Indirect Tax Weekly Round-Up: December 29, 2025 - January 04, 2026

HIGH COURTSAndhra Pradesh HCAPVAT | Value Added Tax Not Leviable On Offshore Sales Beyond Territorial Waters: Andhra Pradesh High CourtCase Title: M/s Helix Energy Solutions Group Inc. v. The Commercial Tax OfficerCase Number: WRIT PETITION Nos.6319 & 6321 & 5089 of 2010The Andhra Pradesh High Court held that Value Added Tax (VAT) under the Andhra Pradesh Value Added Tax Act (AP...

Direct Tax Weekly Round-Up: December 29, 2025 - January 04, 2026

HIGH COURTSAndhra Pradesh HCIncome Tax | Delay in Filing Form 10-B Due To COVID Cannot Deny S.11 Exemption: Andhra Pradesh High CourtCase Title: M/s Amnos Evangelical v. The Centralized Processing Centre, BengaluruCase Number: WRIT PETITION NO: 8798 OF 2025The Andhra Pradesh High Court held that the exemption under Section 11 of the Income Tax Act cannot be denied merely on account of delay...

Madras High Court Sets Aside GST Demand For Not Considering CBIC Circulars Cited By Taxpayer

The Madras High Court has set aside a GST demand on a corporate guarantee after finding that the tax department failed to consider CBIC circulars relied upon by the taxpayer while raising the assessment.Allowing the writ petition, Justice G R Swaminathan held that an assessment order cannot survive if the tax department fails to consider the defence raised by the taxpayer. The court...

All India Direct Tax Digest 2025

SUPREME COURTMotor Accident Claims - Tax Returns Can Be Accepted To Determine Income Only If They Are Appropriately Produced : Supreme CourtCase name: New India Assurance Co. Ltd. V. Sonigra Juhi Uttamchand.Case no.: SLP (C) No. 30491 of 2018The Supreme Court, recently (on January 02), while deciding a motor accident compensation claim case, observed that monthly income could be fixed...

All India Indirect Tax Digest 2025

SUPREME COURTSupreme Court Sets Aside Excise Duty Demand On Oil Marketing Companies For Inter-Supply Of Petroleum ProductsCase Title: Bharat Petroleum Corporation Ltd. versus Commissioner of Central Excise Nashik Commissionerate (and connected matters)Case no.: CIVIL APPEAL NO. 5642 OF 2009In a significant relief for Oil Marketing Companies (OMCs), the Supreme Court ruled (Jan. 20) that...

Hotels Can Now File Specified Premises Opt-In Online On GST Portal: GSTN

The Goods and Services Tax Network has enabled online filing of opt-in declarations for hotel accommodation service providers to declare their properties as “specified premises” on the GST Portal. This shifts the process from manual filing before jurisdictional officers to an electronic system on the portal. The facility follows Notification No. 05/2025 Central Tax (Rate) and is...

Customs Cannot Withhold Part Of Consignment After Accepting Full Bond, Guarantee : CESTAT Kolkata

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal recently held that Customs authorities were not justified in continuing to detain part of a consignment of used digital multifunction print and copying machines once the importers had furnished the required bond and bank guaranteef for the entire consignment. A coram consisting of Judicial Member Ashok Jindal...

Mere Apprehension of Business Loss In State Does Not Confer Writ Court Territorial Jurisdiction: Calcutta High Court

The Calcutta High Court has recently held that a petitioner's mere apprehension of business loss in West Bengal is not enough to invoke the court's territorial jurisdiction in a writ petition. A single-judge bench of Justice Om Narayan Rai, while dismissing a plea filed by a Kuwait company said that it is the infringement of a legal right that gives rise to a cause of action."The lis before...

ITAT Annual Digest 2025

Transactions Between Holding & Subsidiary For Issuance Of Shares Not Covered U/S 56(2)(viib) Of IT Act: Delhi ITAT Quashes Revision Against OYOCase Title: OYO Hotels vs Principal CITCase Number: ITA No.2611/Del/2024The Delhi ITAT held that the transactions between holding and its wholly owned subsidiary entity towards issuance of shares are not covered within ambit of Sec 56(2)(viib)...

Mandatory Pre-Deposit For Customs Appeal Cannot Be Waived For Financially Sound Appellant: Karnataka High Court

The Karnataka High Court has held that the mandatory pre-deposit required to pursue a customs appeal cannot be waived for a financially sound appellant/importer. In a recently uploaded order pronounced on November 7, 2025, Justice M. Nagaprasanna said the pre-deposit under Section 129-E of the Customs Act does not deny access to justice. “It is a statutory discipline that applies uniformly...

Business Law Daily Round-Up: January 04, 2026

TAXExporters Not Using Letters Of Credit Cannot Be Denied Rice Export Duty Exemption: Chhattisgarh High Court Directs ₹2.1 Crore RefundCBIC Extends Anti-Dumping Duty On Flexible Slabstock Polyol Imports From Saudi Arabia And UAEGST Refund Is Vested Right, Cannot Be Limited By Retrospective Application Of 2019 Amendment: J&K&L High CourtIGST | Marketing & Technical Support...

IGST | Marketing & Technical Support Services To Foreign Parent Qualify As Export Of Services, Not Intermediary: Karnataka High Court

The Karnataka High Court held that marketing and technical support services provided by the assessee to its foreign parent qualify as export of services under the IGST Act (Integrated Goods and Services Tax) and do not constitute intermediary services. Justice S.R. Krishna Kumar noted that the place of supply of these services is outside India, satisfying all conditions for export of...