Calcutta High Court directs CGST authorities to accept a delayed appeal against a Section 73 order and re-examine a pending SCN after restoring the petitioner’s GST portal access.
CESTAT Mumbai set aside a ₹1 lakh penalty on a Custom House Agent (CHA), ruling that mere classification disputes are not grounds for confiscation or penalty.
Chhattisgarh High Court dismissed Revenue’s appeal, ruling that an existing and operational registration under Section 12AA makes grant of Section 80G approval mandatory. The court held that once 12AA status is granted, further inquiry into application for 80G is unnecessary, citing Supreme Court precedent.
Bombay High Court allowed Aarti Drugs Limited’s petition, ruling that repeal of CGST Rule 96(10) in October 2024 invalidated all pending proceedings, including impugned SCN and Order-in-Original. judgment applied precedent from Hikal Ltd. on lapsing effect of repeal.
The ITAT Mumbai deleted the penalty imposed on Bharatkumar Jaishinh Soni, ruling that his claim for full leave encashment exemption was a bona fide legal interpretation, not a deliberate misreporting of income. The Tribunal held that an arguable claim, where all facts are disclosed, does not warrant the severe 200% penalty under Section 270A(9).
Bombay High Court set aside the Order-in-Original dated April 20, 2024, finding a patent failure of natural justice as no hearing was granted after the SCN was issued.
The court directed implementation of an Order-in-Appeal allowing the release of gold upon payment of a reduced redemption fine and penalty of ₹35,000 each.
The ITAT Ahmedabad remanded the addition of ₹1.77 Cr as unexplained cash credit, directing the Assessing Officer to verify evidence, including the assessee’s claim of exempt agricultural income.
Orissa High Court directs GST authority to first assess the maintainability and merits of an application seeking rectification of a show cause notice under Section 161.
The High Court found the accused’s claims of illegal arrest and lack of police procedure compliance to be incorrect and rejected the bail application due to the magnitude of the alleged fraud.
