The issue was whether income tax refunds can be appropriated for service tax dues. The High Court ruled that such adjustment violates statutory provisions and directed relief to the taxpayer. The SC dismissed the revenue’s appeal, affirming the outcome.
The case examined whether delay in filing supplementary Bills of Entry warrants penalty. The Tribunal ruled that delay caused by post-clearance discovery of excess goods is justified. The decision emphasizes discretionary waiver under Section 46(3).
The dispute concerned enforcement of long-pending tax demands without timely action. The Court held that prolonged inaction by authorities and absence of proof of service violated fairness. It quashed the notice while allowing fresh remedies.
The case examined whether online learning services constitute technical services. The SC upheld findings that the platform only facilitated access to content. The ruling confirms that facilitation alone does not trigger FTS taxation.
The case examined whether online learning services involve technical services. The Court ruled that the platform only facilitated access to content and did not provide technical services. The decision clarifies tax treatment of digital platforms.
The issue involved challenge to reassessment quashed by High Court. SC dismissed the appeal due to delay, leaving the quashing intact.
The issue involved reopening based on alleged share transfer through a loan structure. The Court held reassessment invalid as the foundational fact was incorrect.
The Tribunal held that addition of entire cash deposits without proper verification was not justified. The matter was remanded for fresh examination with an opportunity to substantiate business transactions.
The issue was whether compensation under BSNL VRS is taxable or fully exempt. The Tribunal held that the scheme effectively amounts to retrenchment, making the compensation exempt under Section 10(10B).
The issue was cancellation of GST registration for non-filing of returns. The Court held that proceedings may be dropped if pending returns are filed and dues are cleared, allowing restoration of registration.
