The High Court held that reopening an assessment merely because the tax officer formed a different view on the same material is not permissible, and the Supreme Court declined to interfere.
The Tribunal ruled that port dues collected from port users had already suffered service tax. Retention of a portion of those dues could not be subjected to tax again under another category.
The Supreme Court declined to entertain the revenue’s SLP after noting that a fresh notice had already been issued following the High Court judgment. The Court allowed the revenue to raise all objections in the pending writ proceedings.
The Court found that the Assessing Officer had knowledge of the amalgamation before issuing the assessment orders. Passing orders in the name of dissolved entities was held to be without jurisdiction.
The Court held that valuation of goods cannot be examined during detention proceedings under Sections 129 or 130 of the GST Act, and such issues must be decided by the assessing authority.
CESTAT held that once Cenvat credit is reversed along with interest, it amounts to non-availment of credit, allowing the assessee to retain the benefit of the abatement notification.
The Tribunal admitted the insolvency petition after determining that the borrower failed to repay outstanding dues despite recall notice and partial payment. A moratorium under Section 14 of the IBC was declared.
The Tribunal held that customs authorities cannot discard the declared export price without valid reasons or evidence. Transaction value supported by invoices and BRC must normally be accepted.
The tribunal ruled that confiscation and penalties were not justified because the Chartered Engineer’s certificate confirmed that the imported goods matched the importer’s declaration.
The Court held that blocking of the Electronic Credit Ledger must automatically cease after one year under Rule 86A(3). Continued restriction beyond the statutory period was declared illegal.
