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Highlights / Annotations / Catch Notes For January of 2025

Home Highlights January January 2025 Year 2025

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Showing 1 to 50 of 252 Records

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January 8, 2025 Circulars Customs

Certain IT hardware imports now require valid license, to be declared with Bill of Entry.
January 8, 2025 Circulars Customs

Customs allows manual filing of shipping bills for exports under drawback with 'No Foreign Exchange Involved' till systems updated.
January 8, 2025 Notifications GST

Government authorizes GST intelligence agency to enforce IT Rules on digital platforms.
January 8, 2025 Notifications Income Tax

Tax Collection at Source exemption for IFSC Units availing section 80LA deduction for 10 years.
January 8, 2025 Case Laws GST HC

Petitioner contests tax demand over GSTR discrepancies, RCM non-payment, and private coaching receipts; HC orders partial payment pending review.
January 8, 2025 Case Laws GST HC

Consolidated GST notice for multiple years invalid, separate notices required per year.
January 8, 2025 Case Laws GST HC

Bail granted in GST fraud case due to lack of evidence and right to cross-examine witnesses.
January 8, 2025 Case Laws GST HC

Government Entity Liable to Pay GST Difference at 6% from Jan to Sept 2022, Interest Payable After 3 Months.
January 8, 2025 Case Laws GST HC

Principles of Natural Justice Violated: Notice by Incompetent Authority, No Hearing Before Order.
January 8, 2025 Case Laws GST HC

Inverted rate of duty structure: Fresh Refund Application Allowed, GST Portal to Operate Accordingly.
January 8, 2025 Case Laws GST CCI

Failure to pass on GST rate cut benefit to consumers by not revising MRP violated Section 171 of GST Act.
January 8, 2025 Case Laws Income Tax HC

Inconsistent grounds in 148A notices deprived assessee of fair opportunity; HC quashed reassessment proceedings.
January 8, 2025 Case Laws Income Tax HC

Income Tax Reopening Quashed Over Mechanical Reliance on CGST Data Sans Verification of Assessee's Records.
January 8, 2025 Case Laws Income Tax AT

Jain Trust denied tax exemption for promoting interests of particular religious community.
January 8, 2025 Case Laws Income Tax AT

Loan repayment by partnership firm to partners via journal entries not falling u/ss 269SS/269T.
January 8, 2025 Case Laws Income Tax AT

Software License Fees & Related Services Not Taxable as FTS Under India-UK DTAA.
January 8, 2025 Case Laws Income Tax AT

Fraudulent Income Taxable at Accrual Despite Later Recovery; Deductions Disallowed.
January 8, 2025 Case Laws Income Tax AT

Legitimate stock transactions cannot be disregarded as bogus capital gains based on mere suspicion.
January 8, 2025 Case Laws Income Tax AT

Charitable exemption eligibility & write-off of non-recoverable amounts from members examined.
January 8, 2025 Case Laws Income Tax AT

Share capital genuineness upheld; share applicants' credentials verified; no Sec. 68 tax on share premium.
January 8, 2025 Case Laws Income Tax AT

Income Tax Exemption on Differential Between Stamp Duty Valuation and Purchase Price Under Joint Development Agreement.
January 8, 2025 Case Laws Income Tax AT

Reassessment notice under non-existent old Section 148 renders assessment orders invalid.
January 8, 2025 Case Laws Customs AT

Customs authorities can't arbitrarily reject transaction value without valid reasons, evidence: CESTAT.
January 8, 2025 Case Laws Customs AT

Possessor of smuggled bike liable to pay customs duty despite cheaper purchase price.
January 8, 2025 Case Laws Customs AT

Imported betel nuts rightly classified, but penalties reduced for declared value mismatch with DGFT minimum price.
January 8, 2025 Case Laws Customs AT

Importer's parallel invoicing scheme for undervaluation rejected; customs rightly confiscated goods, imposed penalties.
January 8, 2025 Case Laws Customs AT

Computer System Failure Can't Deny Importer's Statutory Compliance: No Penalty for Delayed Filing.
January 8, 2025 Case Laws Customs AT

Customs Dept failed to prove misdeclaration of imported Mace's quantity, grade, value to evade duty; onus not discharged.
January 8, 2025 Case Laws Customs AT

Reasonable delay in filing appeal should not lead to dismissal without considering explanation.
January 8, 2025 Case Laws Customs AT

Misdeclared imports of aluminum printing plates liable for confiscation and anti-dumping duty evasion penalty.
January 8, 2025 Case Laws IBC SC

Unjustified Judicial Interference in IBC Processes Breaches Legal Discipline, Expeditious Resolutions Prioritized.
January 8, 2025 Case Laws IBC AT

Corporate Insolvency: NCLAT Clarifies Scope of Moratorium & Assessment Proceedings under IBC.
January 8, 2025 Case Laws Service Tax AT

Mega Power Project Services Exempt from Service Tax as Recipient Qualifies as 'Governmental Authority'.
January 8, 2025 Case Laws Service Tax AT

Canpotex's Canadian location determined place of provision for services rendered, outside India's taxable territory.
January 8, 2025 Case Laws Central Excise AT

Refund claim rejected for failure to challenge self-assessment order on valuation of goods.
January 8, 2025 Case Laws Indian Laws HC

High Court Quashes Criminal Proceedings in Cheque Bounce Case Due to Lack of Legally Enforceable Debt and Malicious Prosecution.
January 8, 2025 Case Laws GST AAAR

Herbal Cigarette Substitute Rightly Classified as Tobacco Substitute, Not Medicinal Product.
January 8, 2025 Case Laws GST AAAR

Mobilization advance for construction services triggers GST liability on receipt: AAAR.
January 8, 2025 Case Laws Income Tax AT

Search Assessment: Limitation Period Bars Assessments, Additions Quashed for Lack of Jurisdiction and Invalid Approvals.
January 8, 2025 Case Laws IBC AT

Wockhardt Cephalosporin Facility Part of Corporate Debtor's Liquidation Estate Despite Alleged Sub-Letting.
January 8, 2025 Case Laws Service Tax AT

Taxpayer eligible for refund and interest on excise duty paid under protest.
January 7, 2025 Circulars SEBI

Mandatory Settlement of Inactive Clients' Funds Revised: Entire Credit Balance to be Returned on Monthly Settlement Date.
January 7, 2025 Circulars Customs

Automated Out of Charge for AEOs Expedites Customs Clearance, Reducing Dwell Time for Compliant Traders.
January 7, 2025 Circulars DGFT

Exports of organic products require certification, labelling per national standards, accompanied by Transaction Certificate.
January 7, 2025 Notifications SEBI

Mandatory NISM Certification for Investment Advisers, Principal Officers, Associated Persons & Partners.
January 7, 2025 Notifications DGFT

Synthetic Fabric Imports Face Minimum Import Price Hurdle, Exemptions for Certain Entities.
January 7, 2025 Case Laws GST HC

Co-owner's GST registration cancellation application rightly rejected, consent letter not required for non-sole owners.
January 7, 2025 Case Laws Customs HC

Importer allowed to amend Bill of Entry to rectify excess customs duty paid due to mistake.
January 7, 2025 Case Laws Customs AT

Importer sold goods at higher MRP than declared, evading customs duty; quantification of differential duty upheld.
January 7, 2025 Case Laws Customs AAR

Areca Nuts Classified Under 0812 Based on Provisional Preservation for Transport/Storage, Overriding 0802 Mention.

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F: Engineering Service Provider Seeks GST Refund Advice for Bad Debt Reco...

H: Import of IT Hardware Under HSN 8741 Now Requires License; Compliance ...

H: Manual Filing Allowed for Export Shipping Bills with No Foreign Exchan...

H: GST Intelligence to Enforce IT Rules on Digital Platforms Under New Go...

H: IFSC Units Exempt from TCS as 'Buyers' Under Income Tax Act if Opting ...

N: IFSC Units Exempt from 'Buyer' Status Under Income-tax Act for Goods P...

A: Partners Penalized for Foreign Exchange Violation; Reduced Penalty Aft...

A: GST Framework Overhaul: New Amendments, e-Invoicing, GST Appellate Tri...

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H: Tax Demand Challenged Over Filing Discrepancies; Court Orders Partial ...

H: Consolidated GST Notices Invalid: High Court Requires Separate Notices...

H: Accused Granted Bail in GST Fraud Case Due to Weak Evidence and Extend...

H: Government Must Pay GST Difference at 6% to Petitioner for 2022; Inter...

H: Natural Justice Breach: Credit Disallowed Without Hearing; Court Suspe...

H: Firm Granted Fresh Refund Application Due to Inverted Duty Structure A...

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C: SEBI Updates Guidelines for Inactive Client Account Settlements to Mon...