The Tribunal held that penalties cannot be imposed where tax liability arises from retrospective amendment and conflicting legal views. The absence of clear liability during the relevant period justified waiver.
The Tribunal held that omission of taxable foreign exchange gain in the return attracts penalty. It noted that disclosure during assessment does not absolve liability. The ruling highlights importance of correct income reporting.
The Court held that ignoring the taxpayer’s reply renders the order invalid. It emphasised that adjudication must consider submissions before passing orders.
The Court examined whether reassessment based on search could extend beyond statutory timelines. It held that the notice for AY 2015–16 was issued beyond the permissible ten-year period. The ruling confirms that limitation provisions must be strictly followed.
The Tribunal interpreted Section 142(3) of the CGST Act to allow refund of taxes paid under existing law. It held that such claims survive the repeal of earlier statutes. The appeal was allowed and remanded.
The Court held that filing NIL returns does not fall within the grounds specified under Section 29(2) of the GST Act. As a result, the cancellation order and show cause notice were declared legally unsustainable.
The Tribunal observed that the assessee could not participate in proceedings due to lack of knowledge. It remanded the matter to ensure proper hearing and adjudication on merits.
Despite delay and repeated non-appearance, the Tribunal remanded the matter with a ₹10,000 cost. The ruling balances taxpayer conduct with the need for fair adjudication.
The issue was whether authorities can block ITC beyond available balance. The Court held that Rule 86A allows restriction only on existing credit and does not permit negative blocking.
The issue was whether GST demand could stand despite a later order dropping similar liability. The Court set aside the order and remanded the matter for reconsideration. The key takeaway is that overlapping assessments must be properly reconciled.
