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    November 5, 2025 Case Laws GST
    Remand for de novo adjudication; recalculate interest only for belated tax payment under s.39 using GSTR-3B timelines
    November 5, 2025 Case Laws GST
    Penalty under Section 11AC(1)(c) and Section 122(2)(b) set aside for bona fide late reversal of input tax credit
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    Notices under Section 153C held time-barred; ten-year assessment period runs from date AO received seized materials, notices quashed
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    Assessment under s.158BD upheld as concurrent factual findings show appellant suppressed income; no substantial question under s.260A
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    Plea of lack of territorial jurisdiction rejected; LOC quashed, 2016 notice proceedings dropped, petitioner to file cooperation affidavit
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    Appeal dismissed; objections under Section 47 CPC and stay under Order XXI Rule 29 rejected, award enforcement allowed
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    GST portal uploads authenticated by officer digital key valid without physical signature unless misuse shown; appeal under s.107 CGST permitted
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    Proceedings remanded for fresh hearing after petitioner given extension until 30 November 2025 to file SCN replies
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    Proviso to s.194A(3) upheld: taxing threshold tied to payer turnover/gross receipts valid; no relief for agricultural credit societies
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    November 5, 2025 Case Laws Income Tax
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    Revisional order under s.263 quashed as receipts held professional income; s.115BBE not invokable without substantive material
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    Penalty under s.112(b) set aside where conviction relied on retracted, coerced statement without corroboration and no cross-examination
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    Central Excise

    Review of order by two member committee of commissioners -...

    Appeal Authorized by Commissioners' Committee Must Follow Section 35B(2) of Central Excise Act; Opinion Formation is Mandatory.

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    Central ExciseDecember 7, 2011Case LawsHC

    Review of order by two member committee of commissioners - authorization of appeal - authorization in accordance with Section 35B(2)- Held that:- formation of opinion, as contemplated in Section 35B(2) of the Act, is a mandatory requirement, which cannot be treated to be a procedural formality. .... - HC

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