The Court directed the petitioner to first seek rectification of the order before challenging recovery proceedings under GST law. It held that the proper officer must consider such application, even manually if required.
Supreme Court held that initiation of administrative proceedings for disciplinary action against air force pilot not justifiable since criminal court already discharged the officer on the same charges. Also held that discharge is at a higher pedestal than an acquittal.
Supreme Court held that negligence on part of bank in presentation of cheque within the validity period of cheque leads to ‘deficiency in service’ under the Consumer Protection Act. Accordingly, compensation entitled to be awarded to the consumer.
The Tribunal held that maintaining ticket prices by increasing base price after GST reduction violated Section 171. It directed deposit of profiteered amount while denying penalty due to non-retrospective applicability.
The Commission found no proof that tender conditions excluded competitors or favoured select players. It held that procurement terms alone do not violate competition law.
The Tribunal held that dismissal of appeal as time-barred was improper without proof of order delivery. The matter was remanded for verification of communication date.
The issue was attachment of a taxpayer’s bank account for another person’s dues without notice. The Court held such action invalid due to violation of natural justice and lack of prior liability determination.
The issue was whether penalty can be imposed without fraud or suppression. The Tribunal upheld penalty, holding that Rule 25 read with Section 11AC allows up to 10% penalty even without mens rea.
The Court declined to entertain the writ petition as no part of the cause of action arose within its territorial jurisdiction. It allowed withdrawal with liberty to approach the appropriate forum.
The Tribunal held that denial of CENVAT credit on car parking and rent-a-cab services was unsustainable as the issue is settled in favour of taxpayers, leading to allowance of refund.
