Tax
Evasion Of Tax Cannot Be Attributed To Transporter When Consignor Accepts Error In Loading Goods: Allahabad High Court
The Allahabad High Court has held that evasion of tax cannot be attributed to the transporter when consignor accepts error in loading goods. Certain goods were intercepted in transit from Dehradun to Delhi. After notices were issued to the cosigner/ consignee, the goods were released in their favour. Subsequently, an order alleging intention to evade tax under Section 129 of the GST...
Imitation Zari Thread Made From Plastic/Polyester Film With Aluminium Metal Attracts 5% GST, Post Rate-Rationalization
The Gujarat Authority for Advance Ruling (AAR) has held that supply of imitation zari thread or yarn made from metallised polyester or plastic film, widely used in sarees or garments in place of real gold or silver zari thread would attract GST at 5%. In a ruling dated November 29, 2025 Gujarat AAR comprising Shri. Vishal Malani (Memmer- Central Tax) and Smt. Sushma Vora (Member-...
Virtual Services Rendered By Foreign Law Firms In India Not Taxable Under India-Singapore DTAA: Delhi High Court
The Delhi High Court has held that in the absence of any physical presence, virtual services rendered by a foreign law firm in India would not constitute taxable service under India-Singapore Double Taxation Avoidance Agreement.A division bench of Justices V. Kameswar Rao and Vinod Kumar observed,“Article 5(6) of the DTAA only contemplates rendering of services by employees present within...
LiveLawBiz: Business Law Daily Round-Up: December 04, 2025
TAX Kerala Building Tax Act | Increased Plinth Area Due To Additional Construction Justifies Building Tax Reassessment: High Court Centre Clarifies EV Manufacturing Scheme; Says OEM Non-Participation Linked to India–EU FTA Uncertainty Delhi High Court Cautions GST Dept Against Errors In Mentioning Financial Years, Due Dates In SCNs & Orders GST Exemption For Residential Lease Applies...
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'...