Cryptic Show Cause Notice Without Factual Details Invalidates GST Registration Cancellation: Gauhati High Court

The Gauhati High Court held that a GST registration cannot be cancelled on the basis of a cryptic show cause notice, which merely quotes statutory provisions without disclosing the factual grounds. Justice Sanjay Kumar Medhi noted that apart from stating the provisions of Section 29(2)(e) of the CGST Act, there are no facts or any details stated in the show cause notice. In the...

No Move Yet On Another ₹140-Crore Rights Issue: Aakash Tells NCLAT Amid Dispute With Byju's

Aakash Educational Services Ltd told the National Company Law Appellate Tribunal (NCLAT), Chennai on Monday that it has not yet initiated any process for a second tranche of its rights issue to raise about Rs 140 crore and that, if it decides to do so, Think and Learn Pvt Ltd will be given all statutory notices along with an extended period of at least 30 days. The submission was made when...

CGST Act | Once Returns Are Filed Within Time Period U/S 16(5), Limitation U/S 16(4) Loses Significance: Kerala High Court Allows ITC Claim

The Kerala High Court held that Section 16(5) of the CGST Act (Central Goods and Services Tax Act, 2017), being a non-obstante provision, overrides the time limit prescribed under Section 16(4) once returns are filed within the cut-off date specified therein. Section 16(4) of the Central Goods and Services Tax Act, 2017 specifies that no registered person can take Input Tax Credit...

Homeopathic Medicines Having Single, Two Or More Constituents Attract 5% GST Post Rate-Revision: West Bengal AAR

The West Bengal Authority for Advance Ruling (AAR) has held that homeopathic medicines having a single, two or more components formulated exclusively in alignment with the Drugs and Cosmetics Act, irrespective of retail sale, attracted 5% GST. In a ruling by Shri. Shafeeq S (Member- Central Tax) and Shri. Jaydip Kumar Chakrabarti (Member-State Tax) from the two Tariff Entries 3003...

Manpower-Based Municipal Services For Ganges Ghat Special Cleanliness Drive Exempt From GST: West Bengal AAR

The West Bengal Authority for Advance Ruling (AAR) has held that supply of unskilled labour for special cleanliness drive for cleaning Ganga ghats would qualify as 'Pure Service'. In a ruling by Shri. Shafeeq S (Member- Central Tax) and Shri. Jaydip Kumar Chakrabarti (Member-State Tax) it was observed that operation and maintenance services to various Corporations and Municipalities...

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

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that a refund claim cannot be rejected solely because the Chartered Accountant certificate was not submitted in a prescribed or revised format. The bench opined that the format prescribed under the public notice is only indicative, and once the assessee has produced documents evidencing...

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

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that merely sending imported goods to a job worker for manufacture does not violative exemption conditions. Since there was no allegation of the sale of goods, the exemption of benefit under Notification No. 73/2006-Cus dated 10.07.2006 cannot be denied to Godrej. Notification No. 73/2006-Cus...

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

The Karnataka High Court held that bona fide errors in GSTR-3B returns are rectifiable and cannot be a ground to initiate proceedings under Section 73 of the KGST /CGST (Central Goods and Services Tax) Act. Justice S.R. Krishna Kumar directed the department to accept the revised returns, noting that the Supreme Court has also directed the CBIC to re-examine the provisions/timelines...

Bombay High Court Orders Removal Of 'VISTARRAAH' Trademark Over Similarity To Air India's Vistara Airline

Holding that it was deceptively similar to Air India's VISTARA airline brand, the Bombay High Court has directed the removal of the trademark “VISTARRAAH” from the Trade Marks Register. Justice Arif S Doctor passed the order on December 10, 2025, while allowing a rectification petition filed by Air India. The Court held that permitting the disputed mark to remain on the register would...

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

The Kerala High Court held that expenditure incurred on the upkeep and maintenance of rubber trees, including expenses relating to replantation and replacement, is revenue in nature and therefore allowable as a deduction under Section 37 of the Income Tax Act, 1961. Section 37 of the Income Tax Act, 1961, provides that expenses incurred by businesses for raising loans are eligible...

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

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has allowed a co-operative housing society to claim deduction under Section 80P(2)(d) of the Income Tax Act on interest income earned from deposits placed with co-operative banks. A Bench comprising Vikram Singh Yadav (Accountant Member) and Rahul Chaudhary (Judicial Member) allowed the appeal filed by the assessee,...

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

The Delhi High Court has upheld the adjudication process in a matter involving validity of a Show Cause Notice which was signed by an Officer, but portal reflected the same under the name of another Officer. A Division Bench comprising Justice Prathiba M. Singh and Justice Shail Jain relegated the Petitioner to avail remedy of appeal against order passed by the Joint Commissioner,...