HIGH COURTSAllahabad HC[CGST Act] Tax Officers Expected To Know Law Laid Down By Higher Courts: Allahabad High CourtCase title: - M/S Rajdhani Udyog v. State Of U.P. And 2 OthersCase no.: WRIT TAX No. - 3684 of 2025While calling for personal affidavit from Principal Secretary, Institutional Finance, Government of U.P., Lucknow explaining the conduct of the tax officers in the State in...
HIGH COURTS
Allahabad HC
[CGST Act] Tax Officers Expected To Know Law Laid Down By Higher Courts: Allahabad High Court
Case title: - M/S Rajdhani Udyog v. State Of U.P. And 2 Others
Case no.: WRIT TAX No. - 3684 of 2025
While calling for personal affidavit from Principal Secretary, Institutional Finance, Government of U.P., Lucknow explaining the conduct of the tax officers in the State in not following the orders of the High Court, the Allahabad High Court observed that the Officers must know the law.
Justice Piyush Agrawal observed that, “While it is expected from the citizen to know law, the duty of the Officers increases that they should also know the law laid down by the higher courts.”
Andhra Pradesh HC
Case Title: M/s. Mahadev Transport And Contractors v. Assistant Commissioner and Others
Case Number: WRIT PETITION Nos:16500, 16548 & 18862 of 2025
The Andhra Pradesh High Court held that absence of document identification number doesn't render assessment orders void.
The bench consists of Justices R Raghunandan Rao and Sumathi Jagadam were addressing the issue where the assessee/petitioner has challenged the assessment orders passed against him. The main ground for challenge is the lack of a Document Identification Number on the orders, passed by the assessing officers.
Bombay HC
Case Title: Sruti Vijaykumar v. Falgun Yogendra Shroff and anr.
Case Number: Criminal Writ Petition No.4670 of 2025
The Bombay High Court has stated that facing tax prosecution does not automatically bar an accused from foreign travel.
Justice S.M. Modak stated that, "It is true right to travel abroad is recognized as a fundamental right. Merely because a person is facing with prosecution, it does not mean that he cannot travel abroad till the time the investigation is under progress or criminal case is pending."
Case Title: M/s Provident Housing Ltd. v. Union of India
Case Number: WRIT PETITION NO. 5 OF 2022
The Bombay High Court held that tax liability under JDA (joint development agreement) arises only upon conveyance of property, not on execution of agreement.
The bench consists of Justices Bharati Dangre and Nivedita P. Mehta stated that no liability actually fell upon the assessee at the time when JDA was entered into, as the liability arises only upon the conveyance of the property. The assessee developer becoming the owner of the property for which the JDA was executed. Accordingly, the tax liability does not fall upon the assessee.
Delhi HC
Case title: Uday Jain & Anr. v. Additional Commissioner Customs Air Cargo And Import & Anr
Case no.: W.P.(C) 13092/2025
The Delhi High Court has ordered the Customs Department to release the artwork of Padma Bhushan awardee Late BC Sanyal, seized amid a dispute surrounding its valuation.
A division bench of Justices Prathiba M. Singh and Shail Jain observed there is no conclusive proof that the artwork was made in Pakistan, as claimed by the Department. “The bill of entry itself reveals that the import is being effected from Dubai,” it observed.
Case title: Commissioner Of Customs (Airport And General) v. M/S Jaiswal Import Cargo Services Ltd
Case no.: CUSAA 111/2025
The Delhi High Court has held that a Customs Broker must diligently perform its responsibilities under the 2018 Licensing Regulations however, any failure thereof must be met with a proportionate punishment.
While dealing with a case where the broker's license was suspended due to alleged failure to oversee warehousing of goods meant for re-export, leading to their sale in the domestic market, a division bench of Justices Prathiba M. Singh and Shail Jain observed, “There is no doubt that Customs Brokers do have significant responsibility under the CBLR (Customs Brokers Licensing Regulations) 2018 which ought to be performed with diligence and commitment. The fact that the Respondent did not oversee the clearance and the warehousing of the goods leading to diversion of the goods in the domestic market is a clear infraction.”
Case title: M/S Tecmax Electronics v. The Principal Commissioner Of Customs (Import)
Case no.: CUSAA 121/2025
The Delhi High Court has held that the provision of pre-deposit for preferring an appeal before the Central Excise and Service Tax Appellate Tribunal is mandatory and the forum has no power to admit any appeal without the same.
However, a division bench of Justices Prathiba M. Singh and Shail Jain further added that the High Court may, in rare circumstances, waive off the said deposit. It observed, “CESTAT does not have the power to admit appeal without the pre-deposit, however, this Court in exercise of writ jurisdiction may waive the same in rare circumstances, on a case to case basis.”
Case title: Woodland (Aero Club) Private Limited v. Assistant Commissioner Of Income Tax, Circle 49(1), New Delhi
Case no.: ITA 267/2023
The Delhi High Court has held that an employer can claim deduction of employees' contributions towards Provident Fund or Employer's State Insurance Fund, held by it in trust, only if it deposits these amounts on or before the statutory due date prescribed under the relevant labour law.
Thus a division bench of Justices V. Kameswar Rao and Vinod Kumar held, “Employer's contributions under Section 36(1)(iv) and employees' contributions covered under Section 36(1)(va) read with Section2(24)(x) are fundamentally different in nature and must be treated separately. Employees' contribution deducted from their salaries are deemed to be income under Section 2(24)(x) and are held in trust by the employer. The employers can claim deduction only if they deposit these amounts on or before the statutory due date under Section 36(1)(va).”
Case title: Sonaram Bagadaram Mali v. The Commissioner Of Custom & Ors
Case no.: W.P.(C) 13649/2025
The Delhi High Court has held that misleading consumers about locally manufactured goods by labelling them as 'Made in China' or in some other foreign country is contrary to public interest.
The bench was dealing with a Customs case whereby Petitioner's goods (mobile tempered glass) bearing 'Made in China' mark were seized by the Department in a raid.
Delhi High Court Directs Customs Department To Set Up Passenger Grievance Counters At Delhi Airport
Case title: Imran v. Commissioner Of Customs, IGI Airport
Case no.: W.P.(C) 10651/2025
The Delhi High Court has asked the Commissioner of Customs at the IGI Airport to create some counters of the Department outside the airport's security zone, for easy access of aggrieved passengers.
The direction was made by a division bench of Justices Prathiba M. Singh and Shail Jain after the Petitioner, a resident of Kuwait whose gold cut piece was seized by the Department, complained that since the counters of the Customs Department are in the secured area, it is not easy to access them for making representations.
Case title: Raj Krishan Gupta And Ors v. Principal Director Of Income Tax (Investigation) -1 New Delhi
Case no.: W.P.(C) 11005/2024
The Delhi High Court has upheld the surprise search and seizure conducted by the Income Tax Department at the private lockers maintained by a family at South Delhi Vaults, without issuance of prior notice or summons to them. The family claimed that failure to notify them was a flagrant violation of Section 132 of the Income Tax Act, 1961 which relates to 'Search and seizure'.
Section 132(1)(c) stipulates that when the Department has 'reason to believe' that any person is in possession of undisclosed money, bullion, jewellery or other valuable articles, then the officer authorised may open the locker, safe, etc. and seize such articles. The Petitioners however stressed on sub-sections (a) of the provision which stipulates issuance of summons or notice to such persons, asking them to produce books of account explaining the articles.
Rajasthan HC
Title: IDP Education Indian Pvt. Ltd. v Union of India & Ors. and other connected petitions
While hearing a petition against the decision of Department of Revenue by a company providing services to a foreign entity, Rajasthan High Court held that for someone to be called an “intermediary”, there had be existence of 3 parties in the contract, in the absence of which, the services rendered under a bipartite agreement could not be called “intermediary”.
The division bench of Justice Mr. K.R. Shriram and Justice Maneesh Sharma was hearing the petition filed by a subsidiary of IDP Australia, a foreign entity assisting students with their enrolment with foreign universities.
Sikkim HC
Case Title: Union of India v. The Commissioner of Central Goods and Services Tax & Central Excise
Case Number: W.A. No. 02 of 2025
The Sikkim High Court stated that no refund of unutilised ITC (Input Tax Credit) on closure of business under section 54 CGST Act (Central Goods and Services Tax), must be reversed under section 29(5).
Chief Justice Biswanath Somadder and Justice Bhaskar Raj Pradhan stated that the accumulated credit on closure of business must be reversed under section 29(5) and no refund can be granted under section 49(6) and section 54 of the CGST Act and the relevant rules.
TRIBUNALS
Case Title: Ankit Gems Private Limited v. Circle 5(1)(1), Mumbai
Case Number: ITA No. 3097/MUM/2025
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has stated that the assessee is not required to prove negative once documentary evidence is produced.
Amit Shukla (Judicial Member) and Girish Agrawal (Accountant Member) stated the assessee cannot be made to prove the negative stance for which has been taken by it, right from the very first hearing by bringing on record all the corroborative documentary evidence in respect of its actual and real purchase made by it, forming part of the books of accounts.
Refund Can't Be Rejected On Grounds Of Classification Once Tax Liability Is Settled: CESTAT
Case Title: M/s Airport Retail Private Limited Versus Commissioner of Service Tax, Gurgaon-II
Case Number: Service Tax Appeal No. 51677 OF 2017
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that refund cannot be rejected on grounds of classification once tax liability is settled.
Dr. Rachna Gupta (Judicial Member) and R. Priya (Technical Member) stated that refund under Section 11B of Central Excise Act read with Section 83 of the Finance Act, 1994, is permissible subject to two conditions: - the claim should have been raised before one year from the relevant date; and the claimant has not passed on the incidence of such duty and interest to any other persons.