The issue was whether a writ petition for FIR quashing becomes infructuous after filing of a chargesheet. The Court held it does not, where broader jurisdiction under BNSS is invoked.
The Tribunal held that maintaining ticket prices by increasing base price after GST reduction violated Section 171. It directed deposit of profiteered amount while denying penalty due to non-retrospective applicability.
The Commission found no proof that tender conditions excluded competitors or favoured select players. It held that procurement terms alone do not violate competition law.
The Tribunal held that dismissal of appeal as time-barred was improper without proof of order delivery. The matter was remanded for verification of communication date.
The issue was attachment of a taxpayer’s bank account for another person’s dues without notice. The Court held such action invalid due to violation of natural justice and lack of prior liability determination.
The issue was whether penalty can be imposed without fraud or suppression. The Tribunal upheld penalty, holding that Rule 25 read with Section 11AC allows up to 10% penalty even without mens rea.
The Tribunal held that denial of CENVAT credit on car parking and rent-a-cab services was unsustainable as the issue is settled in favour of taxpayers, leading to allowance of refund.
The Supreme Court held that the Kerala Agricultural Income Tax Act does not allow an amalgamated company to claim losses of the amalgamating entity. Section 12 permits set-off only by the same assessee who incurred the loss.
A three-day delay in filing an appeal was rejected by CIT(A), but the tribunal held that minor delays should not defeat justice. The matter was remanded for decision on merits.
The Tribunal held that reopening under Section 147 was invalid where it was based on third-party search material. It ruled that Section 153C was the correct legal route, leading to deletion of additions.
