Court held that a charge sheet does not infringe rights and cannot be challenged at threshold unless limited exceptional grounds exist. Ruling emphasizes that employees must raise objections during departmental inquiry.
Calcutta High Court held that income tax returns filed during victim’s lifetime must be relied upon for assessing income. Compensation was enhanced after rejecting an arbitrary income assessment by Tribunal.
The High Court quashed a GST adjudication order after finding that notices were uploaded only under the “Additional Notices” tab, denying proper service and hearing. The case reinforces procedural safeguards under GST law.
The High Court quashed GST orders where ITC was denied without verifying whether the supplier paid tax and filed returns. The matter was remanded for fresh factual adjudication.
The court directed the Board of Advance Rulings to expedite the disposal of a pending application under Section 245Q, ensuring timely filing of tax returns by the petitioner.
The court directed the refund of TDS erroneously deducted from an arbitral award, ruling that interest on the TDS is not payable. The Execution Petition was disposed of accordingly.
The case examined whether a GST authority can reject a rectification application without granting a hearing. The High Court set aside the rejection, holding that denial of hearing causing civil consequences violates principles of natural justice.
The High Court set aside the appellate order rejecting the petitioner’s delayed GST appeal, recognizing the death of the engaged Advocate and family circumstances as sufficient grounds for delay.
The High Court dismissed the revenue’s appeal as the tax effect was below ₹2 crore, applying the CBDT monetary limit circular and leaving the Tribunal’s deletion of the Section 68 addition undisturbed.
The Calcutta High Court held that retrospective cancellation of a supplier’s GST registration alone cannot justify denial of Input Tax Credit, requiring a reasoned evaluation of submitted documents.
