The case involved conflicting reasons between the show-cause notice and final order, with no proper consideration of the reply. The court held such inconsistency invalid and restored the registration.
The Court held that a Section 148 notice issued beyond the statutory six-year limitation period is invalid. It ruled that expired limitation cannot be revived through later amendments, rendering the reassessment void.
The issue involved whether concessional customs duty applies to inputs scrapped during manufacturing. The ruling held that absence of explicit provision under applicable rules prevents extension of benefit, reinforcing strict interpretation of exemption notifications.
The court held that reassessment notices for A.Y. 2015–16 issued after 1 April 2021 are invalid based on the Revenue’s concession before the Supreme Court. All consequential proceedings were set aside.
The tribunal held that mere suspicion or possibility of fraud without supporting evidence cannot justify action under Section 66 of the IBC. The ruling underscores the need for concrete proof in alleging fraudulent conduct.
The Commission dismissed allegations of anti-competitive conduct as no evidence under Sections 3 or 4 was established. It held that regulatory violations fall outside competition law and must be addressed under other statutes.
The tribunal ruled that a claim submitted four days before the CoC meeting was ineligible for consideration. It confirmed that the RP acted correctly in rejecting claims filed beyond the permissible window.
The Authority held that nominal deductions from employee salaries for canteen services constitute consideration under GST law. As a result, such recoveries are taxable as supply.
The ruling holds that salary deductions for canteen and transport facilities constitute taxable supply due to consideration. It clarifies that even subsidized recoveries attract GST.
The ruling held that printing of books using content supplied by customers constitutes a service under GST. Such transactions are taxable at 18%, clarifying the importance of content ownership in classification.
