The assessee challenged the reduction of leave encashment exemption through a rectification order. The ITAT ruled that the absence of an opportunity of hearing necessitated fresh proceedings.
The ITAT allowed full exemption of leave encashment received on retirement after noting that the CBDT had increased the exemption ceiling to ₹25 lakh. The key takeaway is that claims within the revised limit are eligible for exemption.
Allahabad High Court set aside a GST refund rejection after the taxpayer was unable to upload an additional reply on the GST portal. The Court held that the portal must support supplementary replies to ensure proper adjudication and fair hearing.
The Madhya Pradesh High Court refused to entertain the writ petition after finding that the appeal was filed beyond limitation and without the required pre-deposit. The Court held that statutory remedies cannot be bypassed through writ jurisdiction.
The Calcutta High Court declined interim relief against a Section 74 GST notice involving classification of extrusion fried snacks and pellet fried snacks. The Court held that the challenge to the CBIC circular and classification issues required extensive hearing.
The ITAT Delhi held that the Assessing Officer travelled beyond the limited scrutiny mandate by examining a loan transaction unrelated to the selected issue of increase in capital. Since no approval for expanding scrutiny scope was obtained, the assessment was quashed.
The ITAT Bangalore held that disallowance under Section 40(a)(i) could not survive once the recipient of the income settled the tax dispute under the Vivad se Vishwas Scheme, 2024. The ruling relied on CBDT Circular No.19/2024 and FAQ No.58 granting consequential relief to the deductor.
The Kerala High Court held that Input Tax Credit could not be denied where the taxpayer filed the return before the cut-off date prescribed under Section 16(5) of the CGST Act. The matter was remanded for reconsideration of ITC eligibility.
The CESTAT Chennai held that where service tax was not separately recovered from recipients, the gross receipts must be treated as inclusive of tax under Section 67(2) of the Finance Act, 1994. The matter was remanded for fresh quantification.
The Uttarakhand High Court allowed a fresh revocation application after noting that GST registration was cancelled for non-filing of returns, but revocation was rejected on a different ground. The Court directed reconsideration upon filing pending returns and payment of dues.
