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.
Analysis of ITAT Chandigarh’s verdict in Eastman Exports Vs DCIT. The case focuses on audit report dates and tax deductions.
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.
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.
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.
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.
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.
Analysis of Allahabad High Court case, Tikona Infinet Vs State of U.P., addressing legality of adjustments made due to GST form unavailability.
Explore the ITAT Delhi’s ruling in the Sheetal Mehra vs ITO case, where an inconsistent application of penalty led to its deletion.
Discover the key points from the Samridhi Stocks Pvt Ltd vs ITO case at ITAT Kolkata, where a late assessment reopening was invalidated.