The High Court quashed assessment and penalty orders after finding notices were sent to an incorrect email address. It held that improper service denied the taxpayer a fair hearing, violating natural justice. The case underscores the necessity of valid notice for lawful proceedings.
The case addressed rejection of a GST refund application without following mandatory procedural requirements. The Court held the order unsustainable and directed fresh adjudication in accordance with Rule 92.
The case involved a refund claim filed years after the taxpayer became aware of excess payment. The Tribunal held that delay under Section 11B barred the claim, leading to dismissal.
The Tribunal held that limited religious spending within 5% does not bar 80G approval. The key takeaway is that incidental religious activity does not negate charitable status.
The case involved seizure of 1000 grams of suspected ganja at an airport. The Court granted bail considering it as intermediate quantity and noting custody duration and investigation stage.
The case concerned an appeal against rejection of an insolvency petition involving alleged unpaid operational dues. The tribunal found that most invoices belonged to a separate proprietorship and not the corporate debtor. It held that the statutory threshold under Section 4 of the IBC was not met, leading to dismissal.
The Supreme Court stayed the High Court’s conviction order and life sentence, noting ongoing legal proceedings. The ruling ensures interim protection while the matter is examined further.
The court allowed the CBI’s delayed appeal, emphasizing that serious criminal allegations should be examined on merits rather than dismissed on technical grounds. The ruling highlights a liberal approach in condoning delay to ensure justice.
The Court set aside the IGST demand on re-imported goods, holding that liability depends on whether input tax credit was availed. It directed the petitioner to furnish a certificate and allowed fresh adjudication.
The ruling requires authorities to hear and decide delay and stay petitions promptly while suspending recovery proceedings. It highlights procedural fairness in tax disputes.
