The case involved penalty for failure to respond to statutory notices during assessment. The Tribunal reduced the penalty after both parties agreed on a lower amount to resolve the dispute.
The issue involved denial of exemption for failure to attach audited accounts with Form 10B. The Tribunal held such lapse to be procedural and directed reconsideration, emphasizing that substantive compliance cannot be denied for technical defects.
The Tribunal held that absence of commenced activities is not a valid ground to deny registration where objects are charitable and proposed activities align with them.
The issue involved challenge to provisional attachment under Section 83 of the CGST Act. The Court refused to interfere, holding that the petitioner must first exhaust the statutory remedy of filing objections under Rule 159(5).
The Court held that cancellation based on grounds not mentioned in the show cause notice violates natural justice. The order was set aside and registration restored with liberty for fresh proceedings.
The court ruled that cancellation was unsustainable where authorities ignored documents and passed non-speaking orders. It emphasized that decisions must reflect application of mind and proper evaluation of evidence.
The tribunal permitted set-off of interest paid against interest earned, finding both were intrinsically linked to business activities. It directed that only net impact be adjusted in capital work-in-progress.
The ruling held that amended provisions cannot be used to reopen cases already settled by final judgments. It emphasizes that retrospective fiscal laws must respect judicial finality and constitutional safeguards.
The authority held that mixtures of natural and synthetic rubber fall under 40028090 as they exclude substances under Chapter Note 5(A). Exemption applies subject to compliance with origin rules.
The Authority ruled that a refined plant extract used for treating respiratory conditions qualifies as a medicament, not a vegetable extract. Classification was based on its therapeutic use and advanced processing, denying concessional duty.
