CESTAT Chennai order in Steel Authority of India Ltd. vs. Commissioner of GST & Central Excise regarding irregular CENVAT credit, interest liability, and penalty imposition.
NCLAT Chennai dismisses appeal as infructuous but raises concerns over the process followed by NCLT in passing the original order.
Kerala High Court declares GST amendments taxing club-member transactions unconstitutional, citing conflict with constitutional definition of supply and service.
ITAT allows co-operative society’s appeal for 80P(2)(a)(i) exemption, stating registration under Co-operative Societies Act prevails without RBI license.
ITAT Pune sets aside penalty on Kishor Patil under Section 270A, citing lack of clarity in notice and non-specification of misreporting conditions.
ITAT Mumbai cancels penalty on Smita Ashok Thakkar citing invalid notice under Section 271(1)(c) due to non-striking of relevant limb in penalty notice.
ITAT Mumbai cancels Section 271(1)(c) penalties on Lyka Labs Ltd for AYs 2010-11, 2011-12 & 2014-15 due to procedural defect in the penalty notices.
ITAT Pune cancels Section 270A penalty against Kasat Prakash M (HUF) due to non-specification of legal grounds in AO’s notice under the Income Tax Act.
ITAT Pune cancels penalties under Section 270A due to procedural lapses in AO’s notices, citing failure to specify relevant clauses of misreporting.
ITAT Pune removes Section 270A penalties due to defect in penalty notice lacking reference to specific misreporting clause. Appeals allowed for two assessment years.
