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    October 3, 2026   Case Laws Income Tax
    Regional Rural Bank deeming fiction preserves co-operative deduction and limits revision of correct assessments under income-tax law.
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October 3, 2026   Case Laws Income Tax
Regional Rural Bank deeming fiction preserves co-operative deduction and limits revision of correct assessments under income-tax law.
October 3, 2026   Case Laws Income Tax
Stock-in-trade valuation permits banks to value Government securities at cost or market value, protecting depreciation claims.
October 3, 2026   Case Laws Income Tax
Source-based taxation of technical service fees requires withholding despite third-party foreign grant payments discharging contractual liability.
October 3, 2026   Case Laws Income Tax
Independent penalty proceedings bar assessment revision solely for non-initiation of under-reporting penalties in completed assessments.
October 3, 2026   Case Laws Income Tax
Personal-use motor cars are personal effects, so their sale cannot generate an allowable long-term capital loss.
October 3, 2026   Case Laws Income Tax
Online gaming withholding applies only to qualifying game winnings, protecting promotional bonuses and unsupported prize-payment disallowances.
October 3, 2026   Case Laws Income Tax
Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefit.
October 3, 2026   Case Laws Income Tax
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish commercial independence.
October 3, 2026   Case Laws Income Tax
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loans.
October 3, 2026   Case Laws Income Tax
Affixture service of reassessment notices fails without due diligence, correct address verification, and local witness confirmation.
October 3, 2026   Case Laws Customs
Immediate preventive suspension requires prompt action; unexplained departmental delay invalidates Customs Broker licence suspension orders.
October 3, 2026   Case Laws Customs
Sentencing for customs misdeclaration of red sander exports follows the lower penalty where Section 123 coverage remains unproved.
October 3, 2026   Case Laws Customs
Special Advance Authorisation imports retain duty exemption despite Minimum Import Price conditions for polyester knitted fabric imports.
October 3, 2026   Case Laws Customs
Prospective customs notification amendments cannot block provisional release of specialised second-hand equipment shipped under earlier Bills of Lading.
October 3, 2026   Case Laws Customs
Anti-dumping duty on castings does not extend to imported wind-turbine gear boxes as complete components.
October 3, 2026   Case Laws Customs
Written Acceptance of Customs Reassessment Does Not Bar Challenges to Unsupported Valuation Enhancements under Statutory Valuation Safeguards
October 3, 2026   Case Laws Customs
Specific tariff classification for LCD panels overrides vehicle-parts treatment, eliminating differential duty, interest, and penalties.
October 3, 2026   Case Laws Customs
Embedded communication modules qualify as apparatus parts and may receive basic customs duty exemption outside excluded consumer devices.
October 3, 2026   Case Laws Companies Law
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require proof.
October 3, 2026   Case Laws IBC
Fraudulent CIRP initiation permits recall, but a mature collective process may continue after stakeholder assessment.

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Home › Highlights › GST › 2025 › November, 2025 › This
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The HC adjudicated writ petitions challenging the constitutional...

Circular on inverted duty refunds under Section 54(3) held ultra vires for retrospective application of 2022 restrictions

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GST November 20, 2025 Case Laws HC
The HC adjudicated writ petitions challenging the constitutional validity of Clause 2 of Circular No. 181/13/2022-GST dated 10.11.2022 issued under Section 54(3) of the CGST Act, 2017, concerning refund of unutilised input tax credit under the inverted duty structure. Concurring with the view of another HC, it held that the Circular is ultra vires to the extent it retrospectively applies restrictions introduced by the Notification dated 13.07.2022 to all refund applications filed on or after 18.07.2022. The HC found no distinguishing circumstance or justification advanced by the revenue. Accordingly, the writ petitions were allowed, and the proceedings initiated vide notice dated 04.06.2024 were quashed.
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