Where assessee-employee received impugned amount as per "Deed of full and complete release and agreement on trade secrets and confidentiality", containing non-compete clause, the said amount was not t ... Read more..

Once it came to a categorical finding that impugned amount represented alleged bogus purchases from bogus suppliers, it was not incumbent to restrict the addition of said bogus purchases. ... Read more..

A mere making of the claim, which is not sustainable in law, by itself, will not amount to furnishing inaccurate particulars regarding income of assessee and hence, no penalty was leviable under secti ... Read more..

Where the vehicle carrying goods accompanied with relevant invoices and e-Way bill, and there was no mens rea for evasion of tax, penalty imposed under section 129(3) of UPGST Act upon assessee was li ... Read more..

Existence of mens rea to evade tax is essential for imposition of penalty under section 129(3) of the CGST Act, 2017. ... Read more..

Where GST registration of the assessee was cancelled with retrospective effect without any cogent reason, however, the assessee did not seek to carry on business or continue the registration, order of ... Read more..

Complainant filed complaint against KSRTC for charging of exorbitant fares, which was in violation of section 4, but the fares were fixed by KSRTC in accordance with Notification, there appeared no di ... Read more..

Petitioner played a vital role in making complainant meet with other co-accused whereby a sum were extorted by all co-accused from the complainant, but the petitioner got a cut of Rs. 30,000, there wo ... Read more..

No Bench could hear a case, unless as per prevailing roster, particular case was assigned to Bench or that the case was specially assigned to the Bench by the Chief Justice. In the present case, Bench ... Read more..