The Tribunal ruled that payments made during investigation become duty once appropriated in adjudication. It rejected the argument that such payments remain deposits under protest. The decision reinforces that refund claims for such amounts are subject to limitation.
The Court permitted the taxpayer to obtain a stay by following the procedure under Section 112 and relevant CBIC circulars. It emphasized that compliance with pre-deposit and undertaking conditions is mandatory. The decision highlights the role of procedural compliance in securing relief.
The Tribunal confirmed service tax liability after finding that exemption conditions were not satisfied. It held that the burden of proof lies on the assessee to establish eligibility. The ruling emphasizes strict interpretation of exemption notifications.
The Tribunal found that the department did not establish key elements such as origin and movement of goods. It held that failure to discharge burden of proof invalidates penalties.
The Tribunal held that relationship alone is insufficient to reject transaction value without proof of price influence. It ruled that absence of such evidence invalidates demand and penalties.
he Court declined to examine merits as the petitioner did not file a reply to the impugned communication. It directed submission of response and continuation of proceedings.
The respondents could not justify why the taxpayer would deposit money without a formal demand. The Court treated the payment as non-voluntary.
The Court held that repeated dishonour of cheque and non-payment after notice established a prima facie case. It refused to quash proceedings at the summoning stage.
The court examined whether consolidated GST show-cause notices across financial years are valid. It found no clear statutory bar but referred the issue to a larger bench due to conflicting precedents.
The issue was whether a reassessment notice issued by a jurisdictional officer instead of a faceless officer is valid. The Court held it to be a fatal defect and quashed the notice.
