The Court held that attachment cannot be sustained where the property was transferred prior to issuance of the prohibitory order. Registration was directed without insisting on a tax NOC.
The Madras High Court set aside GST assessment orders issued in the name of a taxpayer who had died prior to issuance of notice. The Court held such orders are non-est in law and remanded the matter for fresh proceedings.
The Supreme Court held that telecom operators continuing after licence quashing must pay reserve price from 02.02.2012. TDSAT’s later start date interpretation was set aside.
The Supreme Court held that penalty for delayed compensation payment under the EC Act is due to employer’s personal fault. Insurers remain liable only for compensation and interest, not penalty.
The Delhi High Court held that issuance of notice within limitation is sufficient, and an inadvertent attachment of another assessee’s document is a curable defect, not a jurisdictional flaw.
The Tribunal held that payment for cement shortage during transport arose from contractual obligation and was compensatory in nature. As no statutory violation was established, deduction under Section 37(1) was allowed.
CESTAT Delhi set aside confiscation and penalty after finding no evidence that the vehicle owner knew it was used for transporting smuggled gold. The ruling clarifies that absence of knowledge defeats action under Sections 115 and 117 of the Customs Act.
The Court held that dismissal of appeal as time-barred was unsustainable as Section 107(4) permits condonation within one additional month. The matter was remitted for decision on merits.
The High Court set aside cancellation of GST registration after finding that the show-cause notices did not specify date and time for personal hearing as required under REG-17.
Maharashtra GST Dept cancels GST registrations of non-genuine taxpayers as of Feb 2025; details include GSTNs, trade names, and cancellation info.
