The Tribunal held that a one-day delay in filing Form 10IE for an earlier year cannot defeat the assessee’s right to be taxed under the new regime. The assessee was directed to be taxed under Section 115BAC for AY 2023–24.
The High Court quashed a GST adjudication order after finding that no personal hearing was granted before passing an adverse decision, in violation of mandatory procedural safeguards.
The High Court refused bail in a GST case involving allegations of operating multiple non-existent firms to pass on fake ITC worth over ₹315 crore, holding that economic offences warrant a strict approach.
AAR Mumbai held that architecturally finished stainless steel wall panels retain the character of flat-rolled products and must be classified under Heading 7219, not as structural parts or miscellaneous articles.
The authority examined whether a plastic nozzle connector should be taxed as a general plastic article or as machinery parts. It held that exclusive and indispensable use in washing machines requires classification as a machine part under heading 8450.
The ITAT held that income addition based solely on Form 26AS differences cannot survive when books are audited and no defects are found.
NCLAT held that a rights issue offering proportionate shares to existing shareholders does not by itself dilute a corporate debtor’s stake and refused to restrain the proposed EGM.
The tribunal ruled that unpaid municipal property tax backed by a statutory first charge qualifies as secured debt in liquidation. The key takeaway is that statutory charges under municipal law can confer secured creditor status under the IBC.
GSTAT upheld that the benefit of GST reduction from 28% to 18% was not passed on to consumers and directed recovery of ₹19.32 lakh as profiteering, to be deposited in Consumer Welfare Funds.
The court examined whether disciplinary findings based on impersonation and unauthorised audits could be reopened. It upheld dismissal, holding that serious integrity breaches justified the penalty and warranted no judicial interference.
