The Court held that ITC refund on capital goods cannot be granted when the dealer failed to file TRAN-1 under GST transition rules. The ruling confirms that the VAT Act provides no mechanism for such refunds.
Delhi High Court remits Rs. 3.05 Cr CGST demand for re-adjudication after observing the Proper Officer did not consider the petitioner’s detailed reply and failed to provide opportunity to clarify.
ITAT Bangalore held that disallowances under section 36(1)(va) for employee PF/ESIC contributions before AY 2021-22 were unsustainable, as Finance Act 2021 amendments are prospective. The Tribunal directed AO to delete additions, safeguarding assessee from retrospective impact.
The High Court held that a works contract for supply, installation, and commissioning of machinery was indivisible. The Court allowed tax benefits under Section 3(F)(2)(b) of the U.P. Trade Tax Act.
The ITAT held that without pinpointing specific defects in books or vouchers, an arbitrary ₹50 lakh disallowance cannot stand. The ruling confirms that estimation cannot replace factual verification.
The court held that non-disclosure of CESS in GSTR-3B, corrected in GSTR-9, was revenue neutral. The appellate authority was directed to reconsider the case.
The Tribunal held that the assessee cannot be penalised for mistakes of his CA and condoned a two-year delay. The matter was remanded for de novo assessment, reaffirming natural justice principles.
The Court set aside the Tribunal’s order after holding that additional Form F declarations worth over ₹15 crore must be considered. It directed authorities to verify the forms and determine tax liability accordingly.
A genuine FTC claim of ₹1.03 crore was partly disallowed due to a technical placement error in Form 67. The Tribunal restored the claim and sent it to the AO for verification and proper allowance.
The Court held that a notice fixing a hearing merely for uploading an order serves no purpose and violates procedural norms. It directed the authority to issue a valid notice and decide the appeal afresh.
