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    October 11, 2025   Case Laws GST
    Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
    October 11, 2025   Case Laws GST
    Petition dismissed; petitioner allowed to submit detailed disclosures and documents for re-consideration; notices for 2019-23 may be adjudicated on me...
    October 11, 2025   Case Laws GST
    Retrospective GST registration cancellation set aside where show cause notice lacked retrospective intent; registration restored
    October 11, 2025   Case Laws GST
    Refund claims for unutilized ITC held within limitation; orders quashed and applications restored for merits adjudication
    October 11, 2025   Case Laws GST
    Challenge to GST registration cancellation dismissed, but tax authority must provide particulars and penalty details for restoration
    October 11, 2025   Case Laws GST
    Assessment order quashed for breach of natural justice; petitioner to pre-deposit 25% from ECR and reply show cause notice
    October 11, 2025   Case Laws Income Tax
    Penalty under s.271(1)(c) upheld; s.154 rectification not treated as a computational mistake, penalty remains affirmed
    October 11, 2025   Case Laws Income Tax
    s.127 transfer upheld despite ITBA delay; notice u/s 143(2) invalid, s.68 and s.115BBE additions deleted
    October 11, 2025   Case Laws Income Tax
    Ruling: TPO arm's length finding prevents AO ALP adjustments; Rule 8D(2) for section 14A; deductions under 35(2AB) allowed
    October 11, 2025   Case Laws Income Tax
    Ex parte dismissal set aside for noncompliance with s. 250(6); matter remitted for fresh merits adjudication
    October 11, 2025   Case Laws Income Tax
    Appellate order set aside as cryptic; case remanded to AO to examine bank records and decide merits under Section 144
    October 11, 2025   Case Laws Income Tax
    Notional forex loss deletion upheld; residential property interest allowed; Section 14A read with Rule 8D deleted; directors' travel partly disallowed
    October 11, 2025   Case Laws Income Tax
    Appellate order upheld agency treatment; 50% documentation and telex charges treated as proper reimbursements, not international transactions
    October 11, 2025   Case Laws Customs
    Employer held liable for employee collusion and forged export documents; revocation reduced to four years ending 21 December 2025
    October 11, 2025   Case Laws Customs
    Petitioner granted exemption and consequential relief after two-year delay; Customs cleared goods and duty paid under protest
    October 11, 2025   Case Laws Customs
    Appeal dismissed; penalties under ss.112(a) and 112(b), CA 1962 upheld for conspiracy and facilitation of illegal importation; G-card holder absolved.
    October 11, 2025   Case Laws Customs
    Release request refused; customs may issue show cause and adjudicate; bond-to-bond transfer barred over non-cooperation and pending forgery opinion
    October 11, 2025   Case Laws Customs
    Appeal allowed; challenged order set aside and matter remanded for fresh adjudication on bill of lading and ss.47-49, s.30
    October 11, 2025   Case Laws Customs
    Penalties under s.112 and s.114AA quashed for courier where no evidence of knowledge, intention, or abetment
    October 11, 2025   Case Laws Customs
    Confiscation and duty recovery quashed where licensing records show export obligation discharged; customs lacks jurisdiction absent licence annulment ...
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October 11, 2025   Case Laws GST
Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
October 11, 2025   Case Laws GST
Petition dismissed; petitioner allowed to submit detailed disclosures and documents for re-consideration; notices for 2019-23 may be adjudicated on merits
October 11, 2025   Case Laws GST
Retrospective GST registration cancellation set aside where show cause notice lacked retrospective intent; registration restored
October 11, 2025   Case Laws GST
Refund claims for unutilized ITC held within limitation; orders quashed and applications restored for merits adjudication
October 11, 2025   Case Laws GST
Challenge to GST registration cancellation dismissed, but tax authority must provide particulars and penalty details for restoration
October 11, 2025   Case Laws GST
Assessment order quashed for breach of natural justice; petitioner to pre-deposit 25% from ECR and reply show cause notice
October 11, 2025   Case Laws Income Tax
Penalty under s.271(1)(c) upheld; s.154 rectification not treated as a computational mistake, penalty remains affirmed
October 11, 2025   Case Laws Income Tax
s.127 transfer upheld despite ITBA delay; notice u/s 143(2) invalid, s.68 and s.115BBE additions deleted
October 11, 2025   Case Laws Income Tax
Ruling: TPO arm's length finding prevents AO ALP adjustments; Rule 8D(2) for section 14A; deductions under 35(2AB) allowed
October 11, 2025   Case Laws Income Tax
Ex parte dismissal set aside for noncompliance with s. 250(6); matter remitted for fresh merits adjudication
October 11, 2025   Case Laws Income Tax
Appellate order set aside as cryptic; case remanded to AO to examine bank records and decide merits under Section 144
October 11, 2025   Case Laws Income Tax
Notional forex loss deletion upheld; residential property interest allowed; Section 14A read with Rule 8D deleted; directors' travel partly disallowed
October 11, 2025   Case Laws Income Tax
Appellate order upheld agency treatment; 50% documentation and telex charges treated as proper reimbursements, not international transactions
October 11, 2025   Case Laws Customs
Employer held liable for employee collusion and forged export documents; revocation reduced to four years ending 21 December 2025
October 11, 2025   Case Laws Customs
Petitioner granted exemption and consequential relief after two-year delay; Customs cleared goods and duty paid under protest
October 11, 2025   Case Laws Customs
Appeal dismissed; penalties under ss.112(a) and 112(b), CA 1962 upheld for conspiracy and facilitation of illegal importation; G-card holder absolved.
October 11, 2025   Case Laws Customs
Release request refused; customs may issue show cause and adjudicate; bond-to-bond transfer barred over non-cooperation and pending forgery opinion
October 11, 2025   Case Laws Customs
Appeal allowed; challenged order set aside and matter remanded for fresh adjudication on bill of lading and ss.47-49, s.30
October 11, 2025   Case Laws Customs
Penalties under s.112 and s.114AA quashed for courier where no evidence of knowledge, intention, or abetment
October 11, 2025   Case Laws Customs
Confiscation and duty recovery quashed where licensing records show export obligation discharged; customs lacks jurisdiction absent licence annulment or misrepresentation

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Income Tax

The HC held that assessing officers acted on software-generated...

Assessing officers cannot rely solely on software-generated PAN data; proceedings against merged, deceased entities unjustified, costs reduced

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Income Tax October 3, 2025 Case Laws HC
The HC held that assessing officers acted on software-generated data without requisite application of mind, initiating proceedings against entities (including a merged bank and deceased/amalgamated persons) based on unverified, potentially erroneous PAN entries, thereby causing high-pitched, avoidable litigation; the Department was found to be treating the software as master rather than a tool and has undertaken corrective measures. The petition was disposed of, administrative proceedings against the AOs reserved, and the previously levied exemplary cost of Rs. 1 crore was reduced: respondent nos.1 and 2 were directed to pay Rs. 10,000 each (total) to the State Legal Services Authority as token costs.
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Acts Income Tax
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