The court quashed a GST adjudication order after finding that it was issued a day after the hearing despite a pending writ petition. The ruling emphasized that such haste violated principles of natural justice.
CESTAT Chennai ruled that contracts for executing specific jobs on piece-rate or output basis do not qualify as manpower supply services, making the service tax demand under reverse charge unsustainable.
The Gauhati High Court quashed GST registration cancellation after finding the show-cause notice lacked key particulars such as tax period, invoices, suppliers, and credit amount, violating principles of natural justice.
The Supreme Court cancelled anticipatory bail after finding that investigation records and witness statements indicated a prima facie offence under the SC/ST (Prevention of Atrocities) Act.
The Madras High Court held that challenges relating to insolvency proceedings must follow the statutory appellate process under the Insolvency and Bankruptcy Code. The writ petition was dismissed for failure to exhaust the remedy before NCLAT.
ITAT Chandigarh upheld penalty under Section 271C as exemption under Section 10(5) applies only to travel within India, requiring TDS on foreign travel reimbursements.
The tribunal held that amounts recovered from employees as notice pay for leaving employment early do not constitute a taxable service. It ruled that such payments are compensation for contract breach and not consideration for a declared service.
The ITAT held that provision for dealer incentives under a sales promotion scheme was based on a scientific method and not a contingent liability. The disallowance made by the tax authorities was therefore deleted.
The court refused to convert a GST order from Section 74 to Section 73 because the taxpayer failed to produce supporting documents. The ruling emphasized that absence of records prevents reclassification of proceedings.
The Tribunal held that reassessment notices issued under Section 148 in the name of a company that had already amalgamated are invalid. The reassessment orders were quashed for lack of jurisdiction.
