Section 147A of the Income Tax Act declared unconstitutional • Penalty confirmed in the adjudication order cannot exceed penalty proposed in the show cause notice • Refund cannot be appropriated against a demand for which statutory pre-deposit has been made and appeal is pending • Show cause notice issued before audit observations are finalised is not legally sustainable • Circular restricting inverted duty refund where input and output are the same is inapplicable where ITC… • Penalty imposed on Director under Section 122(1A) in an appeal filed only by the Company • Unaccounted stock found on business premises during survey cannot attract confiscation under Section 130 • Appellate Authority cannot uphold tax demand under Section 74 while substituting penalty under Section 73
High Court
166 articles
Penalty confirmed in the adjudication order cannot exceed penalty proposed in the show cause notice
The Court held that Section 75(7) of the CGST Act is mandatory and once the legislature has forbidden the adjudicating authority from confirming any demand in e…
Refund cannot be appropriated against a demand for which statutory pre-deposit has been made and appeal is pending
The Court held that once the prescribed pre-deposit of 20% of the disputed demand has been made and an appeal has been filed, recovery of the balance demand sta…
Circular restricting inverted duty refund where input and output are the same is inapplicable where ITC…
The Division Bench, led by the Chief Justice, held that CBIC Circular No. 135/5/2020-GST addresses only the narrow situation where ITC accumulates on account of…
"Communication" in Section 107(2) means date of issuance of the order, not date of receipt by the Commissioner's office
The Division Bench, led by the Chief Justice, held that the Commissioner cannot rely on intra-departmental delays of five to six months in receiving orders pass…
Order passed ignoring manually filed reply and before the date granted for document production is a patent…
The Court held that a reply filed manually during personal hearing is a valid representation which the Proper Officer is duty-bound to consider, and that the ab…
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