The Court held that payments received by the assessee could not be treated as professional income because no proof of services rendered was produced. The ruling confirms that absence of evidence justifies treating such receipts as salary.
The Court held that interest and related receipts must be treated as business income, not income from other sources. The Tribunal’s order was upheld as no substantial question of law arose.
The Court ruled that the assessment was invalid because it was passed without a personal hearing. The matter was remanded for reconsideration with directions for proper notice and hearing.
The Court held that further custody was unnecessary as allegations of fraudulent ITC were yet to be adjudicated and evidence was documentary. Bail was granted with conditions.
The Court held that the impugned GST notice and adjudication orders suffered from multiple legal defects and quashed them. Authorities can issue a fresh notice, with limitation suspended for the contested period.
The Court held that deposits taken during investigation were not duty payments, so Section 11BB did not apply. Interest was payable from the date of deposit at 12%, reinforcing that revenue cannot retain money without authority of law.
Gauhati High Court held that arrest in fraudulent availment of Input Tax Credit [ITC] cannot be termed as illegal since the arresting authority has complied with all the mandates provided by the CGST Act, 2017 and the BNSS, 2023.
Court held that Customs cannot detain seized goods without issuing a show cause notice within the statutory timeline. The ruling mandates release of goods when procedural safeguards under Sections 110 and 124 are violated.
Calcutta High Court held that reversal of CENVAT Credit made was voluntary and doesn’t tantamount to pre-deposit within the meaning of the pre amended Section 35F of the Central Excise Act. Accordingly, the writ petition is dismissed.
The Orissa High Court set aside a GST order of Rs.17.89 lakh after the tax periods in the adjudication did not match the show-cause notice, remitting the matter for fresh computation.
