The Court set aside the Tribunals order as it relied on a precedent later reversed by the Supreme Court. The matter was remanded for fresh determination based on correct legal principles.
The issue involved penalty imposed for alleged GSTIN discrepancy in transit goods. The Court held that payment concludes proceedings but allowed appeal without further pre-deposit.
The Court held that failure to prove identity and source of creditors attracts Section 68. Such unexplained credits cannot be treated as business income or eligible for deduction under Sections 80-IA/80-IB.
Madras High Court held that appropriation of refund made during pendency of an appeal is construed as payment of duty under protest and hence period of limitation doesn’t apply in such case. Accordingly, appeal stand allowed and order is set aside.
The High Court held that reinsurance premiums paid to non-residents are not taxable in India and no TDS is required. It upheld Tribunal findings and rejected Revenue’s challenge across multiple years.
The issue was whether GST demand could stand despite a later order dropping similar liability. The Court set aside the order and remanded the matter for reconsideration. The key takeaway is that overlapping assessments must be properly reconciled.
The case addressed denial of refund of VAT pre-deposit made through ITC. The Court held that Section 142(6) mandates cash refund and overrides conflicting departmental circulars, ensuring taxpayer relief.
The court held that delay in filing returns can bar deduction under Section 80P. It directed the taxpayer to seek condonation under Section 119(2)(b). The ruling emphasizes compliance with statutory timelines.
The issue involved cancellation of GST registration for non-filing of returns. The Court held that registration can be revived if pending returns and dues are cleared as per prescribed conditions.
The issue involved cancellation for non-filing of returns during the pandemic. The Court held that registration can be restored subject to filing returns and payment of dues.
