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    October 25, 2025   Case Laws GST
    Quashing GST registration cancellation for lack of adjudicator, notice and hearing; violation of Articles 14 and 19(1)(g)
    October 25, 2025   Case Laws GST
    Thippi residue from cassava starch is classed as Chapter 23 (tariff 2303 1000), not Chapter 11; GST applies under 02/2017-CT(Rate)
    October 25, 2025   Case Laws Customs
    Seized areca (betel) nuts not prohibited; revenue failed to prove smuggling, penalties for illegal importation quashed
    October 25, 2025   Case Laws GST
    IGST on ocean freight held ultra vires; refund Rs. 2.62 crore ordered and interest payable; Sections 54/56 inapplicable
    October 25, 2025   Case Laws GST
    Notifications' Entry 9 and Entry 10 quashed for imposing duplicate IGST on service element within composite goods supply
    October 25, 2025   Case Laws GST
    Matter remitted for fresh consolidated order under Rule 16(5); ITC demand reopened, petitioner to deposit 50% disputed tax
    October 25, 2025   Case Laws GST
    Matter remitted for de novo GST adjudication; petitioner to pre-deposit 50% via electronic cash ledger, file reply in 30 days
    October 25, 2025   Case Laws GST
    Writ dismissed: Section 161 rectification denied; valuation, Section 15(2)(b) and Section 6(2)(b) disputes require adjudication
    October 25, 2025   Case Laws GST
    HSN 23061020 cotton seed de-oiled cake classified as oil-cake residue; exempt from GST from 22.09.2017, no ITC
    October 25, 2025   Case Laws GST
    Authority rules B+G+31 service apartment is commercial building construction, not multi-storey residential for tax classification under RERA definitio...
    October 25, 2025   Case Laws Income Tax
    Order and notice under Section 148A(b) quashed for failing to give statutory time to reply and denying hearing
    October 25, 2025   Case Laws Income Tax
    Assessee succeeds; 25% disallowance of alleged bogus sales deleted after documents prove genuine sales; Section 37 inapplicable
    October 25, 2025   Case Laws Income Tax
    Assessee's appeal allowed; addition under section 69A deleted as tax officer's disallowance rested on conjecture, no s.131/s.133(6) steps
    October 25, 2025   Case Laws Income Tax
    Deletion of transfer pricing adjustments for AMP and regional HQ; warranty reimbursements pass-through; expat salaries allowed u/s 37(1)
    October 25, 2025   Case Laws Income Tax
    Depreciation Under s.32 Upheld for Pre-2021 Goodwill from Amalgamation; Amendment Applies Prospectively. Revenue's colourable device claim rejected; a...
    October 25, 2025   Case Laws Income Tax
    Exemptions under sections 10(34)/10(35) upheld; section 12A cancellation bars section 11 claims; sections 13(1)(d)/13(2)(h) rejected; 80G remitted
    October 25, 2025   Case Laws Income Tax
    Appeal allowed: Direct AO to grant TDS credit for RBI bond maturity, verify claims under Rule 37BA(3)(ii)
    October 25, 2025   Case Laws Income Tax
    Resale price method upheld for distribution; assessee's margins accepted and certain transfer-pricing adjustments deleted due to documented reimbursem...
    October 25, 2025   Case Laws Income Tax
    Section 10(10AA)(i) limited to Central/State government employees; PSU employees get only Rs.3,00,000 leave encashment exemption
    October 25, 2025   Case Laws Income Tax
    Assessee allowed to apply funds under s.11(1)(a) for foreign institute fees and forex losses for Indian education
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October 25, 2025   Case Laws GST
Quashing GST registration cancellation for lack of adjudicator, notice and hearing; violation of Articles 14 and 19(1)(g)
October 25, 2025   Case Laws GST
Thippi residue from cassava starch is classed as Chapter 23 (tariff 2303 1000), not Chapter 11; GST applies under 02/2017-CT(Rate)
October 25, 2025   Case Laws Customs
Seized areca (betel) nuts not prohibited; revenue failed to prove smuggling, penalties for illegal importation quashed
October 25, 2025   Case Laws GST
IGST on ocean freight held ultra vires; refund Rs. 2.62 crore ordered and interest payable; Sections 54/56 inapplicable
October 25, 2025   Case Laws GST
Notifications' Entry 9 and Entry 10 quashed for imposing duplicate IGST on service element within composite goods supply
October 25, 2025   Case Laws GST
Matter remitted for fresh consolidated order under Rule 16(5); ITC demand reopened, petitioner to deposit 50% disputed tax
October 25, 2025   Case Laws GST
Matter remitted for de novo GST adjudication; petitioner to pre-deposit 50% via electronic cash ledger, file reply in 30 days
October 25, 2025   Case Laws GST
Writ dismissed: Section 161 rectification denied; valuation, Section 15(2)(b) and Section 6(2)(b) disputes require adjudication
October 25, 2025   Case Laws GST
HSN 23061020 cotton seed de-oiled cake classified as oil-cake residue; exempt from GST from 22.09.2017, no ITC
October 25, 2025   Case Laws GST
Authority rules B+G+31 service apartment is commercial building construction, not multi-storey residential for tax classification under RERA definition
October 25, 2025   Case Laws Income Tax
Order and notice under Section 148A(b) quashed for failing to give statutory time to reply and denying hearing
October 25, 2025   Case Laws Income Tax
Assessee succeeds; 25% disallowance of alleged bogus sales deleted after documents prove genuine sales; Section 37 inapplicable
October 25, 2025   Case Laws Income Tax
Assessee's appeal allowed; addition under section 69A deleted as tax officer's disallowance rested on conjecture, no s.131/s.133(6) steps
October 25, 2025   Case Laws Income Tax
Deletion of transfer pricing adjustments for AMP and regional HQ; warranty reimbursements pass-through; expat salaries allowed u/s 37(1)
October 25, 2025   Case Laws Income Tax
Depreciation Under s.32 Upheld for Pre-2021 Goodwill from Amalgamation; Amendment Applies Prospectively. Revenue's colourable device claim rejected; assessment set aside
October 25, 2025   Case Laws Income Tax
Exemptions under sections 10(34)/10(35) upheld; section 12A cancellation bars section 11 claims; sections 13(1)(d)/13(2)(h) rejected; 80G remitted
October 25, 2025   Case Laws Income Tax
Appeal allowed: Direct AO to grant TDS credit for RBI bond maturity, verify claims under Rule 37BA(3)(ii)
October 25, 2025   Case Laws Income Tax
Resale price method upheld for distribution; assessee's margins accepted and certain transfer-pricing adjustments deleted due to documented reimbursements
October 25, 2025   Case Laws Income Tax
Section 10(10AA)(i) limited to Central/State government employees; PSU employees get only Rs.3,00,000 leave encashment exemption
October 25, 2025   Case Laws Income Tax
Assessee allowed to apply funds under s.11(1)(a) for foreign institute fees and forex losses for Indian education

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GST

HC held that the statutory three-month period prescribed by...

Mandatory three-month reply period under Section 73(2) read with 73(10) CGST Act invalidates improperly served SCN; orders quashed

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GST November 4, 2025 Case Laws HC
HC held that the statutory three-month period prescribed by Section 73(2), read with Section 73(10) of the CGST Act, is mandatory and affords the minimum time for an assessee to reply to a show cause notice. The revenue's plea that a technical glitch caused reissuance of DRC-01 on 12 Aug 2024 does not cure defective service of the SCN dated 31 May 2024; the SCN was not served within the statutory period and was sent to an incorrect address despite the petitioner's address amendment on 15 May 2024. Consequently the SCN of 28/31 May 2024 and all consequential orders are quashed and the petition is allowed.
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