The Tribunal found that the Customs Broker fulfilled obligations by verifying exporter documents, and no requirement existed for deeper background checks. The suspension order was set aside.
The Court held that even though pre-deposit compliance was disputed, the appellate authority had decided the case on merits. Since the merit findings were not shown to be unreasonable, no interference was warranted.
The Court ruled that the petitioner must challenge the confiscation order through the statutory appellate process, deeming the order served on the date of the judgment and ensuring her right to a personal hearing.
The ITAT Hyderabad allowed claims for charitable expenditures after verifying vouchers and accounts, emphasizing that disallowances cannot be made without substantive evidence.
The Delhi High Court found that the search, seizure, and detention of goods under Section 67(2) CGST were invalid, as statutory conditions were not met.
The Court held that Section 148 notices dated 31 March 2021 but issued after that date could not be treated as issued within the old limitation period. The ruling applies the amended reassessment framework and the Supreme Court’s directions in similar cases.
The Court held that pending SLP does not bar enforcement of binding High Court precedent. The petitioner’s refund of ₹65 lakh for unutilized IGST was reinstated.
The Gujarat High Court allowed a chemical manufacturer’s refund claim of unutilized ITC under Rule 89, affirming SEZ units can claim refunds even when supplied via ISD. Prior precedent in Britannia Industries guided the decision.
The Court clarified that rental payments for aircraft engines fall under equipment per the India-Netherlands DTAA, and beneficial DTAA rates apply for TDS. Section 206AA cannot override these provisions.
The Delhi High Court held that TDS for non-residents without PAN should follow DTAA rates, not the 20% rate under Section 206AA. The ruling confirms treaty provisions override procedural domestic laws.
