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...
Cancellation of GST registration under Section 29(2)(d) was set aside because the cancellation order lacked any reasons and showed no application of mind, and the petitioner was not afforded a personal hearing, breaching principles of natural justice and equality before law. The appellate dismissal on limitation grounds was quashed in view of this primary infirmity and the matter remitted for fresh consideration; the petitioner was directed to be permitted to file a reply and for the adjudicating authority to decide afresh after hearing and taking the defence into account.
Cancellation of GST registration under Section 29(2)(d) was set aside because the cancellation order lacked any reasons and showed no application of mind, and the petitioner was not afforded a personal hearing, breaching principles of natural justice and equality before law. The appellate dismissal on limitation grounds was quashed in view of this primary infirmity and the matter remitted for fresh consideration; the petitioner was directed to be permitted to file a reply and for the adjudicating authority to decide afresh after hearing and taking the defence into account.
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