Service Tax Demand Based Solely on ITR–ST-3 Mismatch Quashed: CESTAT
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside a service tax demand of over ₹1.39 lakh,...
UPS Imports Qualify as ‘Static Converters’ Eligible for Basic Customs Duty Exemption: CESTAT
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that Uninterruptible Power Supply (UPS) systems are eligible for...
Incorrect Understanding Of Law Can’t Automatically Be Treated As Tax Evasion Intention: CESTAT
The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that incorrect understanding of law cannot automatically be treated as...
Justice Ujjal Bhuyan Flags Executive Influence in Collegium Transfers, Cites Constitutional Concerns
Supreme Court judge Justice Ujjal Bhuyan has voiced strong constitutional concerns over the Collegium’s decision to transfer a High Court judge at the explicit...
Penny Stock Loss Disallowance Can’t Rest on General Investigation Inputs Without Direct Evidence: Calcutta High Court
The Calcutta High Court has dismissed an income tax appeal filed by the department, holding that losses claimed from trading in listed equity shares...
PMLA Attachment, Confiscation Are Preventive, Not Defeated by Pre-Amendment Offences: Calcutta High Court
The Calcutta High Court has held that proceedings under the Prevention of Money Laundering Act may continue even where the alleged predicate offence was...
Can Buyers Claim CENVAT Credit on Supplementary Invoices Issued After Duty Suppression? Chhattisgarh HCÂ
The Chhattisgarh High Court has reopened the legal debate on whether buyers are entitled to claim CENVAT credit on supplementary invoices issued by suppliers...
Rs. 10.9 Lakh GST Demand Invalid as SCN Uploaded On GST Portal Under ‘Additional Notices’ Tab : Delhi HC
The Delhi High Court has set aside a Goods and Services Tax (GST) demand of over Rs. 10.9 lakh raised against a Delhi-based trader,...
Interest Can Be Reduced from Dividend Income Only If Linked to Borrowed Funds: Punjab & Haryana HCÂ
The Punjab and Haryana High Court has ruled that interest expenditure can be reduced from dividend income only when a clear and direct nexus...
Odisha Bans Gutkha, Tobacco Products [READ NOTIFICATION]
The Odisha government has announced a far-reaching ban on gutkha, pan masala, and all tobacco and nicotine-containing products, significantly strengthening the state’s existing restrictions...
Rs. 347 Crore Service Tax Demand on Mining Royalties Against Rajasthan Govt. Mines and Geology Dept. Quashed: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has set aside a service tax demand of over ₹347 crore...
Budget 2026: Can Income Tax Be Simplified the Way GST Was?
As preparations for Union Budget 2026 gather momentum, a quiet but significant debate is unfolding among policymakers, economists, and taxpayers alike — is it...
Need for Customs Duty Rate Rationalisation: What Budget 2026 Must Address?
With the Union Budget 2026–27 scheduled for presentation on February 1, 2026, there is renewed focus on reforming India’s customs duty framework — a...
Section 67 CGST Act vs BNSS: Who Is the Real Authority in GST Searches?
The law governing search and seizure under the GST regime has once again come under close scrutiny following the replacement of the Criminal Procedure...
IGST Refunds Can’t Be Claimed After Amalgamation Without Proper ITC Transfer: Gujarat HC
The Gujarat High Court has ruled that refunds of unutilized Input Tax Credit (ITC) cannot be claimed after corporate amalgamation unless the credit is...
GST to Shift Tobacco Products to RSP-Based Valuation from February 1, 2026: GSTN
The Goods and Service Tax Network (GSTN) has notified Retail Sale Price (RSP)-based valuation for specified tobacco and tobacco-related products under the Goods and...
GST Appeal Can’t Be Rejected for Minor Delay Caused by Portal Upload: Madras High Court
The Madurai Bench of the Madras High Court has condoned a two-day delay in filing a Goods and Services Tax (GST) appeal by a...
Employee’s Income Tax Liability Can’t Be Waived For Employer’s Failure To Remit TDS To Income Tax Dept: Kerala HC
The Kerala High Court dismissed a batch of writ appeals filed by employees of Attinad Software Pvt. Ltd., ruling that income tax liability cannot...
Madras High Court Revokes GST Registration Cancellation of Taxpayer Due to Health Issues
The Madurai Bench of the Madras High Court has revoked the cancellation of GST registration holding that non-compliance due to health issues can constitute...
No Response on GST Portal? Officer Must Explore Other Modes Under Section 169, Preferably RPAD: Madras High Court
The Madurai Bench of the Madras High Court has held that where a taxpayer does not respond to notices issued through one mode—such as...
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