Tax
GST Bill | Lok Sabha Tables Manipur GST (2nd Amendment) Bill 2025; Track-And-Trace Mechanism Proposed For Select Goods
The Union Government on Wednesday introduced the Manipur Goods and Services Tax (Second Amendment) Bill, 2025 in the Lok Sabha to bring the State GST law in line with amendments made under Sections 121 to 134 of the Finance Act, 2025 and decisions of the 56th GST Council. The Bill proposes significant changes relating to input tax credit, distribution of credit, return filing,...
Delhi High Court Pulls Up GST Authority For Issuing Personal Hearing Notice Saying Assessee's Attendance Not Needed
The Delhi High Court recently criticised the GST Authorities for issuing a “strange” personal hearing notice to an assessee, which said that the assessee need not attend the hearing as the notice is issued only for the purpose of uploading final order.“The personal hearing notice is also quite strange to say the least that no personal hearing was granted before the Commissioner Appeals...
No Service Tax On Cost Allocation For Pet-Care Products Of Mars International: CESTAT Hyderabad
The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Mars International is not liable to service tax on cost allocations for developing pet-care products. The bench further opined that the arrangement with the group companies did not involve a service provider-service recipient relationship, and therefore, the service...
LiveLawBiz: Business Law Round-Up: November 29 - December 1, 2025
IBCIBC | Terminated Contract Not Corporate Debtor's Asset; Moratorium Won't Revive Extinguished Contractual Rights : Supreme CourtNCLT Mumbai Rejects Indo Global Employees' Claims Filed 18 Months Late, Says Stakeholders Must Be VigilantLiquidator Must Recover Assets Even If Attached By Third Parties, Attachment Cannot Override IBC: NCLT BengaluruBuyers Of Commercial Units Are Not...
Tobacco Transport By Individual Truck Owners Not Goods Transport Agency: CESTAT Quashes Service Tax Demand
The Hyderabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside service tax demand on Indian Tobacco Traders under the heading Goods Transport Agency (GTA) Service, as tobacco leaves were transported through individual truck owners. In an order dated November 28, 2025 the Bench comprising Mr. A.K. Jyotishi (Technical Member) and Mr. Angad Prasad...
Bunker Supply Of Fuel To ASEAN Explorer Is Duty-Free Export: CESTAT Quashes Excise Demand Against Bharat Petroleum
The Bangalore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that bunker supplies of High Viscosity Furnace Oil (HVFO) made by Bharat Petroleum to the vessel to 'cable ship ASEAN explorer' qualify as duty-free exports under Rule 19 of the Central Excise Rules, 2002, read with Notification No. 46/2001-CE(NT). P.A. Augustian (Judicial Member) and...
No Double Pre-Deposit For Same Tax Demand; Second Appeal Cannot Be Conditioned On Fresh Payment: Delhi High Court
The Delhi High Court has held that when a taxpayer has already deposited the mandatory 10% pre-deposit for the same disputed tax amount before the State GST Appellate Authority, the Central GST authorities cannot insist on another separate pre-deposit for the same amount while filing a second appeal. The Bench stated that the law does not permit duplication of pre-deposit for the same...
Tax Weekly Round-Up: November 24 - November 30, 2025
SUPREME COURT'Seems Tax Department Has Not Trusted Even Its Lawyers' : Supreme Court Flags Procedural Delays In IT Dept's Petition FilingsCause Title: THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) VERSUS THE HYDERABAD CRICKET ASSOCIATION, HYDERABADThe Supreme Court recently criticised the Income Tax Department for filing its Special Leave Petition after a delay of 524 days, observing that...
Finance Ministry Tables Bill To Hike Excise On Tobacco, Introduces New Cess On Pan Masala
On December 1, 2025, the finance minister Nirmala Sitharaman introduced the Central Excise (Amendment) Bill, 2025 and the Health Security and National Security Cess Bill, 2025, in the Lok Sabha, which will replace the existing Compensation Cess. The Central Excise (Amendment) Bill, 2025, seeks “to give the government the fiscal space to increase the rate of central excise duty...
Income Tax Act | Payment For IPLC Services Not 'Royalty' U/S 9; Assessee Entitled To Deduction U/S 40(a)(i): Madras High Court
The Madras High Court has held that payment for IPLC (International Private Leased Circuits) Services does not constitute 'royalty' under Section 9 of the Income Tax Act, and that the assessee is entitled to a deduction under Section 40(a)(i) of the Income Tax Act. Chief Justice Manindra Mohan Shrivastava and Justice Sunder Mohan examined whether the payment made by the assessee for...
Delhi High Court Allows Consolidated Appeal Against Single GST Demand Order Covering Multiple Financial Years
The Delhi High Court has allowed the filing of a consolidated appeal in a matter where a 'common and single' order was issued, although the demand pertained to multiple financial years. In an order dated November 18, 2025, the Division Bench comprising Justice Prathiba M. Singh and Justice Shail Jain allowed the Petitioner to take recourse to a single consolidated appeal...
Income Tax Act | Refund Can't Be Withheld U/S 245 Unless Department Establishes Tax Liability: Calcutta High Court
The Calcutta High Court stated that the Income Tax Department cannot withhold a refund under Section 245 of the Income Tax Act, 1961, unless it establishes tax liability. The Bench of Justice Raja Basu Chowdhury observed that it is true that Section 245 of the said Act authorises the Income Tax Department to set off a refund against remaining tax payable. Unfortunately, in this...