1766 Tribunals and Commissions judgments explained in plain English: what was decided, the law applied and why it matters.
CESTAT Chennai holds Circular 36/2010 cannot override Section 149 Customs Act; unchallenged conversion order binds revenue at drawback sanction stage.
CAT Jammu holds regularised ReT teachers cannot face discriminatory transfer restrictions based on initial recruitment mode; impugned repatriation orders set aside.
The tribunal ruled that customs duty can only be recovered from the actual importer of goods, not from directors of companies that sold title documents on the high seas. This bars revenue from issuing joint several demands against high sea sellers' directors, protecting corporate officers from liability for obligations that legally belong solely to the importer.
CESTAT Kolkata set aside confiscation of unmarked gold seized from a domestic passenger, ruling revenue must first prove foreign origin before Section 123's reverse burden applies. The tribunal held that possession of unmarked gold on a domestic flight alone cannot trigger the smuggling presumption without foundational evidence of foreign source.
ITAT Agra held that a government polytechnic could claim Section 10(23C)(iiiad) exemption for AY 2020-21 without filing a Section 139(4C) return, as the filing condition was introduced only by the Finance Act 2022 amendment. The ruling confirms pre-amendment non-filing was not a condition precedent, aiding institutions that missed prior deadlines.
The NCLAT upheld jurisdiction under Section 60(5) IBC to direct buyer's directors to pay Rs. 3 crore in unpaid BPA consideration, piercing the corporate veil to impose personal liability on them as controlling minds. This empowers liquidators to pursue directors personally for unpaid acquisition dues, affirming corporate structure cannot shield controlling persons from contractual obligations in insolvency.
The ITAT Jaipur ruled that a seafarer serving on an Indian ship is entitled to the 182-day threshold under Section 6(1)(c) for determining non-resident status, not the standard 60-day limit. This extends the beneficial residential provision to Indian crew members, potentially exempting their foreign-sourced salary from Indian tax. The decision clarifies the applicability of the extended stay threshold for maritime workers.
ITAT Kolkata held that reassessment beyond three years under Section 148 mandates PCCIT or CCIT sanction under Section 151; PCIT approval is jurisdictionally invalid. The tribunal quashed a notice where only PCIT approval was obtained, reinforcing the strict hierarchy for time-barred proceedings and protecting taxpayers from procedurally flawed orders.
The tribunal ruled that once an Internal Complaints Committee substantiates sexual harassment allegations, the employer's statutory obligation under the POSH Act to ensure a safe workplace takes precedence over transfer policies and the employee's tenure expectations. This upholds preventive transfers as a legitimate tool to protect complainants and maintain institutional integrity in service law.
The CAT Principal Bench held that candidates seeking reservation under the PwD quota must strictly meet the exact locomotor disability specifications (One Arm/One Leg) notified in the recruitment advertisement; a general medical board certification for a different disability category (both legs affected) does not qualify the candidate for the reserved post.
The NCLAT held that a PIN code mismatch in invoices does not rebut the supply presumption under IBC Section 9 when TDS deductions and GST input tax credit establish debt and default, clarifying that minor clerical errors cannot defeat insolvency claims.
ITAT Pune held PCIT lacked jurisdiction to cancel registration under Sec 12AB(4) for Sec 13(1)(c) violations as the specified violation concept is prospective from 1 Apr 2022, shielding trusts from retrospective cancellation and clarifying limits.
CESTAT held that airline cancellation fees are liquidated damages, not a separate service taxable under Section 66E(e) Finance Act 1994. The ruling exempts airlines from paying service tax on penal charges, affecting carriers and passengers.
The ITAT Mumbai held that conditioning registration under Sections 12AB/80G on a pending SLP is ultra vires. It directed the Commissioner to issue an unconditional order 1 April 2026 for Trust, stating tax exemptions cannot depend on Supreme Court appeals.
CESTAT Allahabad held that service tax paid under reverse charge after GST rollout is refundable under Section 142(3) CGST Act as existing law. It lets taxpayers claim refunds for such post-GST payments, clarifying the transitional provision’s scope.
The NCLAT held that under Section 154 IBC a bankrupt's estate vests in the trustee immediately, making post-bankruptcy withdrawals unauthorized even if claimed as excluded assets exceeding statutory limits, and affecting personal guarantors and debtors.
The ITAT Kolkata held that depreciation can be claimed on goodwill/brands acquired in a demerger under Section 32 of the Income Tax Act, and that a disallowance under Section 14A requires the Assessing Officer to record dissatisfaction with the taxpayer's apportionment. The decision impacts companies undertaking demergers seeking to amortise intangible assets and clarifies the procedural requirement for Section 14A disallowances.
The ITAT Agra held that ex gratia payments received under BSNLs Voluntary Retirement Scheme 2019 qualify for full exemption under section 10 10B of the Income Tax Act even if the exemption is claimed for the first time in appeal. The ruling benefits BSNL employees who opted for VRS 2019 clarifying that the fresh claim doctrine allows retrospective exemption claims.
The CESTAT set aside ₹42 crore of service tax demands on MP Online Ltd., holding that OIDAR tax applies only when the service provider owns the data. It also ruled that interest on fixed deposits and educational services remain exempt from service tax.
The ITAT Surat ruled that for capital gains computation under Section 2(42A) of the Income Tax Act, the holding period commences on the date of the allotment letter, not the date of registration. This clarification enables purchasers of builder flats to qualify for long term capital gain treatment and claim exemption under Section 54.
CESTAT Chennai held electronic records inadmissible under Section 36B of the Central Excise Act for non-compliance, quashing a ₹4.08 crore duty demand and ₹2 crore penalty, stressing procedural compliance essential for digital evidence in tax disputes.
ITAT Pune held that a retiring partner's receipt is not taxable under Section 45(4) unless there is an actual transfer of a capital asset, distinguishing Mansukh Dyeing on its facts. This affects partnerships and LLPs retiring partners, preventing tax on mere payment settlements.
The NCLAT Chennai Bench held ESI contributions are trust assets excluded from liquidation estate under IBC Sec 36(4)(a)(i), overturning a plan paying only 1% of the claim and affirming priority for employees' statutory dues in insolvency.
NCLAT Chennai held that at the first-motion stage of a scheme merger under Sections 230-232 of the Companies Act 2013, tribunals cannot reject the scheme merely because shareholders and creditors have not yet voted; the matter must proceed to their approval. The ruling clarifies that premature tribunal interference undermines the statutory merger process and affects companies seeking amalgamations.