The Court held that issuing an order before the reply deadline violates natural justice. Even if penalty is paid, authorities must consider objections and pass a reasoned order.
The Court ruled that authorities cannot deny ITC by disregarding binding CBIC circulars. It held that cross-charging of ITC is legally permissible alongside ISD.
The Court examined whether repeated summons to a director amounted to misuse of power. It held that while authorities can summon individuals, such power must not be exercised arbitrarily or for harassment.
A representation seeks doubling the SMC threshold due to inflation and higher dispute values. The key takeaway is that increasing limits could speed up appeal disposal and reduce backlog.
The issue was whether equal punishment must apply to co-delinquents. The Court held that higher responsibility justifies stricter punishment, restoring dismissal and rejecting parity claims.
The Tribunal held the assessment invalid as no mandatory notice under Section 143(2) was issued. The key takeaway is that absence of such notice renders the entire assessment void.
The Supreme Court held that where the Competent Authority finds no basis for seizure, the foundation of the SCN collapses. It ruled that proceedings cannot continue without jurisdictional facts.
The Tribunal held that mismatch alone does not prove fraud under Section 74. The key takeaway is that penal provisions cannot be invoked without evidence of intent to evade tax.
The issue concerns whether free-of-cost supplies should be added to taxable value. The takeaway is that inclusion applies only when such supplies are part of the supplier’s contractual obligation.
The Supreme Court set aside the NCLAT order for relying on a non-existent quasi-judicial income tax order. The key takeaway is that the matter must be reconsidered afresh following settled competition law principles.
