Where AO did not record his satisfaction prior to initiation of penalty proceedings under section 271D, the penalty levied under section 271D would not be sustainable. ... Read more..

Where although Form No. 67 was not filed by assessee within the due date of filing return under section 139(1), but the same was filed before processing of return by CPC, the assessee would be entitle ... Read more..

Where assessee despite being intimated about fixation of hearing of appeal before Tribunal neither put up an appearance nor filed any application seeking adjournment and also the appeal filed by asses ... Read more..

In terms of the provisions of section 129(1)(c) read with rule 140 of the rules, the seized goods can be released on provisional basis upon execution of a bond for the value of the goods in Form GST M ... Read more..

Where the matter was squarely covered by two circulars, whereby the exporter will be eligible for refund of Compensation Cess paid on goods exported by him and a registered person making a zero rated ... Read more..

Where order of cancellation of registration was passed without giving any reason by the authorities, thereby violating the principles of natural justice, the order was liable to be set aside. ... Read more..

SEBI imposed a penalty of Rs. 5 lakhs on appellant for violation of Debenture Trustees Regulations, as appellant had initially attempted to suppress correct BENPOS report, but the same was not proved ... Read more..

Petitioner was neither signatory nor proprietor of firm, he was not in-charge of and was responsible to firm for conduct of the business of the firm, therefore, he was not responsible for offence unde ... Read more..

Appellant filed an appeal against order along with an application to condone delay of 68 days in filing the appeal, but the appellant had failed to prove that he was prevented from filing the appeal w ... Read more..