The case addressed whether insurance services qualify as input services. The Tribunal held that insurance linked to business assets is eligible for Cenvat credit, emphasizing indirect nexus with manufacturing.
The case examined whether a CHA can be penalized for allowing misuse of its licence. The Tribunal upheld the penalty, holding that lack of due diligence leading to smuggling attracts liability.
The issue was whether an Assistant Commissioner was competent to pass a GST demand order. The Court held the order invalid due to lack of proper authorization. The key takeaway is that jurisdictional compliance is mandatory for tax orders.
The case examined whether authorities could revoke a G-card under existing regulations. The Tribunal held that no such power exists and ordered restoration of the G-card.
The issue was whether failure to reply justified confirmation of demand. The Court held that proper adjudication required a response and remitted the matter with conditions.
The court upheld ₹50,000 monthly maintenance after finding insufficient evidence of reduced income. It ruled that inability claims must be substantiated and cannot defeat maintenance obligations.
The issue was whether commission payments were genuine business expenses. The Tribunal held that disallowance based on non-response and suspicion was not justified. The key takeaway is that conjectures cannot replace evidence in tax assessments.
The Tribunal held that FTC claims cannot be rejected solely due to incomplete foreign tax return filing. The key takeaway is that authorities must verify available and subsequent evidence before denying relief.
The Court held that appeals filed beyond the maximum four-month period under GST law cannot be condoned. It ruled that limitation provisions must be strictly followed, leaving no scope for invoking the Limitation Act.
The Court held that assessment proceedings delayed by over ten years are unreasonable and invalid. The key takeaway is that authorities must complete adjudication within a reasonable timeframe.
