Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
An electronic GST penalty order was upheld despite not separately displaying a DIN because it carried a portal-verifiable RFN and had been served through statutory modes recognised under section 169, including the common portal, registered post and e-mail. The Court held that a challenge based only on the absence of the DIN label could not succeed where the communication was traceable and authentic, and relied on the CBIC circular dated 09.06.2025 clarifying that portal-generated communications with a verifiable RFN do not require a separate DIN. The writ petition was dismissed, with liberty to pursue the statutory appeal and exclusion of writ time for limitation purposes.
An electronic GST penalty order was upheld despite not separately displaying a DIN because it carried a portal-verifiable RFN and had been served through statutory modes recognised under section 169, including the common portal, registered post and e-mail. The Court held that a challenge based only on the absence of the DIN label could not succeed where the communication was traceable and authentic, and relied on the CBIC circular dated 09.06.2025 clarifying that portal-generated communications with a verifiable RFN do not require a separate DIN. The writ petition was dismissed, with liberty to pursue the statutory appeal and exclusion of writ time for limitation purposes.
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