The High Court granted provisional anticipatory bail where the accused was not apprehended at the scene and no liquor was recovered from his possession.
CESTAT held that restricted goods fall within the scope of prohibition when import conditions are not met. While confiscation was sustained, the penalty was reduced as no malafide intent was found.
The issue was whether the EPF appellate tribunal could mechanically order pre-deposit. The High Court held that failure to consider prima facie case, balance of convenience, and irreparable injury renders such an order unsustainable.
The issue was prolonged detention of undeclared gold without a statutory notice. The Court held that failure to issue a show cause notice within the prescribed time mandates release of the seized goods.
Delhi High Court quashed a GST adjudication order passed ex parte, holding that taxpayer was not given a proper opportunity to reply or be heard, and remanded matter for fresh adjudication.
The High Court set aside an order rejecting condonation of a 13-day delay in filing a return during the COVID period. It held that pandemic-related constraints constituted genuine hardship and required proper consideration. The matter was remanded for fresh decision.
The tribunal examined whether an assessment under section 144 could survive without issuance of a notice under section 143(2). It held that non-issuance of the mandatory notice rendered the assessment void ab initio.
The Tribunal held that denial of CSR expenditure under Section 37 does not bar deduction under Section 80G. It ruled that eligible donations forming part of CSR must be examined under Chapter VI-A independently. The key takeaway is that CSR-linked donations can still qualify for tax relief if statutory conditions are met.
CESTAT held that goods cannot be confiscated without concrete evidence of illegal import. Local market opinion alone was found insufficient to establish smuggling of non-notified goods.
The High Court considered whether continued custody was justified in a GST offence case after filing of the complaint. It granted bail noting prolonged detention and the likelihood of delay in trial.
