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.
The Court rejected the revenue’s plea that the dealer caused delay in refund processing. Interest was held payable under Sections 38 and 42 of the DVAT Act.
The Court set aside the detention order and notice after finding they were not issued and communicated within the mandatory seven-day period under Section 129, rendering the action unsustainable.
The Court held that goods accompanied by valid documents cannot be detained under Section 129 merely due to alleged misclassification, leaving such issues to assessment proceedings.
