Tribunals and Commissions judgments

National Green Tribunal upholds environmental compensation scheme for Morbi ceramic industries, clarifying that collective liability must be grounded in individualized assessment under the polluter pays principle.

CESTAT clarifies that customs brokers must advise clients and report misdeclarations under Regulation 13(d); failure constitutes violation even without intent.

The CETAT holds that Cenvat credit is permissible on capital goods used for providing taxable services, not just manufacture, clarifying eligibility for storage tanks and fabrication inputs.

CAT Allahabad holds that second marriage during subsistence of first marriage is void; family pension payable only to legally wedded wife under Railway Pension Rules.

NGT upholds mandatory shift from coal to PNG for industries in Mandi Gobindgarh, emphasizing compliance with State Fuel Policy and Supreme Court directives under Environment Protection Act.

CAT Allahabad holds that mere negligence without dishonest intent or financial loss cannot justify major penalty; sets precedent for disciplinary proceedings against government servants.

National Green Tribunal holds that environmental compensation funds must result in concrete ecological restoration, not procedural delays. Afforestation must be documented and monitored.

NGT grants interim stay on demolition despite defective interim application, establishing that technical filing errors must not deprive litigants of urgent relief.

CII case establishes that facilitation of member participation in overseas exhibitions under mutuality principle is not taxable service under Service Tax regime.

NGT holds sugar factory liable for environmental damage under Polluter Pays Principle, ordering Rs. 1.06 crore compensation and mandatory remediation measures.

CAT holds that Women's Complaint Committee lacks jurisdiction to investigate non-sexual harassment complaints and cannot initiate disciplinary proceedings. Key natural justice violations identified.

CESTAT Bangalore holds that manufacturer incentives to authorized dealers are trade discounts, not consideration for service, exempting them from service tax under Business Auxiliary Service.

Customs Appellate Tribunal holds that mere misclassification of goods without fraud or willful suppression does not justify penalty under Section 114A of the Customs Act.

CAT holds that BSNL must regularize casual workers engaged before corporatization, citing Supreme Court precedents on Article 14, in rem judgments, and non-applicability of delay.

CAT quashes disciplinary proceedings against Gramin Dak Sevaks for strike-related absence, holding that Rule 23 requires proof of incitement, violence or sabotage for major penalties.

The Customs Tribunal holds that thermal printers designed for diagnostic medical imaging fall under CTH 9018, not 8443, establishing key principles for medical device classification.

ITAT Pune condones 300-day delay in filing appeal due to husband's violent attack and lack of digital literacy, affirming that substantial justice overrides technical defaults.

ITAT Mumbai holds that penalty under Section 271(1)(c) is unsustainable when additions are based solely on estimates without concrete evidence of concealment.

ITAT Pune holds that full investment in residential property within stipulated period entitles deduction under Section 54F, even without full deposit in capital gains account scheme.

ITAT Pune holds that loan source credibility cannot be rejected solely on declared income; bank statements and consistent filing establish legitimacy under Section 69A.

ITAT Pune holds that late fee under Section 234E can only be levied for delays occurring after 01.06.2015, even if TDS return pertains to earlier periods. Clarifies prospective nature of amendment.

CAT holds that AICTE Regulations on retirement age do not bind defence establishments; Central Government employees governed by Fundamental Rules, not statutory education regulations.

ITAT Indore holds that belated filing of Form 67 does not disentitle taxpayer to FTC under Section 90/90A, as it is a directory requirement and DTAA rights prevail.

ITAT Pune upholds disallowance of unproven expenses and TDS non-compliance, affirming that mere audit certification does not absolve assessee of statutory burden of proof.