CESTAT Chennai held that imposition of penalty under Regulation 18 of the Customs Broker Licensing Regulations, 2013 [CBLR] justified as Customs Broker failed to intimate department about mis-declaration of weight in imported goods. Accordingly, appeal dismissed.
Karnataka High Court held that absence of three persons straightaway rule out the agreement from the scope of intermediary services. Thus, refund granted as independent services provided qualifies as export of services u/s. 2(6) of IGST Act.
Gujarat High Court rules on condoning delay in tax return filing for a non-resident Indian, emphasizing “genuine hardship” and procedural fairness over technicalities.
Bangalore ITAT condones 66-day delay in appeal filing for Smt. Shobha, citing COVID-19 lockdown and CA’s pre-occupation, emphasizing sufficient cause for the delay.
Calcutta High Court rules on ITC reversal, stressing strict adherence to Rules 42 & 43. Tax authorities must follow procedure; taxpayers get a chance for reconciliation.
Madras High Court sets aside an ex-parte GST order, emphasizing that portal-only notice isn’t effective if unresponded to, mandating other service modes.
ITAT Mumbai held that dividend paid to International Finance Corporation is exempt from Dividend Distribution Tax chargeable under section 115-O of the Income Tax Act. Accordingly, appeals of assessee allowed.
The Supreme Court dismissed an SLP, affirming the Delhi HC’s decision that an Electronic Credit Ledger (ECL) with a negative balance cannot be blocked under Rule 86A of the CGST Rules.
Calcutta High Court quashes GST order passed u/s 73, as reply to SCN was ignored. Directs re-adjudication after considering taxpayer’s response and hearing.
NCLAT Delhi held that restoration application rightly dismissed as personal guarantor was trying to abuse the process of law by misusing the moratorium available to him under section 96 of the Insolvency and Bankruptcy Code.
