The Court set aside the service tax appellate order, holding that the issue must be reconsidered from the show-cause stage, with the petitioner allowed to file a fresh reply.
The ITAT upheld the deletion of a ₹305.49 crore penalty imposed on a bank, ruling that section 115JB (MAT) does not apply to banks under the Banking Regulation Act. The decision emphasizes that penalties linked to inapplicable provisions cannot be sustained.
The High Court ruled that entry tax applies to goods brought into Rajasthan and transferred out after six months. Rule 12(3) of RET Rules was applied in conjunction with Section 3 of the RET Act.
Delhi High Court remands ex-parte GST tax order after SCN was inaccessible and the proprietor’s illness prevented participation, emphasizing fair hearing before adjudication.
The Delhi High Court remands a GST order exceeding Rs. 7.5 crores due to denial of opportunity to be heard, granting the petitioner 30 days to file a reply to the SCN.
Cane Deveopment Council Rohana Kalan Vs ITO (ITAT Delhi) The appeals concern penalties imposed under Section 271(1)(c) of the Income Tax Act for Assessment Years 2010–11 and 2011–12. Four appeals filed by two assessees were heard together due to similarity in facts, with one matter treated as the lead case. The assessee challenged the penalty […]
The Court held that although the GST demand covered multiple years, a single consolidated order permits one appeal. Pre-deposit and filing deadlines were extended.
Tribunal condoned a 111-day delay citing sufficient cause and held that rejection of 12AB registration without effective hearing required reconsideration. Matter remanded for a fresh decision.
The Tribunal overturned the dismissal of the appeal for lateness and allowed a full reconsideration of the issues. It emphasized that the delay must not be raised again during adjudication.
The Court ruled that authorities cannot block more Input Tax Credit than what is available in a taxpayer’s electronic ledger under Rule 86A of CGST Rules.
