Penalty & confiscation — tax rulings

Calcutta High Court16 Jul 2026

For assesseeRemanded

Raju Sharma v. Assistant Commissioner of State Tax, Bureau of Investigation

Where penalty was imposed on sole proprietorship for alleged issuance of invoices without supply and availing ITC without receipt of goods, and request for cross-examination of persons whose statements formed basis of penalty was denied, such denial amounted to gross violation of principles of natural justice, warranting setting aside of impugned order and fresh adjudication with cross-examination opportunity

Calcutta High Court16 Jul 2026

For assesseeRemanded

Raju Sharma v. Assistant Commissioner of State Tax, Bureau of Investigation

Madras High Court5 Jun 2026

For assesseeRemanded

Tvl. Punitha Antony Store v. State Tax Officer

Where penalty equals to 100 percent of tax was imposed under Section 74 for alleged fraud though penalty only of 50 percent of tax under Section 74A was statutorily leviable, as provisions invoked had led to a higher penalty and materially altered liability, such error was not curable as a mere misquotation; impugned penalty order was to be quashed and fresh proceedings was to be initiated under correct provision