The case addressed whether a custodian could be held liable for duty when container contents differed from declared goods. The Tribunal held that without proof of tampered or broken seals, liability under section 45 cannot be imposed.
Calcutta High Court rejects Revenue appeal, ruling CBIC’s ₹1 crore threshold applies where no penalty survives. It upholds that a Customs Broker cannot be penalised without proof of mens rea, affirming Tribunal’s finding of a mere conduit role.
The case involved denial of exemption on petroleum-based turnover due to missing evidence. The Court held that the matter should be reconsidered after giving the assessee an opportunity to submit supporting documents.
The case involved issuance of notice only through the portal after cancellation of registration. The Court held that absence of physical service violated natural justice and invalidated the order.
The case questions validity of time-extension notifications allegedly issued without GST Council approval. The Court found arguable issues and granted interim protection against enforcement.
The case addressed ambiguity in penalty proceedings where the specific charge was not identified. The Court upheld deletion of penalty due to lack of clarity in the notice.
The case involved an ambiguous penalty notice that did not clarify whether the charge was concealment or inaccurate particulars. The Tribunal held that such vagueness invalidates the entire penalty proceedings.
The issue involved delay in processing an NOC application due to alleged disputes over development rights. The Court held that without any injunction, authorities cannot indefinitely withhold approval.
The AAAR held that GST paid on lease rentals for land used to construct a factory is not eligible for ITC. It ruled that Section 17(5)(d) clearly blocks such credit irrespective of timing or usage stage.
The Tribunal held that disallowance of gratuity without examining supporting evidence requires reconsideration. The case was remanded to the AO for fresh adjudication based on newly submitted documents.
