The Hon'ble Supreme Court in M/s PVCON ENGINEERING CO. Versus CGST AND CENTRAL EXCISE, BHOPAL & ORS. - 2026 (9) TMI 1490 - SC Order issued notice on the question whether the mandatory pre-deposit for preferring an appeal before the Goods and Services Tax Appellate Tribunal ("the GSTAT") in penalty-only matters, introduced with effect from October 01, 2025, is to be determined with reference to the date of issuance of the Show Cause Notice or the date of filing of the appeal, and in the meanwhile... ... ...

An unsuccessful challenge to an officer's jurisdiction does not necessarily end the taxpayer's case. In M/s Moral Pharmaceuticals Private Limited Versus The Union of India through the Finance Secretary, Department of Revenue, Govt. of India, New Delhi., The Government of India, Ministry of Finance (Department of Revenue), through the Director- CBIC, New Delhi., The Superintendent (Adjn), CGST and CX (H), Central GST and Central Excise Department), Patna-1, The Joint Commissioner, Central... ... ...

ITA 2025 ITA 1961   37. Certain deductions allowed on actual payment basis only. 1[Certain deductions to be only on actual payment. Words basis only have been added in ITA 2025   Corresponding provision matched.   (1) The sums payable, as specified in sub-section (2), which are otherwise allowable as a deduction under this Act, shall be allowed as a deduction while computing the income chargeable under section 26 only in the tax year in which such su... ... ...

The Gauhati High Court has reaffirmed that provisional attachment under Section 83 of the CGST Act, 2017 is an exceptional, time-bound protective measure. It cannot become an indefinite freeze on personal bank accounts, particularly when the account holders are not even noticees in the tax proceedings. When a Temporary Safeguard Becomes a Continuing Restraint The power to provisionally attach property under the Goods and Services Tax law is among the most severe measures available to the t... ... ...

Customer relationship management has come a long way from spreadsheets and sticky notes. Today, businesses are dealing with massive volumes of customer data, and manually sorting through it just isn't practical anymore. This is where artificial intelligence is changing the game. Companies are no longer just storing customer information - they're using that information to predict behavior, automate routine tasks, and respond to customers before problems even arise. This shift is why more ... ... ...

The GSTAT Kolkata has held that allegations of fraud, wilful misstatement or suppression cannot be converted into a tax demand under Section 74 without first serving a valid show cause notice. Neither a summons, nor a personal hearing, nor an order in Form GST DRC-07 can cure that fundamental defect. Why a Section 74 Demand Must Begin With Notice Section 74 of the Central Goods and Services Tax (CGST) Act, 2017 addresses serious allegations. It applies where tax has allegedly remained unpa... ... ...

Composite appeals against decrees in consolidated suits are maintainable where the memorandum challenges both decrees, certified copies of each decree are filed, and requisite aggregate court fees are paid. A single copy of the common judgment may suffice where dispensation is sought. Failure to file separate appeal memoranda is a curable formal defect, not a substantive bar. Res judicata does not apply merely because common decrees arising from consolidated proceedings are challenged together; procedural rules cannot defeat the substantive right of appeal without prejudice.

Cenvat credit on outward transportation is admissible where goods are supplied to the buyer's premises and the supplier bears the freight. Invoices establishing delivery at the buyer's premises and freight borne by the supplier support treatment of that premises, rather than the factory gate, as the relevant place of removal. Credit on those transportation charges is therefore correctly availed, and its denial is unsustainable.

Penalty for dealing with confiscation - liable excisable good - Proof of personal involvement in clandestine clearance - Penalty on the appellant for alleged involvement in clandestine manufacture and clearance of pan masala and scented jarda tobacco - HELD THAT: - Rule 26 is attracted only where evidence establishes that the person acquired possession of, or was concerned in the specified dealings with, excisable goods while knowing or having reason to believe that they were liable to confis... ... ...

Regular bail for alleged cess and excise-duty evasion - Quantification of duty evasion from seized machinery - Unsubstantiated apprehension of reoffending as a ground to deny bail Regular bail for alleged cess and excise-duty evasion - Quantification of duty evasion from seized machinery - Unsubstantiated apprehension of reoffending as a ground to deny bail - Regular bail in alleged illegal manufacture and sale of pan masala and zarda, involving suspected cess and excise-duty evasion quantifi... ... ...

Service tax abatement after reversal of CENVAT credit - Eligibility for service tax abatement on composite civil construction services after reversal of CENVAT credit with interest HELD THAT: - The Department did not specifically dispute that the CENVAT credit availed by the appellant had been reversed and that interest for the delayed reversal had been paid. Following the coordinate Bench view, the bar against abatement ceased to apply upon such complete reversal with applicable interest. Ca... ... ...

Taxability of outbound tour operator services - Cancellation charges as compensatory receipts - Reimbursement of air-ticket costs in package tours - Extended limitation in absence of suppression Taxability of outbound tour operator services - Service-tax liability on international package-tour bookings consumed outside India - HELD THAT: - The Tribunal found that the outward booking service was consumed by the tourist outside Indian territory and was therefore not liable to levy and collectio... ... ...

Refund of duplicate service tax payment - Unjust enrichment in refund of duplicate service tax - Interest on delayed refund Refund of duplicate service tax payment - Unjust enrichment in service tax refund - Refund of service tax paid twice under reverse charge for the same FY 2008-09 liability, despite non-reporting of the initial payment in the ST-3 return and the objection of unjust enrichment - HELD THAT: - The challans and contemporaneous records established that the earlier payment had ... ... ...

Judicial discipline - reference by a Bench of lesser strength - Constitution of a Larger Bench - power of the President - Reference jurisdiction - subsistence of a live appeal Judicial discipline - binding precedent - Constitution of a Larger Bench - power of the President - Power of a Bench of lesser strength to seek a reference against decisions of Benches of greater strength, and competence of the President to constitute a three-Member Larger Bench - HELD THAT: - A Bench of lesser strength... ... ...

Business Auxiliary Service - Trading of cargo space - Sale of cargo slots at specific rates Taxability under Business Auxiliary Service of the margin earned on purchase and sale of cargo slots at specifically agreed rates - HELD THAT: - Commission was payable only where the appellant acted as a General Sales Agent. Cargo slots obtained at specifically agreed rates were purchased and resold independently, and the resulting differential represented trading profit or loss rather than commission ... ... ...

SEZ service-tax exemption for authorised services - Situs of service for SEZ exemption - Rent-a-cab service for authorised SEZ operations Entitlement to service-tax exemption for rent-a-cab service authorised by the SEZ Specified Officer and supplied for authorised SEZ operations, notwithstanding that pick-up and drop of staff was performed outside the SEZ area - HELD THAT: - The statutory exemption for taxable services supplied for authorised SEZ operations does not depend upon the situs of ... ... ...

Refund of pre-deposit - adjustment towards penalties - Interest on delayed refund of pre-deposit Refund of pre-deposit - adjustment towards penalties - Consequential refund following appellate relief - Recovery of penalties from the refund of pre-deposit after the earlier appellate order had set aside the penalties, and consequential refund of the deposit attributable to the Event Management Services demand subsequently set aside. - HELD THAT: - A refund arising from an appellate order had to... ... ...

Quantification of service tax dues under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Section 87(b) bank lien notice as written communication of duty liability Eligibility under the Scheme where the outstanding service tax liability was communicated in a pre-cut-off notice issued to the petitioner's bank for creation of lien - HELD THAT: - Section 121(r) requires a written communication of the amount of duty payable. The notice issued under Section 87(b), before the cut-off da... ... ...

Challenge to grant of bail and cancellation of bail - Connected PMLA and CBI bail proceedings - Application of mind in grant of bail for alleged unauthorised telephone interception Challenge to grant of bail and cancellation of bail - Scope of review of an order granting regular bail as distinct from cancellation of bail for subsequent conduct - HELD THAT: - A challenge to the original grant of bail is confined to whether the discretion was vitiated by perversity, illegality, non-application ... ... ...

Twin conditions for bail under the Prevention of Money Laundering Act - Prolonged undertrial detention and right to speedy trial Twin conditions for bail under the Prevention of Money Laundering Act - Entitlement to bail under the PMLA despite allegations that proceeds of crime were routed through accounts standing in the applicant's name - HELD THAT: - The enquiry under Section 45 proceeds on broad probabilities and does not require a meticulous appraisal of evidence or a final finding o... ... ...