The Court held that penalty under Section 48(5) cannot be imposed based solely on suspicion without proof that the transaction was omitted from books. The order was set aside due to lack of evidence of intent to evade tax.
The High Court examined a claim that cash recovered during raids originated from a 2008 family settlement. The authorities challenged this, citing suspicion of illegal gratification and procedural gaps.
The Court held that an expired e-way bill alone does not prove tax evasion, especially when delay was caused by the driver’s illness. The penalty orders were set aside.
The High Court noted that the inquiry was conducted hastily with limited time for reply and directed the disciplinary authority to reconsider all issues lawfully. The key takeaway is that disciplinary action must follow fair procedure.
The High Court held that a confiscation notice issued under Section 130 could not be based solely on record-keeping violations under Section 35. The ruling confirms that tax liability must be determined first under Sections 73 or 74.
The Court ruled that tyres and tubes were part of the registered spare-parts list, validating the Tribunal’s decision to cancel the CST penalty. The judgment reinforces strict scrutiny before sustaining misrepresentation penalties.
The Court directed the Pollution Control Board to decide the petitioner’s application within six weeks after noting the pending recommendation. The ruling ensures timely action without addressing merits.
The court quashed a GST assessment order after the authority failed to provide a personal hearing, directing a reasoned order in line with natural justice principles.
The Court held that cotton-filled khadi rajai falls under the taxable category at 14%, rejecting claims of exemption. The ruling confirms that exemption applies only to unfilled items.
High Court upholds Tribunal order allowing re-export of restricted chemical goods without penalty or duty, as importer had no intent to distribute domestically.
