High Court directs authorities to investigate sale of frozen chicken at 0% GST instead of 5%, ensuring enforcement action against potential tax evasion.
High Court dismisses writ petition alleging SOP breach in faceless assessment, advising the taxpayer to seek remedy through the statutory appellate process under the Income Tax Act.
The Court confirmed that the Joint Commissioner could not rectify another authority’s order under Section 74, and the petitioner must use statutory appeal mechanisms.
Allahabad HC quashed GST cancellation order and appellate rejection, directing department to issue a fresh show cause notice and grant a personal hearing.
Gujarat High Court upheld the deletion of a Section 271D penalty, ruling that the assessment order did not record satisfaction for initiating proceedings. No substantial question of law was found, and the appeal was dismissed.
Observing that the tender had been cancelled and no proof of bid-rigging was provided, the Commission concluded that no competition concern arose and dismissed the information under Section 26(2).
The Court addressed the delay in executing a Section 14 SARFAESI order and directed authorities to hand over possession within four weeks. The ruling ensures timely implementation despite administrative transfer issues.
The Court held that a genuine mistake caused by a misprint in a widely used tax publication justified condoning a 509-day delay in filing Form 9A. The rejection orders were quashed and relief granted under Section 119(2)(b).
The Tribunal found no proof that the trust spent funds on a specific community. The matter was remanded for a fresh review of its 12AB and 80G applications.
The Court held that private, non-revenue flights did not meet the definition of non-scheduled passenger services under the Notification. The case reinforces that only remunerated transport qualifies for exemption.
