HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON'BLE MEMBER (TECHNICAL), MR. RAJU For the Appellant : Shri Devan Parikh Sr. Advocate with Shri Dhaval K Shah & Shri Nisarg Desai, Advocates For the Respondent : Shri Rajesh Nathan, Assistant Commissioner (AR) ORDER RAMESH NAIR The appellant are engaged in the manufacture of Drug Intermediate falling under Chapter 28 and 29 of the first schedule to Central Excise Tariff Act 1985 and they were also granted permission to funct... ... ...

DR. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI RATHOD KAMLESH JAYANTBHAI, ACCOUNTANT MEMBER For the Appellant : Sh. Yogesh Pokharna, CA For the Respondent : Ms. Nidhi Nair, Sr. DR ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM: This appeal is preferred by the revenue, which is arising out of the order of the National Faceless Appeal Centre, Delhi dated 21.08.2023 [here in after 'NFAC'] for assessment year 2017-18 which in turn arise from the order dated 20.12.2019 passed under section 1... ... ...

Hon'ble Judges P. Sathasivam and B.S. Chauhan, JJ. For Appellant : Basava Prabhu S. Patil, Sr. Adv., B. Subrahmanya Prasad, Ajay Kumar Mishra, Rajendra Prasad B. and V.N. Raghupathy, Advs. For Respondents : Party-in-person ORDER 1. Leave granted. 2. Heard learned senior counsel for the appellants and respondent appearing in person. 3. The impugned judgment passed by the High Court arose out of regular first appeal filed under Section 96 CPC. It is the grievance of the appel... ... ...

Upfront lease premiums for land may be exempt from GST under Entry 41 where a lease runs for at least thirty years, the lessor has the prescribed government ownership status, and the plot is used for industrial operations or recognised financial-services infrastructure. Industrial use requires actual manufacturing or comparable physical operations, while financial-business infrastructure requires market-facing financial services rather than internal corporate accounting. Exclusive allotted use is mandatory, and a change of land use may result in tax, interest, and penalty liability. Procedural omissions may be excused, but substantive eligibility conditions require strict compliance.

Rectification of orders to be passed by any income-tax authority on an application of assessee or application by Ld. AO - passing of order is mandatory. In case of no order, it can be deemed to have been allowed based on principals laid down by the honourable Supreme Court. Sections are reproduced and relevant portion of provisions relevant for the subject matter of this article are reproduced with highlight below in columnar manner for ITA 2025 and ITA 1961. ITA 2025 ITA 1961 Observ... ... ...

The Hon'ble Supreme Court in GVK JAIPUR EXPRESSWAY PVT. LTD Versus DEPUTY COMMISSIONER OF STATE TAX & ORS. - 2026 (9) TMI 1489 - SC Order issued notice in the Special Leave Petition filed by the Assessee challenging the judgment of the Hon'ble Rajasthan High Court, which had dismissed its writ petition against a total GST demand of Rs. 14,06,54,640/-, wherein the Assessee contended that neither the Show Cause Notice ("SCN") nor the adjudication order was duly served upon it and that the service ... ... ...

Abbreviation used : ITA 1961 or 61 Act - The income-tax Act, 1961 ITA 2025 or 25 Act - The income-tax Act, 2025 ITR 1962 or 62 Rules - Income Tax Rules 1962 ITR 2026 Or Rules 2026- Income-tax rules 2026 TY- Tax year in ITA 2025 PY - Previous year in ITA 1961. The provisions are reproduced below in table with highlights added by learned author and his remarks are also given for observations and remarks: Income Tax Act, 2025 Income Tax Act, 1961 Remarks 5. Scope of... ... ...

Beyond the Milestone: What Success Makes of Us Writing my 250th article on the Tax TMI Online Portal since 9 February 2026 is unquestionably satisfying. However, a milestone becomes truly meaningful when it prompts reflection not only on the distance travelled but also on who we have become along the way. Professional life teaches us to count qualifications, assignments, promotions, awards and publications. It rarely asks whether increasing success has also made us more balanced, approachable... ... ...

The Patent Cooperation Treaty (PCT) is an international treaty administered by the World Intellectual Property Organization (WIPO) that simplifies the process of seeking patent protection for inventions in multiple countries. The PCT does not grant an "international patent." Instead, it provides a unified international filing procedure through which an applicant can preserve the possibility of obtaining patents in multiple countries, followed by examination and grant by individual national or re... ... ...

Where Refund Entitlement Meets Appellate Finality A refund claim under the inverted duty structure must be examined by determining why input tax credit has accumulated. If a taxpayer uses chemicals, dyes and consumables taxed at 12% or 18% to make an outward supply taxed at 5%, the resulting accumulation cannot be rejected merely because the input and output are said to fall under the same broad HSN classification. The decision in The Commissioner of CGST & Central Excise, Kolkata North Co... ... ...

Introduction In a competitive marketplace, consumers often distinguish products not only by their technical features or brand names but also by their shape, configuration, pattern, ornamentation and visual appearance. The appearance of a product can influence consumer preference, brand recognition and commercial success. For businesses investing substantial resources in product design, protecting that visual identity is therefore an important part of an intellectual property strategy. I... ... ...

A brand name is one of the most important assets of a business because it distinguishes your goods or services from those of competitors. In India, a brand name can be protected by registering it as a trademark under the Trade Marks Act, 1999 and the Trade Marks Rules, 2017. Registration gives the proprietor statutory rights over the registered mark in relation to the goods or services for which it is registered. The registration process is administered by the Trade Marks Registry under the O... ... ...

HONOURABLE MR.JUSTICE S.R.BRAHMBHATT AND HONOURABLE MR.JUSTICE UMESH A. TRIVEDI MR HARSHADRAY A DAVE(3461) FOR THE PETITIONER(S) NO. 1,2 M/S TRIVEDI AND GUPTA(949) FOR THE RESPONDENT(S) NO. 7 MR ANKIT SHAH(6371) FOR THE RESPONDENT(S) NO. 4,5,8,9 MR DEVANG VYAS(2794) FOR THE RESPONDENT(S) NO. 1,2 MR RJ OZA(520) FOR THE RESPONDENT(S) NO. 3,6 MS MAITHILI D MEHTA(3206) FOR THE RESPONDENT(S) NO. 1 ORAL ORDER (PER : HONOURABLE MR.JUSTICE S.R.BRAHMBHATT) 1. In this petition, the... ... ...

OFFICE OF THE COMMISSIONER OF CUSTOMS (GENERAL) Customs Cargo Service Provider (CCSP) Cell Jawaharlal Nehru Custom House PO: Sheva, Tal Uran, Navi Mumbai-400707 Date :28-09-2026 Public Notice No. 117/2026 Subject: - Reg. Attention of all Importers, Exporters, Customs Brokers, Shipping Lines/Shipping Agents, Freight Forwarders, Port Terminal Operators, Custodians, Customs Cargo Service Providers (CCSPs), CONCOR, Container Rail Road Services Pvt. Ltd. (DP World Group) M/s Gat... ... ...

Approval under section 45(4)(b) is granted to Jai Research Foundation for scientific research as a Research Association for tax years 2026-2027 through 2030-2031. The approval is subject to compliance with rule 33. For each tax year in which donations are received, the Foundation must submit a Form No. 15 statement by 31 May immediately following that tax year and furnish donors Form No. 16 certificates specifying donation amounts.

Eligibility for an inverted duty structure refund on cotton yarn depends on factual verification of whether the claimant manufactured yarn using cotton fibre, packing materials and consumables, or merely traded in yarn. Documentary examination must establish the nature of the activity before refund eligibility is determined. Refund-rejection and appellate orders were quashed, with the claims remitted for factual verification and fresh final orders.

Reliance on a previously quashed departmental circular could not sustain rejection of an inverted-duty refund claim for cotton-yarn clearances. High Court quashed the appellate order because it rested on that circular and required fresh examination of the inputs procured and their use in manufacturing and clearing cotton yarn before refund eligibility could be determined. The refund claims were remitted for fresh examination, with refund to be granted if eligibility is established.

Transitional input tax credit claimants could file or revise Form GST TRAN-1 and TRAN-2 within the extended window available to aggrieved registered assessees. Claims filed or revised through that facility remain subject to verification on merits after a reasonable opportunity is provided. The extended mechanism therefore preserves access to transitional credit claims while requiring substantive verification before credit is granted.

Statutory personal hearing under GST requires a real and effective opportunity where a taxable person requests a hearing before an adverse adjudication. Failure to provide a post-reply hearing vitiates the original adjudication and requires fresh consideration. A reasoned order must address the taxpayer's explanation, relevant facts, evidentiary basis, and grounds for inferring an additional taxable supply; a bare rejection of the reply is insufficient. Non-cancellation of a duplicate e-way bill is a material but non-conclusive circumstance, requiring cumulative assessment with primary evidence and surrounding facts. Following amendment, pre-show-cause intimation is enabling, so its non-issuance does not independently require remand.

Reasoned and speaking appellate orders require consideration of the appellants' material grounds and cited authorities; a bare affirmation of original orders in identical terms fails to exercise appellate jurisdiction. Where original adjudication proceeded ex parte and objections concerning notice, relied-upon documents, and personal hearing remain unexamined, remand preserves the effective appellate remedy rather than a merits decision at the appellate stage. The appellate and original orders were set aside, with fresh adjudication requiring identification and availability of relied-upon documents, reasonable time to reply, an effective personal hearing, and reasoned orders.