Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Challenge to an order-in-original raising demand exceeding the show-cause notice was not entertained in writ because an efficacious statutory appeal remedy was available; the petitioner was relegated to file an appeal before the appellate authority. On the pre-deposit dispute, the court recorded a prima facie view that, under s.75 CGST Act, the adjudication demand cannot exceed the SCN demand, rendering any excess demand unsustainable, and directed the appellate authority to decide whether the mandatory 10% deposit is to be computed on the SCN demand or the total demand in the order-in-original; physical filing with a 10% deposit application was permitted if the appeal is filed with the order. - HC
Challenge to an order-in-original raising demand exceeding the show-cause notice was not entertained in writ because an efficacious statutory appeal remedy was available; the petitioner was relegated to file an appeal before the appellate authority. On the pre-deposit dispute, the court recorded a prima facie view that, under s.75 CGST Act, the adjudication demand cannot exceed the SCN demand, rendering any excess demand unsustainable, and directed the appellate authority to decide whether the mandatory 10% deposit is to be computed on the SCN demand or the total demand in the order-in-original; physical filing with a 10% deposit application was permitted if the appeal is filed with the order. - HC
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