The Tribunal set aside cancellation of charitable registration after finding lack of proper opportunity and consideration of submissions. Fresh adjudication was directed in line with natural justice.
The issue was whether certain objects benefiting members disqualified charitable registration. The Tribunal ruled that dominant charitable objects like education and aid to poor students justified granting registration.
CESTAT held that once goods are confiscated and redeemed, they cannot be confiscated again. The ruling nullified confiscation and penalties imposed on a subsequent purchaser.
Uttarakhand High Court set aside a GST order after authorities ignored a valid adjournment request despite being informed that the assessee was outside India.
The Tribunal held that commission-based support services provided to foreign entities qualified as export of services, making service tax demands unsustainable.
The Tribunal held that enhancement of import value without properly rejecting transaction value and following sequential valuation methods is legally unsustainable.
The Tribunal deleted an addition under Section 69A after holding that cash deposits were explained through prior bank withdrawals. The ruling affirms that redeposit of own withdrawn cash cannot be treated as unexplained.
HC upheld Section 10A deduction after finding that STP unit was a new undertaking with fresh investment and infrastructure. It ruled that unit was not formed by splitting up or reconstruction of an existing business.
The High Court set aside a GST demand after finding that the adjudicating authority failed to consider the taxpayer’s reply and the payment already made through DRC-03. The ruling reiterates that material submissions must be examined before confirming tax and penalty.
The High Court quashed a GST adjudication order after finding that notices were uploaded only under the “Additional Notices” tab, denying proper service and hearing. The case reinforces procedural safeguards under GST law.
