The Allahabad High Court set aside a ₹59 lakh GST penalty against SL Yadav Cranes Pvt. Ltd. due to a typographical error in an e-way bill, citing judicial precedent.
Supreme Court examines bias and ‘audi alteram partem’ in the Krishnadatt Awasthy case, emphasizing fair hearing and limits on appellate cures for initial procedural flaws.
Kerala High Court rules on the application of natural justice principles, including the right to cross-examination, in CGST Act proceedings.
Patna High Court examines if ITC can be denied when goods are delivered directly to end consumers and not physically received by the dealer.
CESTAT holds exporters not liable for service tax on foreign bank remittance charges, citing rules on services rendered outside India. Appeals allowed with relief.
CESTAT Chennai rules against service tax demand on Eastman Exports, clarifying no service recipient relation for foreign agent and bank deductions in export proceeds.
Bombay High Court ruled that adjudicating authorities must apply independent thought and consider all submissions, not merely copy-paste from show cause notices.
Adjudicating authority also in its order dated 03.12.2024, while considering the application filed by the RP for approval of the resolution plan has noticed all relevant facts, including the financial outlay and four contingencies as part of the resolution plan.
CESTAT remands Finolex Industries’ customs duty refund case, citing misapplication of Section 18(2) in provisional assessment finalization. Unjust enrichment debated.
ITAT Delhi held that apportionment of license fees as 10% towards recorded events and 90% towards live coverage instead of 5% and 95% as claimed by sports broadcasters. Accordingly, appeal partly allowed.
