High Court held that dismissal of a GST appeal solely because mandatory pre-deposit was made through ITC was erroneous. Appellate authority was directed to hear appeal on merits after treating ITC deposit as valid.
The court held that provisional attachment of bank accounts under GST cannot continue beyond one year, setting aside attachments that exceeded the statutory time limit under Section 83(2) of the CGST Act.
CESTAT Mumbai set aside orders denying CENVAT Credit on rent-a-cab and insurance services, directing the original authority to provide detailed reasons and grant personal hearing.
The Tribunal held that additions under section 68 cannot be sustained merely on statements recorded during a third-party survey under section 133A. In absence of independent enquiry, corroborative evidence, or cross-examination, such statements have no evidentiary value.
The Tribunal examined whether tax was short-deducted on remittances to non-resident shareholders. It held that TDS at 11.54%, derived from the concessional 10% rate under section 112 with surcharge and cess, was legally correct and no default arose.
The issue was whether an Assessing Officer can travel beyond limited scrutiny without mandatory approval. The Tribunal held that such action violates binding CBDT Instructions and renders the assessment void from inception
ITAT Mumbai ruled that ancillary software support services did not constitute FTS under the India–Singapore DTAA, deleting a ₹482.77 crore addition due to failure of the make available test.
Delhi ITAT held that a bank’s valuation report obtained post-search is not incriminating material, restricting unexplained investment addition to a reasonable estimate.
The Tribunal held that while section 14A applies to partnership investments, disallowance cannot exceed the amount excluded from total income. Excess Rule 8D disallowance was therefore restricted to the partnership loss.
The Supreme Court held that an FIR based on previously closed complaints and filed without mandatory sanction is an abuse of process and must be quashed.
