The court held that a refund claim cannot be denied solely due to technical issues on the GST portal when substantive conditions are met. Authorities were directed to process the refund on merits.
The appeal was dismissed as the assessee had already offered the disputed income to tax at 30%. The ruling clarifies that reassessment cannot survive when there is no loss of revenue or escaped income.
The High Court held that statutory authorities must mandatorily refer exemption claims under the Building Tax Act to the Government. Orders denying exemption without such reference were set aside.
The Court set aside confiscation and penalty because the authority failed to consider the importer’s claim of duty exemption under Special Advance Authorization. The key takeaway is that orders ignoring core submissions cannot stand.
The High Court held that car audio systems assembled in India using imported and local components were domestic goods, taxable at the lower rate, and not imported products.
The High Court granted bail noting that the alleged GST offences carry a maximum punishment of five years and are triable by a Magistrate. The ruling underscores that prolonged custody is not justified in such circumstances.
The High Court upheld CAT orders rejecting reinstatement where the employee had himself opted for voluntary retirement. The ruling clarifies that disability protection laws do not apply to voluntary exit from service.
The High Court upheld the Tribunal’s finding that no permanent establishment existed as contracts were executed and completed outside India. The ruling confirms that offshore supply alone does not create tax liability.
The High Court set aside the SFIO probe after finding that the Central Government failed to show sufficient material or reasons. The ruling reiterates that investigations cannot be ordered mechanically or on vague allegations.
The High Court set aside a 10% TDS certificate issued without recording how the payments were taxable. The ruling stresses that Section 197 orders must be reasoned and cannot ignore binding precedents.
