Tax Weekly Round-Up: October 06 - October 12, 2025

SUPREME COURTSupreme Court Issues Notice To IndiGo On Plea Of Customs Dept & GST Council Against Ruling On IGST Exemption For Imported PartsCase : Principal Commissioner of Customs Acc (Import) and others v. Interglobe Aviation LtdCase no.: Diary No. 49140-2025The Supreme Court on Monday sought a response from IndiGo's parent company, InterGlobe Aviation, on a petition filed by the Customs Department challenging a Delhi High Court ruling that exempted the airline from paying Integrated Goods and Services Tax (IGST) on imported aircraft parts that were repaired and serviced abroad.A Bench comprising Justice BV Nagarathna and Justice R Mahadevan issued notice to InterGlobe Aviation while hearing the department's plea against the March 2024 judgment of the Delhi High Court, which had quashed a portion of a customs notification that mandated IGST payment on the import of repaired aircraft engines and components.Supreme Court Upholds Tax On Ink & Chemicals Used To Print Lottery Ticket; Says Their 'Deemed Sale' Occurs With Lottery SaleCause Title: M/S. ARISTO PRINTERS PVT. LTD. VERSUS COMMISSIONER OF TRADE TAX, LUCKNOW, U.P.The Supreme Court on Tuesday (October 7) held that the ink and chemicals used in printing the lottery tickets is a taxable item under the Uttar Pradesh Trade Tax Act, 1948 (“Act”).A bench of Justices JB Pardiwala and KV Viswanathan dismissed the appeal filed by an assessee, who is engaged in the business of printing lottery tickets and had been taxed on the value of ink and chemicals used in the printing process. While the Appellate Authority and Tribunal set aside the levy holding these materials were consumed rather than a transferrable good, the High Court restored the tax leading to an appeal before the Supreme Court.HIGH COURTSAllahabad HCTaxpayer Cannot Be Left At Mercy Of Assessing Officer Who Chooses To Delay Payment Of Genuine Refunds: Allahabad High CourtCase Title: U.P. Rajya Nirman Sahakari Sangh Limited Versus Union Of India Min.Of Finance Dept.Of Revenue Thru.Secy.AndorsCase no.: WRIT - C No. - 16125 of 2018While dealing with a writ petition for refund of Tax Deducted at Source (TDS), the Allahabad High Court has held that when the documents for TDS are provided by the assesee, the Assessing Officer must process the refund and cannot delay payment of refund in genuine cases.The bench of Justice Shekhar B. Saraf and Justice Prashant Kumar held, “a taxpayer should not be left at the mercy of an Assessing Officer who chooses to delay the payment of genuine refunds. Furthermore, as long as the assessee is able to provide documents proving that tax has been deducted at source, the same has to be accepted by the Assessing Officer, who cannot insist that the amount match the figures in Form 26AS. It is the responsibility of the Assessing Officer to verify the amounts provided by the assessee through the proof of Form 16A.”Bombay HCPre-Show Cause Notice Consultation Not An Empty Formality, Mandatory When Demand Is Over ₹50 Lakhs: Bombay High CourtCase Title: Rochem Separation Systems (India) Pvt. Ltd. v. The Union of IndiaCase Number: WRIT PETITION NO. 822 OF 2021The Bombay High Court has held that pre-show cause notice consultation is not an empty formality; mandatory before the show cause notice (SCN) in demands above Rs. 50 lakhs. The question before Justices M.S. Sonak and Advait M. Sethna was whether a pre-consultation notice would be mandatory before issuing show cause notices where the tax demand exceeds Rs. 50 Lakhs.The bench opined that ….The requirement of a pre-consultative process cannot be dismissed as some empty formality. The master circular and the Circular of 19 November 2020 style this requirement as mandatory in cases where the tax demand exceeds Rs 50 lakhs, unless, of course, the case falls in any of the exceptions. Such circulars bind the Department…Delhi HCDelhi High Court Asks GST Appellate Tribunal To Examine 'Profiteering' Allegations Against Tata PlayCase title: Tata Play Ltd v. Union of India & Ors.Case no.: W.P.(C) 14422/2022The Delhi High Court recently asked the GST Appellate Tribunal to re-look into the profiteering allegations levelled against DTH services provider Tata Play.The direction was made by a division bench comprising Justices Prathiba M. Singh and Shail Jain while dealing with the company's appeal against the show cause notice and consequential order passed against it by the erstwhile National AntiProfiteering Authority (NAPA).[Finance Act] Retrospective Abolition Of ITSC Doesn't Nullify Settlement Applications Filed Between Feb 1 To Mar 31, 2021: Delhi High CourtCase title: Megha Engineering And Infrastructure Ltd v. Income Tax Settlement Commission & Ors.Case no.: W.P.(C) 3479/2021The Delhi High Court has held that the Finance Act 2021, which retrospectively abolished the Income Tax Settlement Commission (ITSC), responsible for enabling compromise between the state and its tax payers, cannot create a void. For context, the Finance Act 2021...

Tax Weekly Round-Up: October 06 - October 12, 2025

Kapil Dhyani

Tags