CESTAT Chennai set aside penalties against a CHA employee for not verifying exporter credentials, ruling that CHALR 2004 applies, not direct Customs Act penalties, for such lapses.
Delhi ITAT deletes ₹24 lakh unexplained expenditure addition on Hitesh Rohilla, citing lack of direct evidence linking alleged capitation fee payment to the assessee.
The Allahabad High Court ruled that excess stock found during GST checks should be handled under Sections 73/74, not Section 130 confiscation, citing the Dinesh Kumar Pradeep Kumar precedent.
The Allahabad High Court has dismissed Abhishek Pathak’s plea for transit anticipatory bail in a GST inquiry, citing the need for exceptional circumstances and the applicant’s absence.
ITAT Pune quashes Section 271(1)(c) penalty on Intervalve Poonawalla for leave encashment disallowance, citing full disclosure and judicial precedents.
The ITAT Delhi has directed the NFAC to apply the peak credit theory and allow set-off against agricultural income for unexplained cash deposits in the reassessment of Shakti Singh.
The Allahabad High Court quashed a GST demand order against Unique Computer & Communication Shop for exceeding the show cause notice amount, citing a violation of Section 75(7) and lack of proper hearing.
ITAT Delhi sets aside CIT(A) order, remanding Amit Gupta’s reassessment case for fresh review of Section 54F deduction and validity of Section 147 reopening
Calcutta High Court mandates manual GSTR-1 form amendment beyond the due date, citing judicial precedents and the right to legitimate input tax credit.
ITAT Mumbai dismisses Cable & Wireless India’s appeal, ruling it non-maintainable as the assessee bypassed the first appellate authority (CIT-A).
