Two Days Delay In Paying Last Instalment Under VAT Amnesty Scheme Owing To Technical Glitch Is Condonable: Gujarat High Court

The Gujarat High Court has extended benefit of Amnesty Scheme under the Gujarat Value Added Tax (GVAT) Act, 2003 to dealer who was precluded from making full payment under the Scheme on account of 'automatic' re-adjustment of instalment amount. The Division Bench, comprising Justice Bhargav D. Karia and Justice Pranav Trivedi set aside rejection of application under the Scheme noting...

Refund Of Capital Advance From Karta To HUF Is Capital Receipt; Commercial Use Of Capital Does Not Convert It Into Income: ITAT Mumbai

On November 17th, 2025 the Bench of Shri Vikram Singh Yadav (Accountant Member) and Shri Sandeep Singh Karhail (Judicial Member) of the ITAT Mumbai partly allowed the appeal holding that the disallowance under Section 14A (Expenditure for exempt income) r/w Rule 8D cannot exceed the actual expenditure of ₹69,455 incurred by the assessee, and that the excess refund of...

Punjab & Haryana High Court Quashes Negative Blocking of ITC Under Rule 86A; Holds Ledger Cannot Be Blocked Beyond Available Credit

The Punjab & Haryana High Court has quashed orders that disallowed debit from Electronic Credit Ledgers of taxpayers in excess of the Input Tax Credit (ITC) available at the time of passing of the said order. The Division Bench comprising, Justice Lisa Gill and Justice Meenakshi I. Mehta followed the principles judicial reasoning for blocking of Electronic Credit Ledger under Rule 86-A...

Rebate Under Rule 18 CER Cannot Be Denied Without Examining Duty On Exported Goods: Bombay High Court Remands Yamaha's Claim

The Bombay High Court has held that a rebate under Rule 18 Central Excise Rules, 2002, cannot be denied without determining the tax liability on exported goods, and has remanded Yamaha's rebate claim to the principal commissioner for fresh consideration. Justices M.S. Sonak and Advait M. Sethna were examining whether the India Yamaha Motor P. Limited was entitled to a rebate...

Audit Assessment Under Orissa VAT Act Is Invalid If Audit Visit Report Is Time-Barred: High Court

The Orissa High Court has held that an audit assessment under Section 42 of the OVAT Act (Odisha Value Added Tax Rules, 2005) cannot be initiated when the AVR (Audit Visit Report) is beyond the limitation period. Chief Justice Harish Tandon and Murahari Sri Raman were examining whether the Assessing Authority has jurisdiction to proceed with Audit Assessment under Section 42 of the...

Cancelled GST Registration Cannot Be Restored Solely To Claim ITC Benefit U/S 16(6) CGST Act: Kerala High Court

The Kerala High Court has held that a cancelled GST registration cannot be restored solely to claim the ITC (Input Tax Credit) benefit under Section 16(6) CGST Act (Central Goods and Services Tax Act, 2017). Section 16(6) of the Central Goods and Services Tax Act, 2017, enables the taxpayer to claim the input tax credit available in the ledger, in case the order...

IT Act | 'Charitable Trust's Bona Fide Mistake Due To Misprint In Taxmann Bare Act': Bombay High Court Condones Delay In Filing Form 9A

The Bombay High Court allowed a writ petition filed by the Charitable Trust “Savitribai Phule Shikshan Prasarak” seeking quashing and setting aside of the Order passed by the Directorate General of Income Tax Investigation (Investigation) Pune whereby the Trust/Petitioner's application for condonation of delay 509 days in filing its Form 9A for the Assessment Year 2022-23 was...

Delhi High Court Refuses To Entertain Foreign National's Plea Alleging Illegal Arrest By Customs Dept In Gold Smuggling Case

The Delhi High Court recently refused to entertain the writ petition moved by a Turkmenistan national, alleging that the Indian Customs Department had illegally arrested him in connection with alleged gold smuggling back in 2018.A division bench of Justices Prathiba M. Singh and Shail Jain observed that the Department had produced the seized gold jewellery in a sealed cover and the same,...

Centre Cannot Retain Wrongly Paid IGST Once Correct Tax Is Paid To State GST Authorities: Karnataka High Court

The Karnataka High Court has held that the Centre cannot retain wrongly paid IGST (Integrated Goods and Services Tax) once the correct tax is paid to the State authorities. Justice S.R. Krishna Kumar observed that since the assessee had wrongly paid IGST and later paid the correct tax to the State GST, the Central government must refund IGST to the assessee....

Contractor Can Claim Increased GST During Work, Even If Bills Were Paid Before Rates Increased: Kerala High Court

The Kerala High Court has held that a contractor can claim increased GST (Goods and Services Tax) during work, even if bills were paid before the rate increase. Justice Ziyad Rahman A.A. opined that at the time of execution of the contract, the rate was only 5% and the increase took place during the execution of the work. Thus, the assessee is entitled to a differential amount of tax....

Kerala High Court Directs GST Department To Ensure No Tax Evasion In Frozen Chicken Sale

Disposing of a writ petition alleging that frozen chicken was being sold at 0% GST instead of the applicable 5%, the Kerala High Court recently directed the GST department to ensure that no tax evasion takes place. Justice Ziyad Rahman A.A. also noted that the State GST Department was already investigating the matter. Hence, the Court disposed of the writ petition filed by the...

Delhi High Court Refuses To Waive Pre-Deposit For Customs Brokers' Appeal Against ₹30 Crore Penalty, Says They 'Misused' License

Stating that Customs Brokers have a significant responsibility under the Customs Act, the Delhi High Court refused to waive the pre-deposit for appeal by certain Customs Housing Agents against ₹30 crore penalty imposed upon them over import fraud.A division bench of Justices Prathiba M. Singh and Shail Jain observed,“The clear position is that the Customs Brokers have a...