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Judiciary

CHA cannot be penalised on assumptions & presumptions devoid of concrete facts showing wrongdoing

August 6, 2023 723 Views 0 comment Print

Delve into the CESTAT Chennai’s decision: Lapse or failure to comply with CBLR does not attract penalties under sections 114 & 114AA of the Customs Act, 1962.

Disallowance of sums paid as bonuses, leave with wages & leave encashment -ITAT directs re-adjudication

August 6, 2023 681 Views 0 comment Print

Analysis of ITAT Chandigarh’s verdict in Eastman Exports Vs DCIT. The case focuses on audit report dates and tax deductions.

Discrepancies between SCN & adjudication order: CESTAT Directs Re-Adjudication 

August 6, 2023 444 Views 0 comment Print

Read about the case of Ultratech Cements Ltd vs C.C.E. & S.T.-Rajkot in CESTAT Ahmedabad, where discrepancies between the SCN and adjudication order lead to a re-adjudication process.

Rajiv Dhingra Vs Enforcement Directorate: Bail Granted

August 6, 2023 843 Views 0 comment Print

Explore the Punjab & Haryana HC decision, granting bail to Rajiv Rattan Dhingra in the Nature Heights Infra Scam due to the non-violent nature of offence.

Cash Cannot Be Seized Without Official Seizure under CGST Act: Delhi HC

August 6, 2023 1170 Views 0 comment Print

Delhi HC challenges respondents’ action to seize ₹19.5 lakh during a CGST Act search. Verdict favors refund of the unlawfully removed cash to the petitioner.

No penalty if all taxes are paid before issuance of SCN

August 6, 2023 1938 Views 0 comment Print

A mere averment in the Show Cause Notice that the appellant had suppressed the fact cannot mean that mens rea is established, No penalty if Alleged suppression of facts was not willful with an intent to evade payment of service tax.

Tax Evasion Information: SC directs Centre to Reconsider Reward Granted

August 6, 2023 900 Views 0 comment Print

Detailed case analysis of Ketan Modi vs Union of India & Others. Uncover the Supreme Court’s decision on reward reconsideration in a tax evasion revelation.

Illegal Adjustment Not Permitted for Non-Availability of GST Form on Portal

August 6, 2023 8430 Views 0 comment Print

Analysis of Allahabad High Court case, Tikona Infinet Vs State of U.P., addressing legality of adjustments made due to GST form unavailability.

AO changed foundation for levy of penalty – ITAT deletes penalty for inconsistency

August 6, 2023 546 Views 0 comment Print

Explore the ITAT Delhi’s ruling in the Sheetal Mehra vs ITO case, where an inconsistent application of penalty led to its deletion.

Assessment Invalidated by ITAT: Reopening Beyond Four Years

August 6, 2023 1293 Views 0 comment Print

Discover the key points from the Samridhi Stocks Pvt Ltd vs ITO case at ITAT Kolkata, where a late assessment reopening was invalidated.

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