Delhi High Court held granted bail, in fraudulent claim of ITC under GST, as bail already granted to co-accused and petitioner had no prior criminal antecedents.
CESTAT Delhi held that mere manual segregation of plastic scrap from the rest of the scrap is neither manufacturing nor producing the plastic scrap and hence no central excise duty is chargeable on removal of the same.
ITAT Rajkot held that interest under section 234A and 234B can be levied only up to the date of self-assessment tax paid and not for period beyond that date.
Bombay High Court held that refusal to renew the courier licence registration in international carriage under the Courier Imports and Exports (Clearance) Regulations 1998 without granting an opportunity to explain is unjustified.
ITAT Ahmedabad held that all necessary details and evidences to establish genuineness of the unsecured loans duly furnished by the assessee, accordingly, addition towards the same unsustainable.
ITAT Rajkot held that penalty under section 271F of the Income Tax Act not leviable as post search there was delay in providing seized documents. Further, Checking, cross checking and reconciliation of datas was a very lengthy process is also a reasonable cause for non-furnishing of income tax return.
Delhi High Court held that in terms of rule 24 of the ITAT Rules, when the Tribunal has ex-parte disposed of the appeal on merits and thereafter the appellant appears, the Tribunal shall set aside the ex-parte order and restore the appeal if sufficient cause is shown.
CESTAT Delhi held that to maintain judicial discipline, the Assistant Commissioner had necessarily to implement the decision of the Tribunal. Denial of refund pursuant thereto is unjustifiable.
NCLAT Delhi held that striking off of the companies name due to default in submitting of a statutory record because of some internal disputes among the shareholders and management is unsustainable in law.
Madras High Court held that rectification petition filed after 5 years under Section 84(1) of the Tamil Nadu Value Added Tax Act, 2006 from the date of assessment order is unwarranted in law.
