Tax
Rajasthan High Court Rejects Bail To Payment Aggregator Facilitators In ₹95 Crore GST Evasion Via Online Gaming Transactions
The Rajasthan High Court rejected the bail application of the applicants accused of facilitating large-scale GST evasion through online gaming transactions. Justice Sameer Jain stated that bail should normally be granted for offences under section 132 of the CGST Act, unless extraordinary circumstances exist, and in the matter at hand, there is GST evasion of approximately Rs....
US Government Pension Received In India Not Taxable Under India-USA DTAA: ITAT Delhi
The Delhi Bench of the Income Tax Appellate Tribunal has held that pension received by a US national from a US government retirement fund cannot be taxed in India merely because the amount was received here, as the India–USA Double Taxation Avoidance Agreement (DTAA) grants exclusive taxing rights to the United States. A Bench comprising Shri Satbeer Singh Godara (Judicial...
Extension Of Time To Adjudicate SCN U/S 28 Customs Act Need Not Be Communicated To Importer: Delhi High Court
The Delhi High Court has held that the Customs Department need not communicate to an importer that the time for adjudicating a show cause notice issued to it has been extended by virtue of Section 28(9) of the Customs Act, 1962.Section 28(9) sets time limits for the Customs officer to finalize demand proceedings after issuing SCN for unpaid/short-levied duty, requiring determination within...
Income Tax | Govt Grant/Subsidy Under Rehabilitation Scheme Is Capital Receipt, Not Taxable As Revenue: Madras High Court
The Madras High Court held that the grant-in-aid/subsidy received by the assessee under a government rehabilitation scheme is a capital receipt and is not taxable as revenue. Chief Justice Manindra Mohan Shrivastava and G. Arul Murugan examined whether the grant-in-aid/subsidy received by the assessee from the Government under the rehabilitation scheme should be treated as a...
Supreme Court Direct & Indirect Tax: Annual Digest 2025
Judgments With CitationsDirect TaxMotor Accident Claims - Tax Returns Can Be Accepted To Determine Income Only If They Are Appropriately Produced : Supreme CourtCase name: New India Assurance Co. Ltd. V. Sonigra Juhi Uttamchand.Case no.: SLP (C) No. 30491 of 2018Citation : 2025 LiveLaw (SC) 18The Supreme Court, recently (on January 02), while deciding a motor accident compensation claim...
“Resources Completely Wasted Away”: Delhi High Court Fines Customs For Delaying Release Of Seized Goods Despite Order
The Delhi High Court has criticised the Customs Department for wasting public resources by withholding seized goods despite an adjudication order already having directed its unconditional release, eventually leading to avoidable litigation.A Division Bench of Justices Prathiba M. Singh and Shail Jain observed,“The present is a case which shows how the resources of the Customs Department...
Sunglasses Not Covered Under 'Spectacles' Entry; Taxable As Residuary Goods At 12.5% VAT: Punjab & Haryana High Court
The Punjab and Haryana High Court held that the sunglasses are classified as a residuary item, as they did not fall under any specified Schedule, and therefore are exigible to VAT (Value Added Tax) at the rate of 12.50%. Justices Lisa Gill and Meenakshi I. Mehta stated that sunglasses are indeed a distinct commodity, which is not covered under Entry 110 of Schedule B of PVAT Act...
Delhi High Court Upholds ₹9.73 Crore Duty On Import Of IPL Broadcast Equipment, Reduces Penalty For Misdeclaration
The Delhi High Court recently upheld the import duty imposed by the Customs, Central Excise & Service Tax Settlement Commission on a company authorised by BCCI to provide broadcast equipment and associated services for covering the Indian Premier League in 2012.A division bench of Justices Prathiba M. Singh and Shail Jain observed that under normal circumstances, this duty would have...
Karnataka High Court Pulls Up CBIC For Non-Compliance, Seeks Clarity On Applicability Of S. 9(5) CGST Act To Uber's 'Subscription' Model
The Karnataka High Court directed the CBIC to clarify whether passenger transportation services under Uber's subscription model attract GST under Section 9(5) of the CGST Act. Justice S.R. Krishna Kumar also directed the CBIC to place the matter before the GST Council, if required, and file a status report. Section 9(5) of the Central Goods and Services Tax (CGST) Act, 2017, is...
GST | Delhi High Court Grants Interim Relief To ICICI Bank Over Demand Of ₹216 Crores For Minimum Balance Non-Maintenance Charges
In yet another writ petition by ICICI Bank, the Delhi High Court has granted interim relief to ICICI Bank in a demand pertaining to charged levied by the Bank for not maintaining a Minimum Average Balance (MAB). As is the norm in the banking sector, while opening a bank account, the customer signs an Account Opening Form post which the banking relationship is activated. One of...
Security & Scavenging Services To Govt Hospitals Qualify As "Pure Services", Exempt From GST: West Bengal AAR
The West Bengal Authority for Advance Ruling (AAR) has held that security and scavenging services provided to government-run medical colleges and hospitals qualify as “pure services” and are exempt from Goods and Services Tax (GST) under Notification No. 12/2017. The Authority held that services essential to the functioning of public hospitals, when supplied without any element...
GSTAT Directs Builder To Return Over ₹20 Lakhs Benefit To Diya Greencity Homebuyers With Interest
The Goods and Services Appellate Tribunal (GSTAT), Anti Profiteering Division at Delhi has directed the Builder to return ₹20,21,440 out of the Amount not passed on, along with interest to the homebuyers of Diya Greencity Project. In a recent order, a Division Bench comprising, Shri. Mayank Kumar Jain (Judicial Member) and Shri. Anil Kumar Gupta (Technical Member) verified that...