The courts held that interest and penalties on IGST imports cannot be imposed without explicit legal provision. Amendments granting such power apply only prospectively.
The case examined rejection of registration due to filing Form 10A instead of Form 10AB. The Tribunal held that clerical or procedural mistakes cannot defeat substantive entitlement of old trusts.
The Court set aside confiscation and penalty because the authority failed to consider the importer’s claim of duty exemption under Special Advance Authorization. The key takeaway is that orders ignoring core submissions cannot stand.
The Tribunal held that a refund claim filed within time cannot be rejected for procedural deficiencies cured later, and directed sanction of refund after considering revised documents.
The High Court held that car audio systems assembled in India using imported and local components were domestic goods, taxable at the lower rate, and not imported products.
The Tribunal held that advertising and sales promotion expenses incurred on dealers and third parties cannot be treated as fringe benefits. The key takeaway is that FBT applies only where expenditure amounts to consideration for employment.
The appellate tribunal upheld denial of interim protection as occupants failed to establish lawful tenancy through a registered lease, allowing recovery proceedings to continue.
The dispute concerned taxability of gains from sale of land located outside municipal boundaries. The Tribunal ruled that such land remains agricultural in nature and is not chargeable to capital gains.
The High Court granted bail noting that the alleged GST offences carry a maximum punishment of five years and are triable by a Magistrate. The ruling underscores that prolonged custody is not justified in such circumstances.
The Tribunal deleted a cash credit addition after finding that temporary family deposits were fully explained. The ruling confirms that genuine, short-term deposits cannot be taxed without contrary evidence.
