Use of declaration forms by dealer for importing goods without any authority attracts penalty

CST & VAT : Where assessee had imported goods into State of U.P. and used Form 'C' and Form XXXI without any authority, levy of penalty under section 10A of C.S.T. Act, 1956 was justified

Transfer order couldn't be accepted if it didn't indicate any reason for transfer of case, rules HC

IT : Where order does not indicate any reasons in support of decision to transfer case of assessee despite objection of assessee against transfer, said transfer order cannot be accepted

CESTAT doesn’t have powers to transmit appeal to Commissioner(A)

Service Tax : Where assessee had filed appeal against order of Joint Commissioner before CESTAT, CESTAT dismissed said appeal as not maintainable and assessee's request to transmit appeal papers to Commissioner (Appeals) was rejected

ITAT directs AO to examine as to whether assessee was entitled to sec. 10B relief on denial of sec.

IT : Alternative claim for deduction under section 10A to be examined in case deduction claimed under section 10B is denied

ITAT directs re-adjudication of case as TPO had allowed less then 4 working days to assessee to resp

IT/ILT: Where sufficient opportunity was not given to assessee to furnish requisite details and documents to answer queries raised by TPO and DRP had also not gone into evidence filed before it by assessee, matter required re-adjudication

SEZ unit paying ST under reverse charge mechanism on service received from outside India could claim

Service Tax : Where assessee, a unit in SEZ, had paid service tax under reverse charge under section 66A on commission paid to agents staying abroad, said tax was eligible for refund under Notification No. 9/2009-S.T

HC quashed complaint on dishonour of cheque as parties had already reached an amicable settlement

Negotiable Instruments Act : Complaint under section 138 would be quashed when parties had reached an amicable settlement