The authority held that smartwatch bands merely secure the watch and do not contribute to communication or electronic functions, warranting classification as watch bands under Heading 9113.
The High Court addressed recovery action taken during pendency of tax appeals and directed the appellate tribunal to hear interim applications swiftly. Recovery was stayed until a specified date.
The Court quashed a GST refund rejection passed without granting the full statutory reply period and personal hearing. It held that non-compliance with Rule 92 vitiates the refund order.
The High Court quashed tax additions where the assessee was denied cross-examination of a key witness whose statements were relied upon. The ruling reiterates that such denial violates principles of natural justice.
The Tribunal held that reassessment initiated after three years was void as approval was taken from an incompetent authority. The key takeaway is that failure to comply with section 151(ii) invalidates the entire reassessment.
The Tribunal held that advances received under a joint development agreement are not taxable as business income when land remains a capital asset and no transfer under section 2(47) has occurred.
The Court set aside GST assessment and appellate orders after noting a prima facie case that tax and interest were already paid, remitting the matter for fresh adjudication.
High Court ruled that Rule 86A does not permit blocking of input tax credit beyond what is available in the electronic credit ledger. Negative balances were held unsustainable, with authorities directed to use statutory recovery provisions instead.
The Court held that interim protection applies where only a DRC-01 summary was issued and the core issue involves the legal status of the contracting authority.
The High Court set aside a GST demand after finding that tax proceedings were initiated against the wrong person due to clerical errors. The ruling underscores that adjudication based on incorrect identity cannot be sustained.
