The case involved an ambiguous penalty notice that did not clarify whether the charge was concealment or inaccurate particulars. The Tribunal held that such vagueness invalidates the entire penalty proceedings.
The issue involved delay in processing an NOC application due to alleged disputes over development rights. The Court held that without any injunction, authorities cannot indefinitely withhold approval.
The AAAR held that GST paid on lease rentals for land used to construct a factory is not eligible for ITC. It ruled that Section 17(5)(d) clearly blocks such credit irrespective of timing or usage stage.
The Tribunal held that disallowance of gratuity without examining supporting evidence requires reconsideration. The case was remanded to the AO for fresh adjudication based on newly submitted documents.
The issue was whether a writ petition for FIR quashing becomes infructuous after filing of a chargesheet. The Court held it does not, where broader jurisdiction under BNSS is invoked.
The Tribunal held that maintaining ticket prices by increasing base price after GST reduction violated Section 171. It directed deposit of profiteered amount while denying penalty due to non-retrospective applicability.
The Commission found no proof that tender conditions excluded competitors or favoured select players. It held that procurement terms alone do not violate competition law.
The Tribunal held that dismissal of appeal as time-barred was improper without proof of order delivery. The matter was remanded for verification of communication date.
The issue was attachment of a taxpayer’s bank account for another person’s dues without notice. The Court held such action invalid due to violation of natural justice and lack of prior liability determination.
The issue was whether penalty can be imposed without fraud or suppression. The Tribunal upheld penalty, holding that Rule 25 read with Section 11AC allows up to 10% penalty even without mens rea.
