Tax
Lower Conversion Factor Applicable For Timber Imports Before 11.5.2012: Kerala High Court Allows Refund Of Additional Customs Duty
The Kerala High Court has held that a lower conversion factor is applicable for timber imports made before 11.05.2012. Justice Ziyad Rahman A.A. examined the issue regarding the refund of additional customs duty paid for the import of timber from Myanmar and other foreign countries. The centre of controversy was the conversion factor to be applied for converting the Hoppus Ton,...
Kerala Building Tax Act | Increased Plinth Area Due To Additional Construction Justifies Building Tax Reassessment: High Court
The Kerala High Court held that once the plinth area of a building increases due to additional construction, a fresh building tax assessment must be carried out under the Kerala Building Tax Act. Justice Ziyad Rahman A.A., after examining the documents produced by the assessee, stated that the assessee had carried out additional constructions after the initial construction, which...
Centre Clarifies EV Manufacturing Scheme; Says OEM Non-Participation Linked to India–EU FTA Uncertainty
The Centre has clarified on the status of applications under the Scheme to Promote Manufacturing of Electric Passenger Cars (SPMEPC) that non-participation of Automobile Original Equipment Manufacturers (OEMs) was contingent on finalization of India–EU FTA negotiations. The Centre referred to a stakeholder meeting with automobile OEMs to state that no applications before the...
Delhi High Court Cautions GST Dept Against Errors In Mentioning Financial Years, Due Dates In SCNs & Orders
The Delhi High Court has asked the GST Department to exercise caution when mentioning financial year, other relevant dates in the show cause notices and orders issued by it to a taxpayer.A division bench of Justices Prathiba M. Singh and Renu Bhatnagar sounded the note of caution after coming across a case where the authority inadvertently mentioned the due date for filing reply to the show...
Bombay High Court Quashes SVLDRS-3 Issued Under 'Arrears'; Says It Must Be Reassessed Under 'Litigation' Category With 70% Relief
The Bombay High Court has set aside the SVLDRS-3 Form issued to M/s Unique Enterprises, holding that the case should have been assessed under the “Litigation” category of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, and not under the “Arrears” category. The Court ruled that the duty demand in the case had not attained finality, and therefore the assessee was...
Bombay High Court Sets Aside Order Rejecting Yamaha Motors India's NCCD Rebate Claim; Says Core Issues Not Examined
The Bombay High Court has set aside the Union Government's order denying India Yamaha Motor Pvt. Ltd. a rebate of ₹3.26 crore towards National Calamity Contingent Duty (NCCD) paid on exported motorcycles, holding that the authority failed to examine the core statutory requirements under the Central Excise Rules. A Division Bench of Justice M.S. Sonak and Justice Advait M....
Consumer Affairs Ministry Mandates Display Of Retail Sale Price On All Pan Masala Packs From Feb 1st
The Ministry of Consumer Affairs, Food and Public Distribution has mandated for all pan masala packs of every size and weight to display the Retail Sale Price (RSP) from February 01, 2026. The move facilitates the effective implementation of RSP-based GST levy on pan masala, enabling 'seamless enforcement of GST Council decisions', 'proper tax assessment' and 'revenue collection'...
SVLDRS Benefits Cannot Be Denied If Payment Falls Within SC's COVID-19 Extended Limitation Period: Kerala High Court
The Kerala High Court held that payments made under Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) are valid if they fall within the extended limitation period granted by the Supreme Court during the COVID-19 pandemic. Justice Ziyad Rahman A.A. found that SVLDRS proceedings are quasi-judicial in nature, and hence covered under Supreme Court's suo...
Ayurvedic Treatment Centre Classified As 'Hospital', Not 'Hotel', Luxury Tax Cannot Be Imposed: Kerala High Court
The Kerala High Court has held that an Ayurvedic Treatment centre is to be classified as a 'hospital' and not 'hotel', and therefore, luxury tax cannot be imposed. Justices A. Muhamed Mustaque and Harisankar V. Menon stated that the Ayurvedic Treatment Centre admits patients undergoing prescribed Ayurvedic treatment for a minimum duration, without offering hotel amenities,...
Income Tax | ITAT Mumbai Deletes ₹10.84 Cr Addition Against Preity Zinta; Holds Loans Were Genuine, Not Unexplained Cash Credits
The Income Tax Appellate Tribunal (ITAT) Mumbai has set aside a ₹10.84 crore addition made under Section 68 of the Income Tax Act in the case of actress Preity G. Zinta, holding that the Assessing Officer failed to appreciate the documentary evidence establishing identity, creditworthiness and genuineness of the loan transactions routed through entities of the Danish Merchant...
Gujarat High Court Allows Pfizer's Additional Claims Worth ₹15 Crore Under Central Sales Tax Act, Sets Aside VAT Tribunal Order
The Gujarat High Court has allowed writ petition by Pfizer, a pharmaceutical major against the Value Added Tax (VAT) Tribunal order that expressly barred the consideration of any additional Form-F. In a judgment dated November 20, 2025, the Division Bench comprising Justice Pranav Trivedi and Justice A.S. Supehia noted the 11-year pendency in litigation in relation to production of...