Tax
'GST Is Fiscal Compliance, Not Regulatory Exemption': J&K High Court Says Brick Dealers Still Need Licence Under Brick Kiln Act
The Jammu & Kashmir High Court has upheld the validity of the Jammu and Kashmir Brick Kiln (Regulation) Act, 2010 and the 2017 Rules, ruling that the regulatory framework applies not only to manufacturers but also to brick dealers, rejecting challenges raised by multiple petitioners.The High Court rejected the plea that GST registration obviated the licensing requirement under the Brick...
S. 148 Income Tax Act | Reassessment Based On Mere Change Of Opinion Without Concrete Evidence Not Justified: Gujarat High Court
The Gujarat High Court has reiterated that reopening of income tax assessment under Section 148 of Income Tax Act based on mere change of opinion without concrete material is not justified, when the return has been threadbare examined during initial assessment and approved without failure of disclosure.It noted that as per the AO's own findings he was unsure about the actual escaped income...
24K Oval Pendants Qualify As Gold Jewellery, Eligible For Duty Exemption: CESTAT Hyderabad
The Hyderabad Bench, Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in a matter concerning import of oval shaped gold pendants, has favoured classification under Customs Tariff Heading (CTH) 7113 1910 as 'articles of jewellery' instead of CTH 7108 1300 as 'semi-manufactured gold' In a recent order dated November 28, 2025 the Bench comprising A.K. Jyotishi (Technical...
Centre Says Tax Exemption For Cooperative-Made Goods Lies With GST Council; Lists Wide-Ranging Tax Relief & Financial Support For Cooperatives
The Union Minister for Cooperation, has told the Lok Sabha that the Government received requests to exempt goods made by cooperative societies from GST. However, decisions on GST exemptions are taken by the GST Council, which is a constitutional body. Despite this, the Minister said that the Central Government has already given many tax benefits to cooperatives to improve their...
Gujarat High Court Quashes GST Orders For Failure To Intimate Personal Hearing; Says Assessee Must Be Notified Before Final Order
The Gujarat High Court on Wednesday (December 3) quashed order issued to entity for failing to intimate about personal hearing, which had claimed that after notice of GST DRC-01 was issued to it, the authority did not intimate the date and time of personal hearing which was against principles of natural justice. In doing so the court said while issuing DRC-01 it would not be mandatory...
Serious Medical Condition Preventing Assessee From Timely Filing ITR Is 'Genuine Hardship' For Delay Condonation: Delhi High Court
The Delhi High Court recently condoned the delay by an assessee in filing his Income Tax Return, citing his health condition as 'genuine hardship' under Section 119(2)(b) of the Income Tax Act 1961.A division bench of Justices V. Kameswar Rao and Vinod Kumar observed, “petitioner has highlighted the medical reasons, which prevented him from filing the ITR timely. The medical condition...
Supreme Court Seeks Centre's Response On Plea Seeking GST Concession For Car Purchase By Persons With Disabilities
The Supreme Court recently issued notice on a petition filed by a person suffering visual impairment seeking that the government revive its GST Concession scheme for the purchase of cars by persons with orthopaedic disability and extend it to all Persons with Disabilities, irrespective of the nature of their disability.A bench of Justices Vikram Nath and Sandeep Mehta passed the order,...
CGST | Dept Must First Proceed Against Supplier Before Issuing Show Cause To Recipient For ITC Mismatch: Kerala High Court
The Kerala High Court has held that the department cannot proceed against a recipient for ITC mismatch without first initiating proceedings against the supplier. Section 42(3) of the Central Goods and Services Tax (CGST) Act, 2017, deals with the communication of discrepancies in Input Tax Credit (ITC) claims between the recipient and the supplier. Justice Ziyad Rahman A.A....
Pre-SCN Consultation Serves No Purpose In Large-Scale GST Fraud Cases Involving Complex Transactions: Delhi High Court
The Delhi High Court has observed that pre-SCN Consultative Notice prima facie serves no purpose in large-scale GST fraud cases involving multiple entities and a complex maze of transactions.Pre-SCN consultation was mandatory under Rule 142 (1A) of the Goods and Services Tax Rules, 2017. It prescribed that a proper officer shall, before service of notice to the person chargeable with...
Notices Issued By Speed Post Requires Maintaining Tracking Details: Delhi High Court Sets Aside Customs Order
The Delhi High Court in a writ petition pertaining to service of notice through speed post where delivery reports could not be found, sets aside ex-parte demand order creating a demand to the tune of Rs. 1 crore. In an order dated November 24, 2025 the Bench comprising Justice Prathiba M. Singh and Justice Renu Bhatnagar examined whether notices for personal hearing (Jan–Mar 2024)...
Centre Outlines Response To US Tariffs; Announces ₹25,060 Cr Export Promotion Mission, RBI Relief & Credit Support
The Centre on Tuesday in response to impact of escalation in Tariffs imposed by the United States of America has clarified that it is countering through trade negotiations, export promotion schemes, credit support, RBI relief, and FTA diversification. As immediate steps, the following Trade relief measures had been introduced to provide priority support for sectors hit by...
Central Excise Exemption For Cotton Fabrics Not Available If Any Interlinked Process Uses Power : Supreme Court
The Supreme Court has held that manufacturers cannot claim central excise duty exemption for processed cotton fabrics if power is used at any stage of the manufacturing chain, even when the work is carried out through separate units. The Court restored a duty and penalty demand that had been set aside by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).To claim excise...