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    November 15, 2025   Case Laws Service Tax
    Transfer of land development rights not a taxable service under Section 65B(44): appeal allowed, demands quashed
    November 15, 2025   Case Laws Service Tax
    Appeal allowed: Tax demand quashed where offshore services' tax liability falls on Indian recipient under Section 66A
    November 15, 2025   Case Laws Indian Laws
    Hostel premises declared residential; commercial property, water and electricity tax demands quashed for lack of prior notice; Section 100 noted
    November 14, 2025   Case Laws GST
    Order set aside and matter remanded for fresh adjudication after breach of natural justice; petitioner must deposit Rs.25,000
    November 14, 2025   Case Laws GST
    Detention and seizure under Section 129 GST quashed where genuine import documents and e-way bill later produced
    November 14, 2025   Case Laws GST
    Adjudication order set aside for confirming demand beyond show-cause notice; remand for fresh hearing under Section 75(7)
    November 14, 2025   Case Laws GST
    Section 74 invocation requires clear allegation of fraud, wilful misstatement or suppression; notices defective, Section 73 recovery possible
    November 14, 2025   Case Laws GST
    Writ petition dismissed challenging penalty under s.122 CGST for fraudulent ITC via bogus firms; appeal lies under s.107 CGST
    November 14, 2025   Case Laws Service Tax
    Revenue appeal dismissed for lack of approved layout plan; mega exemption upheld; improper authorization; wrong section invoked instead of 86(2A)
    November 14, 2025   Case Laws IBC
    Appeal dismissed; merger validity not reopened, leasehold rights transferred to corporate debtor formed liquidation estate; section 36(4)(a)(iv) inapp...
    November 14, 2025   Case Laws GST
    Petition dismisses challenge to GST cancellation but grants fresh hearing after Section 107 appeal rejected for delay
    November 14, 2025   Case Laws GST
    Section 130 cannot replace assessment under Sections 73/74; Section 35(6) mandates tax determination for unrecorded goods
    November 14, 2025   Case Laws GST
    Petitioner granted bail under conditions despite Section 132 offences; prolonged custody since 18.04.2025 deemed unjustified
    November 14, 2025   Case Laws GST
    Petition allowed; multiple adjudication orders and single show-cause notice quashed, directing consequential action for implementation consistent with...
    November 14, 2025   Case Laws Income Tax
    Appeal allowed: Unsecured loan in AY 2014-15 held genuine; section 68 addition disallowed; section 133(6) evidence accepted
    November 14, 2025   Case Laws Income Tax
    Invocation of section 153C requires concurrent AO satisfaction; failure led to upholding assessment under section 147
    November 14, 2025   Case Laws Income Tax
    Notices digitally signed on 01.04.2021 treated as issued under substituted s.148A; AO must furnish material and follow s.148A procedure.
    November 14, 2025   Case Laws Income Tax
    Revision under s.263 invalid where assessing officer adopted tenable view on s.56(2)(x)(c) shares acquired below market value
    November 14, 2025   Case Laws Income Tax
    Tax appeal partly allowed: administrative fee deleted; subscription fees for access to copyrighted works not taxable as royalty under DTAA
    November 14, 2025   Case Laws Income Tax
    Penalty under s.271(1)(c) quashed where income disclosed in survey later included in returns under s.139(1) and s.153A
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November 15, 2025   Case Laws Service Tax
Transfer of land development rights not a taxable service under Section 65B(44): appeal allowed, demands quashed
November 15, 2025   Case Laws Service Tax
Appeal allowed: Tax demand quashed where offshore services' tax liability falls on Indian recipient under Section 66A
November 15, 2025   Case Laws Indian Laws
Hostel premises declared residential; commercial property, water and electricity tax demands quashed for lack of prior notice; Section 100 noted
November 14, 2025   Case Laws GST
Order set aside and matter remanded for fresh adjudication after breach of natural justice; petitioner must deposit Rs.25,000
November 14, 2025   Case Laws GST
Detention and seizure under Section 129 GST quashed where genuine import documents and e-way bill later produced
November 14, 2025   Case Laws GST
Adjudication order set aside for confirming demand beyond show-cause notice; remand for fresh hearing under Section 75(7)
November 14, 2025   Case Laws GST
Section 74 invocation requires clear allegation of fraud, wilful misstatement or suppression; notices defective, Section 73 recovery possible
November 14, 2025   Case Laws GST
Writ petition dismissed challenging penalty under s.122 CGST for fraudulent ITC via bogus firms; appeal lies under s.107 CGST
November 14, 2025   Case Laws Service Tax
Revenue appeal dismissed for lack of approved layout plan; mega exemption upheld; improper authorization; wrong section invoked instead of 86(2A)
November 14, 2025   Case Laws IBC
Appeal dismissed; merger validity not reopened, leasehold rights transferred to corporate debtor formed liquidation estate; section 36(4)(a)(iv) inapplicable
November 14, 2025   Case Laws GST
Petition dismisses challenge to GST cancellation but grants fresh hearing after Section 107 appeal rejected for delay
November 14, 2025   Case Laws GST
Section 130 cannot replace assessment under Sections 73/74; Section 35(6) mandates tax determination for unrecorded goods
November 14, 2025   Case Laws GST
Petitioner granted bail under conditions despite Section 132 offences; prolonged custody since 18.04.2025 deemed unjustified
November 14, 2025   Case Laws GST
Petition allowed; multiple adjudication orders and single show-cause notice quashed, directing consequential action for implementation consistent with law
November 14, 2025   Case Laws Income Tax
Appeal allowed: Unsecured loan in AY 2014-15 held genuine; section 68 addition disallowed; section 133(6) evidence accepted
November 14, 2025   Case Laws Income Tax
Invocation of section 153C requires concurrent AO satisfaction; failure led to upholding assessment under section 147
November 14, 2025   Case Laws Income Tax
Notices digitally signed on 01.04.2021 treated as issued under substituted s.148A; AO must furnish material and follow s.148A procedure.
November 14, 2025   Case Laws Income Tax
Revision under s.263 invalid where assessing officer adopted tenable view on s.56(2)(x)(c) shares acquired below market value
November 14, 2025   Case Laws Income Tax
Tax appeal partly allowed: administrative fee deleted; subscription fees for access to copyrighted works not taxable as royalty under DTAA
November 14, 2025   Case Laws Income Tax
Penalty under s.271(1)(c) quashed where income disclosed in survey later included in returns under s.139(1) and s.153A

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Customs

A dedicated online module on the customs authority's portal has...

Customs launches online Section 65 module for MOOWR and MOOSWR warehouse applications with user manuals and helpdesk

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Customs November 18, 2025 Circulars
A dedicated online module on the customs authority's portal has been launched to process applications under Section 65 for MOOWR (warehouses under Section 58) and MOOSWR (special warehouses under Section 58A), with detailed user manuals available on the portal for trade and departmental users. Technical issues may be raised via the designated helpdesk and an escalation email for departmental officers. Regional chief commissioners must publish applicable port codes for application receipt and ensure trade onboarding to the new module; a Hindi version is also available.
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Acts Income Tax
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