The issue was whether a government-approved valuer could be penalised when Customs did not rely on his valuation. The Tribunal held that penalties are unsustainable without proof of reliance, intent, or collusion.
The issue was whether penalties could be sustained without proper cross-examination of witnesses. The court held that ignoring Section 138B requirements vitiates the adjudication.
The issue was whether a single GST show cause notice could cover several assessment years. The court granted interim protection, staying coercive action pending detailed examination.
The Calcutta High Court held that once an arbitral award attains finality, the award amount must be paid in full without deduction of tax at source.
The Supreme Court held that a chit subscriber incurs a present debt payable in installments, allowing recovery of future subscriptions upon default.
The High Court held that even in ex parte proceedings, the appellate authority must consider appeal grounds. The matter was remanded for fresh decision on merits.
The issue was whether a reassessment notice issued after the prescribed time limit was valid. The Tribunal held that notices for the relevant year issued after the cut-off date were barred by limitation, rendering the reassessment void.
The Tribunal quashed the duty demand after finding that Customs rejected the declared value without complying with Rule 12. The ruling clarifies that proper reasons, disclosure, and opportunity to rebut are mandatory before enhancing value.
The High Court held that export refunds cannot be denied based on alleged excess ITC without issuing an SCN under the CGST Act. The ruling reinforces that recovery proceedings must follow statutory procedure.
The Delhi High Court rejected the Revenue’s transfer pricing appeals, holding that no substantial question of law arose. The ruling followed earlier decisions on identical issues for prior years.
