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    October 29, 2025   Case Laws Income Tax
    Payments to doctors by hospital held professional fees, not salaries; withholding under s.192 and ss.201(1)/201(1A) inapplicable
    October 29, 2025   Case Laws Income Tax
    Revision under Section 263 upholds adjustment: government grants must reduce asset cost or be taxed, excess depreciation denied
    October 29, 2025   Case Laws Customs
    Reclassification, differential duty, confiscation and penalties quashed where department lacked chemical evidence and improperly reopened past clearan...
    October 29, 2025   Case Laws Customs
    Adjudicating authority cannot invoke section 28(9A) to suspend show cause notice before section 28(9) default periods expire
    October 29, 2025   Case Laws Customs
    Customs cannot revalue imported pre-packaged goods using Section 4A or replace BCD transaction price under Section 17
    October 29, 2025   Case Laws Money Laundering
    Petition challenging PMLA attachment orders dismissed; Section 42 appeals under Section 482 CrPC; BUDS Act not bar to IPC prosecution
    October 29, 2025   Case Laws Service Tax
    Partly allowed: preferential location charges eligible for construction abatement; Rs37.89L demand set aside; Rs13.15L tax confirmed; Sections 78A,77(...
    October 29, 2025   Case Laws VAT / Sales Tax
    Attachment and mutation of HUF immovable property to recover company VAT held unlawful; leasehold occupation not ownership
    October 29, 2025   Case Laws Customs
    Tribunal finds imported automatic car new; concessional duty allowed; Rule 12 and Rule 3 overturned; s.112(a), s.114AA penalties quashed
    October 29, 2025   Case Laws Customs
    Remission granted for balance warehoused goods under s.23; s.72(1)(d) duty mitigated, s.117 penalty reduced to Rs.25,000
    October 29, 2025   Case Laws Income Tax
    Denial of exemption under section 11 for delayed or non-simultaneous Form 10B upload held impermissible; technical errors not fatal
    October 29, 2025   Case Laws Income Tax
    AO cannot reject taxpayer DCF valuation under s.56(2)(viib) read with r.11UA without pinpointing specific errors
    October 29, 2025   Case Laws Income Tax
    Revisionary orders under s.263 quashed as ultravires where s.153A assessments didn't rely on seized material for s.80IC denial
    October 29, 2025   Case Laws GST
    SEZ unit entitled to refund of unutilised IGST credit under s.54 CGST Act; appellate order quashed
    October 29, 2025   Case Laws FEMA
    Impleadment allowed and 3,621-day delay condoned; legal representative substituted under FERA and FEMA statutory provisions
    October 29, 2025   Case Laws Indian Laws
    Section 138 cheques held non-encashable as security under agreement; criminal complaints and summons quashed, fresh summons required
    October 28, 2025   Circulars DGFT
    Government launches Bharat Aayat Niryat Lab Setu pilot to unify export-import testing, onboarding starts Nov 4, submissions Nov 11, 2025
    October 28, 2025   Circulars DGFT
    Import restriction on silver jewellery exempts SEZ/100% EOUs and Advance Authorisation/DFIA imports, sale to DTA prohibited
    October 28, 2025   Case Laws GST
    Anticipatory bail refused where accused allegedly assaulted and threatened a public servant; custodial interrogation deemed necessary for investigatio...
    October 28, 2025   Case Laws GST
    Regular bail granted where custodial detention unnecessary as tax quantum unassessed under SGST Act, 2017; applicant cooperative
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October 29, 2025   Case Laws Income Tax
Payments to doctors by hospital held professional fees, not salaries; withholding under s.192 and ss.201(1)/201(1A) inapplicable
October 29, 2025   Case Laws Income Tax
Revision under Section 263 upholds adjustment: government grants must reduce asset cost or be taxed, excess depreciation denied
October 29, 2025   Case Laws Customs
Reclassification, differential duty, confiscation and penalties quashed where department lacked chemical evidence and improperly reopened past clearances
October 29, 2025   Case Laws Customs
Adjudicating authority cannot invoke section 28(9A) to suspend show cause notice before section 28(9) default periods expire
October 29, 2025   Case Laws Customs
Customs cannot revalue imported pre-packaged goods using Section 4A or replace BCD transaction price under Section 17
October 29, 2025   Case Laws Money Laundering
Petition challenging PMLA attachment orders dismissed; Section 42 appeals under Section 482 CrPC; BUDS Act not bar to IPC prosecution
October 29, 2025   Case Laws Service Tax
Partly allowed: preferential location charges eligible for construction abatement; Rs37.89L demand set aside; Rs13.15L tax confirmed; Sections 78A,77(1)(c)(3) penalties vacated
October 29, 2025   Case Laws VAT / Sales Tax
Attachment and mutation of HUF immovable property to recover company VAT held unlawful; leasehold occupation not ownership
October 29, 2025   Case Laws Customs
Tribunal finds imported automatic car new; concessional duty allowed; Rule 12 and Rule 3 overturned; s.112(a), s.114AA penalties quashed
October 29, 2025   Case Laws Customs
Remission granted for balance warehoused goods under s.23; s.72(1)(d) duty mitigated, s.117 penalty reduced to Rs.25,000
October 29, 2025   Case Laws Income Tax
Denial of exemption under section 11 for delayed or non-simultaneous Form 10B upload held impermissible; technical errors not fatal
October 29, 2025   Case Laws Income Tax
AO cannot reject taxpayer DCF valuation under s.56(2)(viib) read with r.11UA without pinpointing specific errors
October 29, 2025   Case Laws Income Tax
Revisionary orders under s.263 quashed as ultravires where s.153A assessments didn't rely on seized material for s.80IC denial
October 29, 2025   Case Laws GST
SEZ unit entitled to refund of unutilised IGST credit under s.54 CGST Act; appellate order quashed
October 29, 2025   Case Laws FEMA
Impleadment allowed and 3,621-day delay condoned; legal representative substituted under FERA and FEMA statutory provisions
October 29, 2025   Case Laws Indian Laws
Section 138 cheques held non-encashable as security under agreement; criminal complaints and summons quashed, fresh summons required
October 28, 2025   Circulars DGFT
Government launches Bharat Aayat Niryat Lab Setu pilot to unify export-import testing, onboarding starts Nov 4, submissions Nov 11, 2025
October 28, 2025   Circulars DGFT
Import restriction on silver jewellery exempts SEZ/100% EOUs and Advance Authorisation/DFIA imports, sale to DTA prohibited
October 28, 2025   Case Laws GST
Anticipatory bail refused where accused allegedly assaulted and threatened a public servant; custodial interrogation deemed necessary for investigation
October 28, 2025   Case Laws GST
Regular bail granted where custodial detention unnecessary as tax quantum unassessed under SGST Act, 2017; applicant cooperative

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GST

HC considered the challenge to a rectification order adversely...

Rectification under Section 161 CGST set aside for breach of natural justice, matter remanded with 50% deposit condition

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GST November 21, 2025 Case Laws HC
HC considered the challenge to a rectification order adversely affecting the taxpayer without adequate adherence to principles of natural justice. HC set aside the impugned rectification and assessment orders and remitted the matter to the respondent authority for fresh adjudication. This remand is conditional upon the Petitioner depositing 50% of the disputed tax, as confirmed in the rectification order dated 11.09.2024, in cash from the Electronic Cash Register within 30 days of receipt of the order. The Petitioner shall, within the same period, file a detailed reply with supporting documents to the GST DRC-01 show cause notice dated 02.05.2024, treating the assessment order dated 08.07.2024 as an addendum. Petition disposed of.
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