The court held that principal-to-principal consultancy services qualify as export, entitling refund.
The SC rejected the State’s challenge citing an unexplained 676-day delay and found no reason to interfere with the High Court’s refund order. The High Court’s direction to process the original refund claim remained effective.
The High Court held that contradictory portal communications and missing rejection orders cannot defeat a refund claim. The original refund application was ordered to be honoured with interest.
