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Direct Tax

Income Tax Reassessment Invalid in Absence of Incriminating Material: Delhi HC

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Direct Tax

Partnership Deed Contained No Recital Regarding Contribution Of Capital By Partners: AP High Court Upholds Addition of Rs. 33 Lakh for Unexplained Cash Deposits

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Notification

New ITR Forms to Be Issued Before 2027-28: Govt. Clarifies in Lok Sabha

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Indirect Taxes

Telangana HC Grants Bail To Accused in Ganja Smuggling Case Registered At Rajiv Gandhi International Airport 

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Indirect Taxes

Mumbai Customs Foils Alleged Rs. 2.5 Crore Anti-Dumping Duty Evasion by Importers Through Plate Tampering

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Indirect Taxes

Revenue Sharing Arrangements Don’t Involve Provision Of Service By One Person To Another: CESTAT 

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GST

AP HC Quashes GST Assessment; Orders Reassessment at Uniform 8.9% for Solar EPC Supply

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Indirect Taxes

Delhi High Court Flags Serious Concern Over IndiGo Disruptions; Seeks Detailed Findings by January 22

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Indirect Taxes

Karnataka HC Directs Customs Dept. To refund Rs. 3.40 Crore to Patanjali Foods

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Indirect Taxes

Karnataka HC Quashes Customs’ Recovery Order for Applying Circulars Retrospectively

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GST

Calcutta HC Appoints Arbitrator to Resolve Lease Renewal Dispute Between Property Owner and DGGI

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GST

Rajasthan HC Denies Bail in Rs. 95 Crore Online Gaming GST Evasion Case Involving DGGI

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GST

Chhattisgarh High Court Grants Bail in Allegedly Creating Fake Invoices, E-way Bills Without Actual Supply Of Goods

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GST

Gauhati HC Reads Down Section 16(2)(aa) of GST Act; Protects Bona Fide Buyers from ITC Denial Due to Supplier Default

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Notification

Chennai Customs busts Gold-Smuggling Syndicate involving Airline Crew of Emirates Flight

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Notification

CBIC Grants NFSG to Over 125 IRS (C&IT) Officers: Major Cadre Progression Announced

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GST

Haryana ACB Arrests GST Superintendent in ₹2.5 Lakh Bribery Case; Wider Nexus Under Probe

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Columns

Locking of GSTR 3B Return Under GST: What It Means, Why It Happens and Its Impact on Taxpayers

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Indirect Taxes

Sports Stadium Activities Not Taxable: CESTAT Quashes Service Tax Demand Against Shiv Chhatrapati Sports Complex

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Indirect Taxes

Services to Overseas Group Entities Qualify as Export; CESTAT Quashes Rs. 33 Crore Service Tax Demand on Marriott Hotels

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GST

Supreme Court Affirms GST Exemption on Leasing of Residential Premises Used as Hostels

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Indirect Taxes

Handling of Cargo in Customs Areas Regulations, 2009 are ultra vires Customs Act, 1962; Can’t Be Used To Levy Cost Recovery Charges: CESTAT

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Indirect Taxes

No Evidence of Knowledge U/s 112(b)(i): CESTAT Quashes Penalty for Alleged Handling of Smuggled Gold

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Direct Tax

Bombay HC Frowns On Customs Officials for Not Issuing Speaking Order; Imposes Rs. 25,000 Cost

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Direct Tax

Rs. 10K Cost Imposed On CIT(A) For Passing One-Line Order: Gujarat HC

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Direct Tax

PIL “Misconceived”; Affirms Municipal Bodies’ Power To Revise Taxes After 16 Years: Supreme Court

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GST

5% GST Payable On Supply Of Imitation Zari Thread: AAR

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GST

GST Registration Cancelled Without Considering COVID-Period Default: Delhi HC Says Appeal Can’t Be Dismissed Solely on Limitation 

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GST

Karnataka HC Quashes GST Demand Over ‘Same Officer Acting as Auditor and Adjudicating Authority’; Orders Fresh Proceedings by New Officer

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Direct Tax

PCIT Sanction Sufficient For Tax Evasion Exceeding Rs. 25 Lakhs; No Need for Collegium Approval: Delhi HC

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