The Tribunal held that industrial tariff charged by electricity boards is the correct benchmark for CPP transactions. It rejected the use of generator procurement rates adopted by the TPO.
SC allowed classification of Odomos under HSN 38089191 to stand, holding that market identity and consumer understanding supported its treatment as a mosquito repellent.
The Court held that reassessment proceedings must be initiated within the statutory time limit. It found the notice issued after the deadline to be invalid.
The Court found that the authority failed to follow mandatory procedure under Rule 92(3) before rejecting the refund. It held that absence of hearing and improper notice rendered the order invalid.
The Tribunal examined disallowance made for delayed employee contributions under Section 143(1). It held that debatable issues cannot be adjusted at the processing stage, resulting in relief to the assessee. The ruling clarifies procedural boundaries.
The issue involved validity of penalty proceedings initiated through an unsigned notice. The Tribunal ruled that such a notice is invalid and cannot confer jurisdiction. The decision highlights the mandatory requirement of proper authentication.
The case examined whether property registered in trustees’ names violated Section 13(1)(c). The Tribunal held no violation as no benefit accrued to trustees, allowing exemption under Section 11.
The case examined whether a lower TDS certificate applies prospectively or for the full year. The Court held it applies to the entire assessment year, negating default and interest liability.
CESTAT Delhi held that statements recorded during investigation cannot be relied upon as evidence unless the mandatory procedure under Section 9D—examination before adjudicating authority and admissibility determination—is followed.
Avanti Feeds Limited Vs Deputy Commissioner of State Tax (Andhra Pradesh High Court) The writ petition before the Andhra Pradesh High Court concerned the jurisdiction to assess and recover Integrated Goods and Services Tax (IGST) on imported goods and the authority of State GST officers to initiate proceedings in relation to such imports. The petitioner, […]
