The Tribunal held that addition under Section 41(1) cannot be made without proof of actual cessation of liability. It found that mere non-payment or absence of confirmation is insufficient to establish remission.
The Tribunal held that service tax applies only where a goods transport agency issues a consignment note. It ruled that transport by individual truck operators does not attract tax under GTA provisions.
The Court ruled that temporary business inactivity due to genuine medical reasons cannot justify cancellation without proper consideration. The impugned orders were declared arbitrary and set aside.
The Tribunal emphasized the distinction between procedural and substantive requirements in exemption notifications. It held that procedural lapses should not result in denial of benefits. The ruling supports a pragmatic approach to compliance.
The Court held that challenges to ITC blocking cannot be entertained at the show cause stage. It ruled that adjudication must first take place based on facts and evidence.
The ruling examines whether imported battery components qualify as parts based on their essential role. It clarifies that items solely used in batteries can be classified under parts of electric accumulators.
The issue involved taxability of management and incentive fees earned by an asset reconstruction company. The tribunal set aside the demand due to incorrect classification and invalid invocation of extended limitation.
The SC reinstated the original stay on CERA audit, holding that the High Court had no sufficient reason to alter long-standing interim relief. It directed expeditious disposal of the writ petitions while continuing protection.
The court held that issuing a single show cause notice for multiple financial years violates GST law. It ruled such “bunching” is impermissible and directed fresh year-wise notices.
A dormant company faced massive compliance costs due to years of non-filing. The case highlights that inactivity does not eliminate statutory obligations.
