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    October 15, 2025   Case Laws Customs
    CNG kits are packaged goods under Section 4A SWM Rules; RSP nondisclosure upheld, duty recovery ordered; Sec 112 liability sustained
    October 15, 2025   Case Laws Income Tax
    Reopening quashed: Reassessment invalid where s.80IA deduction was examined, allowed on Form 10CCB and project accounts
    October 15, 2025   Case Laws Customs
    Appeal partly allowed: goods reclassified to CTH 5007 2090; penalties under s.114 and confiscation quashed; drawback denied
    October 15, 2025   Case Laws Companies Law
    Appeal dismissed: agency substitution left original investigation order intact; change procedural, not substantive, no rights affected
    October 15, 2025   Case Laws Money Laundering
    Petition to quash proceedings against third accused dismissed; prima facie possession and mens rea under Section 3 PML Act upheld
    October 15, 2025   Case Laws Service Tax
    SEZ unit exempt from service tax on manpower supply; overseas employers deemed employers; limitation invocation unjustified; directors' remuneration n...
    October 15, 2025   Case Laws Indian Laws
    RDDB Act is self-contained recovery code; Rule 68B not mandatory, limitation governed by Article 136; ss.19,25 finality
    October 14, 2025   Circulars GST - States
    Central tax policy allows provisional 90% refunds for system-identified low-risk zero-rated and inverted-duty claims from 01.10.2025
    October 14, 2025   Circulars GST - States
    Tax authority adopts GST circular: post-sale discounts usually reduce price, not taxable consideration, so input tax credit needn't be reversed
    October 14, 2025   Circulars Customs
    Customs extends airport operator appointment as Cargo Service Provider and Custodian under Reg 13 and Section 45(2) until 15-11-2028
    October 14, 2025   Circulars GST
    Businesses must obtain separate GST registration where third-party warehouses/cold storage constitute a "place of business" (Section 22)
    October 14, 2025   Circulars Customs
    Customs permits post-EGM amendment to restore RoDTEP claims for exporters affected by delayed DGFT rate notifications
    October 14, 2025   Case Laws GST
    Approved DGCA flight training with completion certificate exempt from GST under MOF Circular dated 11.10.2024; AAR to reconsider
    October 14, 2025   Case Laws GST
    Challenge dismissed; registration cancellation upheld where authorised representative attended, no denial of natural justice found
    October 14, 2025   Case Laws GST
    Retrospective cancellation voided for jurisdictional defects; registration restored retrospectively and application for additional business place to b...
    October 14, 2025   Case Laws Income Tax
    Assessee's territorial jurisdiction plea barred under Section 124(3)(a); s.143(2) notice on PAN address not curative
    October 14, 2025   Case Laws Income Tax
    Accumulation entitlement under s.11(2) upheld despite procedural delay; s.119(2)(b) condoned delay and prevented tax recovery
    October 14, 2025   Case Laws Income Tax
    Penalty under s.271G deleted where assessing officer failed to specify missing Rule 10D documents; benchmarking omission insufficient
    October 14, 2025   Case Laws Income Tax
    Penalty under s.270A deleted where reclassification to long-term capital gains followed precedent and CBDT circular
    October 14, 2025   Case Laws Income Tax
    Appeal allowed; assessing officer's rejection of books set aside and estimated profit fixed at 0.40% of gross sales under s.133(6)
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October 15, 2025   Case Laws Customs
CNG kits are packaged goods under Section 4A SWM Rules; RSP nondisclosure upheld, duty recovery ordered; Sec 112 liability sustained
October 15, 2025   Case Laws Income Tax
Reopening quashed: Reassessment invalid where s.80IA deduction was examined, allowed on Form 10CCB and project accounts
October 15, 2025   Case Laws Customs
Appeal partly allowed: goods reclassified to CTH 5007 2090; penalties under s.114 and confiscation quashed; drawback denied
October 15, 2025   Case Laws Companies Law
Appeal dismissed: agency substitution left original investigation order intact; change procedural, not substantive, no rights affected
October 15, 2025   Case Laws Money Laundering
Petition to quash proceedings against third accused dismissed; prima facie possession and mens rea under Section 3 PML Act upheld
October 15, 2025   Case Laws Service Tax
SEZ unit exempt from service tax on manpower supply; overseas employers deemed employers; limitation invocation unjustified; directors' remuneration not taxable
October 15, 2025   Case Laws Indian Laws
RDDB Act is self-contained recovery code; Rule 68B not mandatory, limitation governed by Article 136; ss.19,25 finality
October 14, 2025   Circulars GST - States
Central tax policy allows provisional 90% refunds for system-identified low-risk zero-rated and inverted-duty claims from 01.10.2025
October 14, 2025   Circulars GST - States
Tax authority adopts GST circular: post-sale discounts usually reduce price, not taxable consideration, so input tax credit needn't be reversed
October 14, 2025   Circulars Customs
Customs extends airport operator appointment as Cargo Service Provider and Custodian under Reg 13 and Section 45(2) until 15-11-2028
October 14, 2025   Circulars GST
Businesses must obtain separate GST registration where third-party warehouses/cold storage constitute a "place of business" (Section 22)
October 14, 2025   Circulars Customs
Customs permits post-EGM amendment to restore RoDTEP claims for exporters affected by delayed DGFT rate notifications
October 14, 2025   Case Laws GST
Approved DGCA flight training with completion certificate exempt from GST under MOF Circular dated 11.10.2024; AAR to reconsider
October 14, 2025   Case Laws GST
Challenge dismissed; registration cancellation upheld where authorised representative attended, no denial of natural justice found
October 14, 2025   Case Laws GST
Retrospective cancellation voided for jurisdictional defects; registration restored retrospectively and application for additional business place to be reconsidered
October 14, 2025   Case Laws Income Tax
Assessee's territorial jurisdiction plea barred under Section 124(3)(a); s.143(2) notice on PAN address not curative
October 14, 2025   Case Laws Income Tax
Accumulation entitlement under s.11(2) upheld despite procedural delay; s.119(2)(b) condoned delay and prevented tax recovery
October 14, 2025   Case Laws Income Tax
Penalty under s.271G deleted where assessing officer failed to specify missing Rule 10D documents; benchmarking omission insufficient
October 14, 2025   Case Laws Income Tax
Penalty under s.270A deleted where reclassification to long-term capital gains followed precedent and CBDT circular
October 14, 2025   Case Laws Income Tax
Appeal allowed; assessing officer's rejection of books set aside and estimated profit fixed at 0.40% of gross sales under s.133(6)

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GST

The HC allowed the applicant's prayer for regular bail and...

Regular bail granted where arrest on 26.08.2025 lacked subjective satisfaction and no "reason to believe" under s.69 CGST Act

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GST October 27, 2025 Case Laws HC
The HC allowed the applicant's prayer for regular bail and ordered release on bail subject to specified conditions to be observed pending investigation and trial. The court found arrest dated 26.08.2025 occurred without requisite subjective satisfaction and absent the statutory "reason to believe" under s.69 CGST Act. The court recorded that substantial investigation is complete, no prior criminal antecedents exist, no risk of absconding or tampering with evidence is shown, and the applicant lodged a payment of Rs.84,00,000 with the GST Department (receipt taken on record). In light of these factors, bail was granted on terms tailored to safeguard the investigatory process and prosecution.
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