The CESTAT Kolkata set aside a penalty in a gold smuggling case against a claimant, finding no documentary evidence of her involvement, despite upholding the gold’s confiscation.
ITAT Pune ruled that employee leave encashment from government and non-government departments must be examined separately for tax exemption under Section 10(10AA).
The Allahabad High Court dismissed a petition by a GST consultant accused of selling client’s GST receipts and invoices, deeming the allegations worth probing.
NCLAT remands insolvency case to NCLT, stressing individual merit assessment over past unrelated dismissals. Tribunal must pass speaking order after fresh hearing.
CESTAT Hyderabad rules against extended limitation or penalty where excise clearance details were fully disclosed in ER-1 returns, remanding duty recalculation.
NCLAT Delhi reverses NCLT, admitting insolvency application as debt and default were established through NeSL records and Corporate Debtor’s own admission.
ITAT Patna remands case for fresh scrutiny of ₹2.15 crore demonetization deposits, citing assessee’s lack of opportunity and ordering a fair hearing.
Madras High Court held that as per the provisions of Section 22 of Recovery of Debts Due to Banks and Financial Institutions Act, 1993, Debt Recovery Tribunal is not bound by the procedure laid down by the Code of Civil Procedure.
The Allahabad High Court upholds quashing of search assessment for Subodh Agarwal, affirming that mechanical Section 153D approval for multiple cases is invalid.
Delhi ITAT voids search assessments for Kumar Nayyar, citing mechanical Section 153D approval. Orders lacked judicious application of mind for each assessment year.
