The court held that jurisdiction existed when the order was passed post-circular. It upheld penalties for fraudulent ITC and fake invoices, rejecting the jurisdiction challenge.
The Court quashed the order passed without response, allowing reconsideration after deposit and hearing. It emphasized the need for fair opportunity before adjudication.
The Court held that refund rejection on limitation grounds was invalid as authorities failed to consider the Supreme Court’s COVID-related exclusion period. It directed fresh adjudication with hearing.
The Tribunal held that dismissal of appeal without clearly pointing out deficiencies and allowing correction violates natural justice. It restored the matter for fresh adjudication on merits.
The board directed offices to function on Mahavir Jayanti. The move ensures completion of financial year-end work without disruption.
The Court held that search action under tax law requires concrete material and cannot be based on assumptions. Lack of valid “reason to believe” made the search illegal.
FSSAI has issued detailed guidelines dividing responsibilities between buyer and seller apps in the ONDC model. The order ensures accountability, food safety, and regulatory compliance in decentralized e-commerce transactions.
The ITAT held that reassessment cannot run parallel to ongoing scrutiny proceedings. Such action was declared without jurisdiction and the assessment was quashed.
BIS certification ensures product safety and quality under the BIS Act, 2016. Businesses must follow strict procedures and compliance requirements to obtain and retain certification.
The Tribunal held that entire purchases cannot be disallowed when corresponding sales are accepted. It upheld restriction of addition to profit element, preventing unrealistic income computation.
