The respondents could not justify why the taxpayer would deposit money without a formal demand. The Court treated the payment as non-voluntary.
The Court held that repeated dishonour of cheque and non-payment after notice established a prima facie case. It refused to quash proceedings at the summoning stage.
The court examined whether consolidated GST show-cause notices across financial years are valid. It found no clear statutory bar but referred the issue to a larger bench due to conflicting precedents.
The issue was whether a reassessment notice issued by a jurisdictional officer instead of a faceless officer is valid. The Court held it to be a fatal defect and quashed the notice.
Bank of India Vs Neurostar Hospital Private Limited (NCLT Mumbai) The application was filed under Section 7 of the Insolvency and Bankruptcy Code, 2016 by a financial creditor seeking initiation of Corporate Insolvency Resolution Process (CIRP) against the corporate debtor. The total amount claimed to be in default was approximately ₹28.51 crore, with the date […]
The Tribunal held that addition under Section 41(1) cannot be made without proof of actual cessation of liability. It found that mere non-payment or absence of confirmation is insufficient to establish remission.
The Tribunal held that service tax applies only where a goods transport agency issues a consignment note. It ruled that transport by individual truck operators does not attract tax under GTA provisions.
The Court ruled that temporary business inactivity due to genuine medical reasons cannot justify cancellation without proper consideration. The impugned orders were declared arbitrary and set aside.
The Tribunal emphasized the distinction between procedural and substantive requirements in exemption notifications. It held that procedural lapses should not result in denial of benefits. The ruling supports a pragmatic approach to compliance.
The Court held that challenges to ITC blocking cannot be entertained at the show cause stage. It ruled that adjudication must first take place based on facts and evidence.
