1770 Tribunals and Commissions judgments explained in plain English: what was decided, the law applied and why it matters. Page 69 of 74.
ITAT Ahmedabad holds that failure to submit documents during assessment does not preclude reconsideration when evidence is produced before CIT(A); penalty cancelled due to set-aside of assessment.
CAT Jammu holds that recovery of excess pay granted decades ago without fraud or notice is illegal; mandates release of withheld gratuity and arrears with interest.
NGT holds that cement manufacturers purchasing illegally mined limestone may be held liable for environmental degradation, establishing duty of due diligence under NGT Act.
Central Administrative Tribunal holds that interest at 12% per annum is mandatory on delayed payment of arrears ordered by the Supreme Court in S.Bheesmachar case, reinforcing compliance with judicial directives.
The Customs Appellate Tribunal holds that penalty under Section 117 of the Customs Act cannot be imposed without proof of the owner's knowledge of vehicle use in smuggling.
NGT invokes suo moto powers to address illegal river encroachment and pollution, affirming its authority to act on media reports under environmental law.
The Customs Appellate Tribunal holds that penalties under Section 112(b)(i) cannot be sustained without valid statements under Section 138B, establishing procedural compliance as essential for mens rea.
CESTAT Hyderabad holds that penalties under Sections 76 and 78 of the Finance Act, 1994 cannot be imposed together, clarifying cumulative penalty limits in service tax evasion cases.
The Customs Appellate Tribunal holds that where gold lacks foreign marking and the accused is not the possessor or owner, the burden under Section 123 shifts to the Revenue.
The CETAT holds that Section 26(1)(e) of the SEZ Act, 2005 overrides conditional exemptions under Notification No. 4/2004-ST, granting automatic service tax exemption for services provided to SEZ units.
CAT rules that disabled employees must be considered for promotion under Section 34 of RPwD Act 2016, directing promotion of visually impaired LDC over juniors.
CETAT holds royalty not a tax under MMDR Act, excludes forest transit fees, entry tax, terminal tax from transaction value; extended limitation and penalty not applicable without wilful suppression.
CESTAT holds service tax not leviable on overseas commission agents where services rendered outside India and no consideration paid. Key precedent on taxable event and reverse charge.
Central Administrative Tribunal holds that approval for issuance of charge sheet must be distinct from initiation of proceedings under Rule 14 of CCS (CCA) Rules, 1965.
National Green Tribunal clarifies that letter petitions on environmental grievances may be transferred to the appropriate zone bench, reinforcing procedural fairness under NGT Act.
CESTAT Kolkata holds that service tax demands based solely on balance sheet discrepancies without identifying taxable services are invalid, setting key precedents for CENVAT reversal and reverse charge liability.
The Central Administrative Tribunal holds that suspension orders lapse automatically upon superannuation, as no statutory provision permits continuation post-retirement.
Central Administrative Tribunal holds that State cannot retain land donated on promise of employment and later deny obligation using policy excuses. Key precedent on promissory estoppel.
National Green Tribunal initiates suo moto action against Chhattisgarh for supplying sewage-contaminated water, affirming the right to clean water as part of Article 21 and environmental duty.
The CESTAT holds that statutory dues not included in an approved IBC resolution plan stand extinguished, barring further recovery proceedings under the Service Tax regime.
CAT Patna holds that misappropriation of even small MGNREGA funds warrants dismissal; intent and breach of trust outweigh repayment or procedural delays.
Central Administrative Tribunal holds that family pension is exclusively due to the first legally wedded wife when second marriage is contracted without prior government permission under J&K Conduct Rules.
NGT directs Madhya Pradesh to submit detailed report on utilization of Rs. 27 crore deposited for compensatory afforestation under Bharat Mala project, reinforcing statutory obligation to restore forest cover.
NGT holds that compensation for firecracker factory blast victims must follow Sarla Verma framework, with remaining dues to be paid promptly and disputes referable to civil courts.