The issue was whether penalty for misreporting could be levied when income was disclosed but offered under an incorrect head. The Tribunal held that such a classification dispute does not amount to misreporting and deleted the penalty.
The court held that a shipping bill could be amended under Section 149 of the Customs Act to correct an inadvertent drawback entry, enabling release of IGST refund on zero-rated exports.
The High Court held that once belated ITC stands retrospectively regularised by statute, recovery of interest on the same basis cannot continue. The garnishee proceedings were quashed and the matter remitted for fresh consideration.
The issue concerned cancellation of GST registration for non-filing of returns and rejection of appeal as time-barred. The High Court restored the registration after noting that all returns were filed and dues paid.
The High Court declined to interfere with GST registration cancellation where the statutory appeal was filed fifteen months late. The ruling reiterates that limitation bars relief when delays are unexplained in pleadings.
The Court rejected the argument that goodwill payments amounted to prohibited fee sharing and dismissed the Revenue’s appeals.
Noting that exemption was allowed in multiple subsequent years on identical facts, the Tribunal rejected the Revenue’s stand. The addition and denial of exemption were accordingly set aside.
Court issued notice after allegations that enrolment rules were bypassed through paid oral interviews, and sought an explanation from the State Bar Council.
In the absence of any stay or reversal of an earlier binding order, the Tribunal followed settled precedent. Penalties imposed on co-noticees were therefore set aside along with the impugned order.
The Delhi High Court set aside a ₹45.36 crore GST demand after the Finance Ministry clarified that Section 86 of the CGST Act imposes joint liability only for goods, not services. The ruling confirms that agents cannot be taxed for services supplied by the principal without statutory backing.
