The Madras High Court set aside a GST assessment order as no personal hearing was granted, even though notices were uploaded on the portal. The Court held that mere portal service without effective opportunity violates principles of fairness.
The Bombay High Court held that a pending penalty appeal qualifies as a “dispute” under the Vivad Se Vishwas Scheme. Rejection solely for absence of assessment appeal was set aside
The Tribunal held that disallowance based solely on tax audit reporting required factual verification. The issue was remanded for examining whether the power liability provision was wrongly treated as contingent.
The Tribunal held that mere non-participation in inquiry and reliance on government-issued IEC and GSTIN cannot establish breach of CBLR obligations. Licence revocation and penalty were quashed for lack of evidence.
ITAT Mumbai upheld deletion of ₹6 crore addition after lenders responded to notices under Section 133(6) and confirmed transactions. Verified evidence and absence of deficiencies proved loan genuineness.
The Tribunal held that long-term capital gains could not be treated as bogus where documentary evidence supported the transactions and no material connected the assessee to price manipulation. The Revenue’s appeal was dismissed.
Registration was cancelled over doubts about a large NRI donation. The Tribunal held that receipt of donation alone does not constitute a specified violation without evidence of misuse or non-genuine activities.
The Tribunal held that commission earned for promoting foreign universities qualifies as export of services and does not fall within Rule 2(f) definition of intermediary service. Demand, interest, and penalties were set aside.
The Court held that allegations of forged extension and duress require factual examination by the Adjudicating Authority, maintaining status quo on seized gold and cash.
The High Court granted a second opportunity after finding that assessment orders were passed without reply, as notices were sent to an old employee’s email ID.
