Judgement

No addition can be made on assessment framed under Section 153A of IT Act dehors incriminating material found during the search (Rajiv Kumar Khurana vs. Income Tax Officer)(Income Tax Appellate Tribunal) (05.12.2023)
Present appeal by the assessee is directed against the order of the learned CIT (Appeals) for the assessment year 2014-15. The assessee submitted that....
MANU/ID/1743/2023
Direct Taxation
No demand of duty amount can be confirmed without issuing show cause notice and following the procedure prescribed under Section 11A of the Central Excise Act (Panacea Biotec Ltd vs. Commissioner of Central Goods and Service Tax)(Customs, Excise and Service Tax Appellate Tribunal) (06.12.2023)
The present appeal is directed against the impugned order passed by the Commissioner (Appeals) deciding two appeals of the Appellant whereby the Commi....
MANU/CJ/0137/2023
Excise
When language of statute is plain and unambiguous, it should be given effect to irrespective of its consequences (Technosys Security System Private Limited Vs. Commissioner, Commercial Taxes and Ors.)(High Court of Madhya Pradesh) (05.12.2023)
The singular point raised by learned counsel for the Petitioners is that, the decision making process adopted by the Respondents is contrary to the pr....
MANU/MP/3502/2023
Goods and Services Tax
Where the payment made during search is not voluntary, the taxpayer is required to be refunded said deposits (Santosh Kumar Gupta Prop. Mahan Polymers vs. Commissioner)(High Court of Delhi) (05.12.2023)
The Petitioner has filed the present petition principally challenging the search / inspection conducted at his business premises under Section 67(1) o....
MANU/DE/8083/2023
Goods and Services Tax
Courts must not interfere with the eligibility criteria and other conditions laid-down for examinations for service under the State (Shalini Singh vs. United India Insurance Co. Ltd. and Ors.)(High Court of Delhi) (07.12.2023)
By way of the present application filed on the principles of Section 151 of the Code of Civil Procedure 1908, (CPC), the Petitioner prays for a direct....
MANU/DE/8150/2023
Service
If the findings of the disciplinary authorities are arrived at after ignoring the relevant material, the court in judicial review can interfere (Ram Lal Vs. State of Rajasthan and Ors.)(Supreme Court) (04.12.2023)
The Appellant was a Constable with the Rajasthan Armed Constabulary, 9th Battalion, Jodhpur. He was appointed on 15th December, 1991. A First Informat....
MANU/SC/1305/2023
Service