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    November 12, 2025   Case Laws Income Tax
    Assessment under section 44AD upheld at 8% of turnover; unexplained immovable investment disallowed for lack of proof
    November 12, 2025   Case Laws Income Tax
    Addition of capital gains to individual assessment set aside; documents show property owned and sold by HUF and trust
    November 12, 2025   Case Laws Income Tax
    Assessee entitled to deduction under s.80IA(4): airport operators as statutory authorities; ground handling seen as infrastructure facility
    November 12, 2025   Case Laws Service Tax
    Black tea remains agricultural produce; commission agent services fall under negative list under Section 66D, tax quashed
    November 12, 2025   Case Laws Income Tax
    Addition of Rs.27,00,000 quashed; spouse's disclosed sale avoids double taxation, sale qualifies as long-term capital loss
    November 12, 2025   Case Laws Income Tax
    ESOP expenditure allowed as FMV difference; long-term capital gain issue sent back for collector rate determination; deferred income additions disallo...
    November 12, 2025   Case Laws Benami Property
    Benami transaction found; inconsistent pleadings and missing financial evidence prompt remand for de novo adjudication
    November 12, 2025   Case Laws Customs
    Appeal remitted for fresh adjudication with expert input to reassess most-akin classification, suppression, mis-declaration and s.112(a)
    November 12, 2025   Case Laws Customs
    Import seizure, confiscation under s.111(d) set aside; bona fide declaration, duties paid, no evasion found
    November 12, 2025   Case Laws SEBI
    Appeal partly allowed: produce investigatory materials, specified chats, trade logs; third-party chats withheld; call details allowed; no Section 65B ...
    November 12, 2025   Case Laws SEBI
    Appeal allowed; impugned order quashed as regulator failed to prove nexus or manipulative scheme; sale genuine - s.12A(a)-(c), Regs 3(a)-(d),4(1),4(2)...
    November 12, 2025   Case Laws IBC
    Appeal allowed; resolution professional must list bank as secured financial creditor based on liened fixed deposits cash collateral
    November 12, 2025   Case Laws IBC
    Irrevocable continuing guarantee upheld for renewals and variations, guarantor liable for obligations limited to Rs 3.84 crore
    November 12, 2025   Case Laws IBC
    Appeal dismissed for lack of merit and locus after withdrawal; relief mirrored earlier IA; plan approved under Sections 30(6),60(5)
    November 12, 2025   Case Laws FEMA
    Liability under Sections 3(b) and 3(c) of FEMA for unauthorized hawala remittances, under-invoicing and illegal foreign transfers upheld
    November 12, 2025   Case Laws Service Tax
    Appellant's ring-back tone service held OIDAR, taxable domestically for 01.07.2012-31.07.2016; liability confirmed, penalties vacated, remanded for re...
    November 12, 2025   Case Laws VAT / Sales Tax
    Inter-State sale under Section 3(a) upheld as buyer orders; 6A branch transfer rejected; penalty under 29(3) set aside
    November 12, 2025   Case Laws Indian Laws
    Acquittal upheld where accused rebutted statutory presumption under Sections 118, 139 N.I. Act on preponderance of probabilities
    November 11, 2025   Circulars Customs
    Government revises ITC (HS) 2022 Schedule-I import policy to align with Finance Act 2025; mandates CIB&RC pesticide registration
    November 11, 2025   Case Laws Income Tax
    Reassessment after four-year period invalid if based solely on change of opinion without concealment evidence under s.143(3)
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November 12, 2025   Case Laws Income Tax
Assessment under section 44AD upheld at 8% of turnover; unexplained immovable investment disallowed for lack of proof
November 12, 2025   Case Laws Income Tax
Addition of capital gains to individual assessment set aside; documents show property owned and sold by HUF and trust
November 12, 2025   Case Laws Income Tax
Assessee entitled to deduction under s.80IA(4): airport operators as statutory authorities; ground handling seen as infrastructure facility
November 12, 2025   Case Laws Service Tax
Black tea remains agricultural produce; commission agent services fall under negative list under Section 66D, tax quashed
November 12, 2025   Case Laws Income Tax
Addition of Rs.27,00,000 quashed; spouse's disclosed sale avoids double taxation, sale qualifies as long-term capital loss
November 12, 2025   Case Laws Income Tax
ESOP expenditure allowed as FMV difference; long-term capital gain issue sent back for collector rate determination; deferred income additions disallowed.
November 12, 2025   Case Laws Benami Property
Benami transaction found; inconsistent pleadings and missing financial evidence prompt remand for de novo adjudication
November 12, 2025   Case Laws Customs
Appeal remitted for fresh adjudication with expert input to reassess most-akin classification, suppression, mis-declaration and s.112(a)
November 12, 2025   Case Laws Customs
Import seizure, confiscation under s.111(d) set aside; bona fide declaration, duties paid, no evasion found
November 12, 2025   Case Laws SEBI
Appeal partly allowed: produce investigatory materials, specified chats, trade logs; third-party chats withheld; call details allowed; no Section 65B direction
November 12, 2025   Case Laws SEBI
Appeal allowed; impugned order quashed as regulator failed to prove nexus or manipulative scheme; sale genuine - s.12A(a)-(c), Regs 3(a)-(d),4(1),4(2)(a)
November 12, 2025   Case Laws IBC
Appeal allowed; resolution professional must list bank as secured financial creditor based on liened fixed deposits cash collateral
November 12, 2025   Case Laws IBC
Irrevocable continuing guarantee upheld for renewals and variations, guarantor liable for obligations limited to Rs 3.84 crore
November 12, 2025   Case Laws IBC
Appeal dismissed for lack of merit and locus after withdrawal; relief mirrored earlier IA; plan approved under Sections 30(6),60(5)
November 12, 2025   Case Laws FEMA
Liability under Sections 3(b) and 3(c) of FEMA for unauthorized hawala remittances, under-invoicing and illegal foreign transfers upheld
November 12, 2025   Case Laws Service Tax
Appellant's ring-back tone service held OIDAR, taxable domestically for 01.07.2012-31.07.2016; liability confirmed, penalties vacated, remanded for re-determination.
November 12, 2025   Case Laws VAT / Sales Tax
Inter-State sale under Section 3(a) upheld as buyer orders; 6A branch transfer rejected; penalty under 29(3) set aside
November 12, 2025   Case Laws Indian Laws
Acquittal upheld where accused rebutted statutory presumption under Sections 118, 139 N.I. Act on preponderance of probabilities
November 11, 2025   Circulars Customs
Government revises ITC (HS) 2022 Schedule-I import policy to align with Finance Act 2025; mandates CIB&RC pesticide registration
November 11, 2025   Case Laws Income Tax
Reassessment after four-year period invalid if based solely on change of opinion without concealment evidence under s.143(3)

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GST

The HC held that the impugned provisional attachment order dated...

Provisional attachment order of 1 Jan 2025 held appealable under Section 107 CGST Act; appeal allowed with pre-deposit

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GST November 19, 2025 Case Laws HC
The HC held that the impugned provisional attachment order dated 1 January 2025 is an appealable order under Section 107, CGST Act. The court recognised that consolidated show-cause notices spanning multiple periods may be interrogated to establish a pattern of fraudulent ITC availment via fictitious firms, and therefore allowed relief to the Petitioner for the period during which the writ petition remained pending. The Petitioner is permitted to institute the statutory appeal before the Commissioner (Appeals) subject to furnishing the prescribed pre-deposit. If the appeal is filed with the requisite pre-deposit by 15 December 2025, it shall not be dismissed on limitation grounds and shall be adjudicated on merits. Petition disposed.
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