LiveLawBiz: Business Law Daily Round-Up: December 16, 2025

Update: 2025-12-17 05:23 GMT

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TAX Centre Projects ₹47,700 Crore Revenue Loss Amid GST Rate-RationalisationCustoms Act | Penalty U/S 112 Cannot be Imposed Solely On Co-Accused's Statement Without Corroborative Evidence: CESTAT KolkataDelhi High Court Directs To Re-Assess Bills Of Entry, Allows Infra Cess Exemption On E-Golf Carts Owing To Technical GlitchDelhi High Court Upholds GST Adjudication Despite SCN Being Signed...

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TAX

Centre Projects ₹47,700 Crore Revenue Loss Amid GST Rate-Rationalisation

Customs Act | Penalty U/S 112 Cannot be Imposed Solely On Co-Accused's Statement Without Corroborative Evidence: CESTAT Kolkata

Delhi High Court Directs To Re-Assess Bills Of Entry, Allows Infra Cess Exemption On E-Golf Carts Owing To Technical Glitch

Delhi High Court Upholds GST Adjudication Despite SCN Being Signed By One Officer & Reflected On Portal Under Another Officer's Name

Income Tax | ITAT Mumbai Allows Section 80P Deduction On Interest Earned From Co-operative Banks

Income Tax Act | Upkeep & Maintenance Expenses For Rubber Replantation Are Revenue Expenditure, Deductible U/S 37: Kerala High Court

Bona Fide Errors In GSTR-3B Can Be Corrected; Karnataka High Court Directs Department To Accept Revised Returns

Sending Imported Goods To Job Worker For Manufacture Does Not Defeat Exemption Benefit: CESTAT Chennai Grants Relief To Godrej

Customs | Refund Cannot Be Rejected Merely For Not Filing Chartered Accountant Certificate In Prescribed Format: CESTAT