CESTAT Chennai’s ruling in Balmer Lawrie & Co. vs. Commissioner of GST & Central Excise: Central excise duty on metal containers returned as scrap analyzed. No penalty levied.
Delhi High Court nullifies a GST registration cancellation order issued without disclosing a specific reason, upholding principles of natural justice.
In the Sonam Rajesh Rateria vs. ITO case, ITAT orders re-adjudication due to non-consideration of the Assessee’s unsigned reply to a notice under section 147.
In the case of Net Metallics vs. Union of India, the CESTAT rules on pre-deposit requirements where the Order-in-Original (OIO) is set aside without confirming a demand.
In the case of J.R. Rice India Pvt. Ltd. vs. ACIT, ITAT Delhi removes Income Tax addition under section 68 for cash deposits during demonetization, citing no abnormal sales.
Delhi High Court’s ruling in favor of PepsiCo India: Late deposit of employee’s PF due to a national holiday is permissible. Detailed analysis of the judgment.
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