Tax
Income Tax Act | Multiple Presentations Of Proposal For Reopening U/S 148 After Rejection Not Permissible: Uttarakhand High Court
The Uttarakhand High Court held that once a proposal for reopening an assessment under Section 148 is rejected by the competent authority, repeated representations of the same proposal are impermissible and without jurisdiction. Chief Justice G. Narendar and Justice Subhash Upadhyay examined whether the multiple presentations / repeated re-presentation of the proposal for initiation...
Madras High Court Annual Tax Digest 2025
Direct TaxFAOs And JAOs Have Concurrent Jurisdiction For Assessment, Re-assessment Or Re-Computation U/S 147 Income Tax Act: Madras High CourtCase Title: Mark Studio India Private Limited v. Income Tax Officer and OthersCase No: W.P.Nos.25223 & 25227 of 2024The Madras High Court recently clarified that both the Faceless Assessment Officer and Jurisdictional Assessment Officer have...
GST Refund Claim Cannot Be Rejected Unless Mandatory Procedure Under Rule 92(3) CGST Rules Is Followed: Jharkhand High Court
The High Court of Jharkhand has set aside GST refund rejection orders passed against Carbon Resources Private Limited, holding that the tax department violated mandatory procedure and principles of natural justice while rejecting the refund claim. A Division Bench comprising Chief Justice Tarlok Singh Chauhan and Justice Rajesh Shankar was hearing two writ petitions challenging a...
Once GST Appeal Is Filed On Portal, No Mandatory Requirement To File Hard Copy Or Certified Copy Of Order: J&K&L High Court
The Jammu & Kashmir and Ladakh High Court held that once a GST appeal is filed electronically within the statutory period along with the uploaded order, there is no requirement to file a hard copy or certified copy of the order. Justices Sindhu Sharma and Shahzad Azeem stated that the appeal was filed online within statutory period along with the copy of order and therefore,...
Delhi High Court Allows Use Of Transitional CENVAT Credit For Mandatory Pre-Deposit Before CESTAT
The Delhi High Court, in a 'rare' scenario where an appeal was sought to be admitted before the CESTAT on the strength of pre-deposit made using through DRC-03, has clarified that pre-deposit was partial component of the demand just as tax, interest and penalty. In a recent judgment dated December 22, 2025, the Delhi High Court dealt with whether CENVAT credit transitioned into the...
ITAT Flags Mismatch Between Stock & Sales Of Jewellery Firm During Demonetisation Period, Orders Fresh Examination
The Lucknow Bench of the Income Tax Appellate Tribunal (ITAT) has set aside an appellate order deleting a ₹2.75 crore addition made on account of cash deposits during the demonetisation period and has remanded the matter back to the Assessing Officer for a fresh assessment. A Bench comprising Vice President Kul Bharat and Accountant Member Anadee Nath Mishra was hearing the...
Delhi High Court Grants Bail To Accountant Accused Of Running Fake Firms, Passing Fraudulent ITC On ₹5 Lakh Bond
The Delhi High Court on Friday, December 26 2025 has granted bail to an Accountant allegedly involved in running fictitious firms and passing on fraudulent Input Tax Credit (ITC) upon furnishing a bond of Rs. 5,00,000. A Vacation Bench of Justice Vikas Mahajan found this a fit case for regular bail noting 'no previous involvements' with co-accused already released on bail in 2024 in...
LiveLawBiz: Business Law Daily Round-Up: December 27, 2025
TaxWorks Contract Service Provided To CESC For Transmission Or Distribution Of Electricity Not Liable To Service Tax: CESTAT KolkataRemuneration Paid To Whole-Time Directors Treated As 'Salary'; Service Tax Not Leviable: CESTAT Chennai Limitation Not “Extinguishing Engine' For Substantive Rights: Calcutta High Court Condones 2262 Day Delay In Filing Appeal GST | Mismatch In E-Way...
Customs Notifications Cannot Override FTP & HBP Benefits Once DGFT Grants Approval: CESTAT Chennai Grants Relief To Hyundai Motor
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that once benefits under the Foreign Trade Policy (FTP) and Handbook of Procedures (HBP) are granted by the Directorate General of Foreign Trade (DGFT), the same cannot be nullified by Customs through Notifications or Circulars issued under the Customs Act, 1962. Ajayan T.V (Judicial Member) and Ajit Kumar (Technical Member) stated that if the Central Government in its wisdom introduces a beneficial...
Penalty U/S 45A KGST Act Cannot Be Initiated Beyond 'Reasonable Time' Despite No Prescribed Limitation Period: Kerala High Court
The Kerala High Court held that even though Section 45A of the Kerala General Sales Tax Act, 1963 (KGST Act) does not prescribe any limitation period, penalty proceedings must be initiated within a reasonable time. Justices A. Muhamed Mustaque and Harisankar V. Menon stated that since the notice was issued with reference to the assessment year 2011-12, the period of five years had...
No Service Tax Payable On Laying Of Cables Under Or Alongside Roads: CESTAT Kolkata
The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that consideration received for laying of underground telecom/optical fibre cables under or alongside roads is not liable to service tax. Ashok Jindal (Judicial Member) and K. Anpazhakan (Technical Member) opined that the entire demand confirmed in the impugned order under these specific categories...
GST | Mismatch In E-Way Bill Destination Is Substantive Violation, Not Bonafide Error: Madhya Pradesh High Court
The Madhya Pradesh High Court, in a matter where Invoices and Consignment Note mentioned the correct destination address, but E-way Bill mentioned another address, has dismissed the writ petition. In a recent order, a Division Bench comprising Justice Vivek Rusia and Justice Pradeep Mittal emphasized on how during transportation of the goods 'no steps' were taken to correct the mistake...