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    October 8, 2025 Circulars Customs
    System auto-approves incentive bank account and IFSC registrations when identical IEC-bank-IFSC combo already approved, speeding processing
    October 8, 2025 Case Laws Income Tax
    Appeal allowed: employer credits treated as salary, not deemed dividend under s.2(22)(e); s.68 and s.69A additions deleted
    October 8, 2025 Case Laws GST
    Adjudication quashed for exceeding Section 75(7) limits; demand capped to Rs. 2,10,04,200, enhanced demand set aside
    October 8, 2025 Case Laws GST
    Writ petition dismissed; Sections 69 and 132 of the Goods and Services Tax Act, 2017 upheld against vires challenge
    October 8, 2025 Case Laws GST
    Writ not maintainable where appealable order exists; file appeal under Section 107 CGST with pre-deposit by 15 Nov 2025
    October 8, 2025 Case Laws GST
    Section 73 order for April 2020-March 2021 quashed for lack of reasons and denial of fair hearing; matter remanded
    October 8, 2025 Case Laws GST
    Petitioner granted retrospective relief; orders set aside to apply Circular No. 228/22/2024-GST for reinsurance GST benefit
    October 8, 2025 Case Laws GST
    Educational consultant held supplier, not intermediary; services qualify as export under IGST; Section 13(2) governs place of supply
    October 8, 2025 Case Laws GST
    Matter remitted for adjudication; applicant to deposit 40% via ECR and file consolidated GST DRC-01 reply within 30 days
    October 8, 2025 Case Laws GST
    Assessment order quashed; matter remanded with condition of additional 15% cash pre-deposit to total 25% within 30 days
    October 8, 2025 Case Laws GST
    Bank attachment under GST converted to show-cause notice; taxpayer allowed 30 days to file representation, adjudication in two months
    October 8, 2025 Case Laws GST
    Regular bail granted to accused in alleged fictitious input tax credit fraud after investigation completes and complaint filed
    October 8, 2025 Case Laws Income Tax
    Order quashes s.148 reopening under TOLA after finding substantial part of cause of action arose locally
    October 8, 2025 Case Laws Income Tax
    Assessment quashed for failing to serve mandatory draft under s.144C(1); assessee qualifies under s.144C(15)(b)(i) following TPO recommendation
    October 8, 2025 Case Laws Income Tax
    Assessee entitled to TDS credit under Section 199 read with Rule 37BA despite deductor's PAN reporting error, subject to verification
    October 8, 2025 Case Laws Income Tax
    Assessee allowed exemption under Section 11; 12A registration condoned, procedural denial overturned, income timing accepted
    October 8, 2025 Case Laws Income Tax
    Revenue appeal dismissed; deletions of bogus loan and commission upheld, section 41(1) additions deleted for lack of corroboration
    October 8, 2025 Case Laws Income Tax
    Reopening assessment based solely on a retracted statement is invalid; AO must record retraction and corroboration
    October 8, 2025 Case Laws Income Tax
    Registration under section 12A(1)(ac)(iii) granted where endowments notification substitutes for trust deed and bona fide charity proven
    October 8, 2025 Case Laws Income Tax
    Reassessment under s.148A held valid; s.69 additions totaling Rs.7,00,000 deleted after acceptable contemporaneous explanations for property investmen...
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    Levy of penalty u/s 114AA of the Customs Act, 1962 - Smuggling -...

    Penalty Imposed u/s 114AA of Customs Act for Red Sanders Smuggling; No Substantial Legal Questions Raised in Appeal.

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    CustomsOctober 11, 2023Case LawsHC

    Levy of penalty u/s 114AA of the Customs Act, 1962 - Smuggling - Red Sanders - appellant have not made, signed or use any declaration, statement or document pertaining to alleged illegal export when all the activities regarding this export was carried out by the exporter and his Clearing House Agent - None of the substantial questions of law formulated arise in this appeal - Levy of penalty got confirmed - HC

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