The Court ruled that municipal bodies cannot levy advertisement tax after the GST regime and quashed the recovery demand. It also ordered refund of tax collected post-GST, subject to unjust enrichment.
Karnataka High Court allowed a 36-day delay in filing income tax returns, citing system failure and unavoidable circumstances as sufficient cause for condonation under Section 119(2)(b).
Discharge was denied where a complaint and verification report indicated an alleged ₹1,000 bribe demand. The High Court confirmed that prima facie material suffices for framing charges. The case was allowed to proceed to trial despite procedural objections.
The Tribunal held that customs authorities lacked legal authority to levy cost recovery charges, rendering the commissioner’s order unsustainable. It directed full refund of charges paid by the custodian.
The Court refused to remand a detailed GST order and required a full pre-deposit to pursue an appeal. It held that prior participation opportunities were not used by the petitioner. Any recovered amount must be adjusted toward the pre-deposit.
The High Court held that while Section 128A(4A) directs Customs appeals to be decided within six months, this is a directory provision. Appeals should be disposed of as soon as possible to avoid undue delay.
Tribunal found that misclassification between copolymer and Homopolymer PVC was not addressed, directing the original authority to reassess ADD and penalty claims.
The court addressed a GST recovery notice where the petitioner claimed no liability as invoices were unpaid. The case was remitted for fresh consideration with evidence submission.
ITAT set aside CIT(E) orders denying 12AB registration, holding that section 13(1)(b) cannot be invoked at registration stage; charitable intent and activities must be examined independently.
The Court set aside the GST demand after finding that the final order sought an amount higher than what was specified in the show-cause notice. The case was remanded for fresh proceedings with an opportunity to respond.
