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Highlights / Annotations / Catch Notes For 2025

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Showing 951 to 1000 of 3409 Records

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March 28, 2025 Case Laws Indian Laws HC

Borrower Must Exhaust Statutory Remedies Under SARFAESI Act Before Seeking Writ Jurisdiction Under Article 226
March 27, 2025 Notifications Income Tax

CBDT Expands Safe Harbour Rules: Lithium Ion Batteries Now Included as Core Auto Components and extended the threshold limit for certain cases.
March 27, 2025 Circulars GST - States

Virtual Hearings Mandatory for All RGST/CGST Act 2017 Proceedings; In-Person Appearances Require Additional Commissioner's Approval Under Section 168
March 27, 2025 Case Laws GST HC

Tax Assessment Order Invalidated for Missing Officer Signature and Document Identification Number Under CGST Act
March 27, 2025 Case Laws GST HC

GST Registration Cancellation Quashed Due to Non-Speaking Order and Failure to Follow FORM GST REG-19 Requirements
March 27, 2025 Case Laws GST HC

Petitioner Wins Refund Claim for Unutilized Input Tax Credit Under Section 54(3) of CGST Act Due to Inverted Tax Structure
March 27, 2025 Case Laws GST HC

GST Registration Cancellation Quashed: Retrospective Effect Invalid and Revocation Rejection Without Hearing Violates Section 30
March 27, 2025 Case Laws GST AAAR

GST Appeal Dismissed: Time-Barred Filing Under Section 100(2) for Rent from Government SWCBH
March 27, 2025 Case Laws GST AAAR

Setting Aside Partial AAR Ruling on GST for Land Development: AAAR Remands Case for Complete Adjudication Under Section 101
March 27, 2025 Case Laws GST AAAR

ITC Must Be Reversed on Inputs Used for Goods Later Destroyed in Fire Under Section 17(5) of SGST Act
March 27, 2025 Case Laws Customs AT

Customs Case Remanded: Misdeclared Imports Under EPCG License Require Fresh Review After Appellant Obtained Subsequent License
March 27, 2025 Case Laws Customs AT

Value Re-determination for Imported Goods Meant for Re-export Unjustified Under Section 68 of Customs Act
March 27, 2025 Case Laws Service Tax AT

Service Tax Refund on Mobilization Advances for Unrendered Services Not Subject to Section 11B Limitation Period
March 27, 2025 Case Laws GST AAAR

Electricity and Water Charges by Lessor to Lessee Form Part of Renting Services Under Section 8(a), Attracting GST
March 27, 2025 Case Laws Income Tax HC

Income Tax Return Filed After Delay Caused by Department Cannot Be Treated as "Non-Est" Under Section 139(1)
March 27, 2025 Case Laws Income Tax HC

Court Upholds Faceless Assessment Order, Rules Section 144A Redundant When Section 144B Procedural Safeguards Apply
March 27, 2025 Case Laws Income Tax AT

TPO Must Redo ALP Adjustment Using Resale Price Method, Recognizing Both Manufacturing and Trading Segments
March 27, 2025 Case Laws Income Tax AT

Approved Resolution Plan Under IBC Section 31(1) Assigns NIL Value to Tax Dues, Binding on Income Tax Department
March 27, 2025 Case Laws Income Tax AT

Income Tax Reassessment Quashed: AO Failed to Apply Amended Provisions and Issue Mandatory Section 143(2) Notice
March 27, 2025 Case Laws Income Tax AT

Surrender of Tenancy Rights Qualifies as Capital Asset Transfer Under Section 2(47), Cost of Acquisition Determined (47)
March 27, 2025 Case Laws Companies Law SC

Section 252(3) Appeal Dismissed: Court Rejects Company's Name Restoration Due to Excessive Procedural Delays
March 27, 2025 Case Laws Money Laundering HC

Mahadev Online Book Promoter's Challenge to Non-Bailable Warrant Under PMLA Section 50 Dismissed
March 27, 2025 Case Laws Central Excise AT

Call Center Services Qualify as Input Services Under Rule 2(l) of Cenvat Credit Rules for Brand Building and Sales Enhancement
March 27, 2025 Case Laws GST HC

GST Registration Cancellation Overturned as Authorities Failed to Establish Rule 21 Violations or Improper Registration
March 27, 2025 Case Laws GST HC

Input Tax Credit Cannot Be Denied When Seller's GST Registration Was Valid During Transaction Despite Later Cancellation
March 27, 2025 Case Laws GST HC

GST Ex-Parte Order Set Aside: Taxpayers Must Receive Proper Notice Under Section 73 Before Assessment
March 27, 2025 Case Laws GST HC

Refund of Unutilized ITC Cannot Be Denied Merely Because Payments Were Remitted to Different Branch's Bank Account
March 27, 2025 Case Laws GST HC

GST Summons Under Section 70 Doesn't Create Tax Liability or Initiate Proceedings Against Taxpayer
March 27, 2025 Case Laws GST HC

Writ Application Dismissed Due to Defective Affidavit Where Deponent Failed to Establish Proper Authorization
March 27, 2025 Case Laws GST HC

Blocking of Electronic Credit Ledger under Rule 86A quashed due to lack of reasoning and natural justice violation
March 27, 2025 Case Laws GST HC

Refund of Unutilized Input Tax Credit on SEZ Supplies Cannot Be Denied for Procedural Non-Compliance
March 27, 2025 Case Laws GST HC

Input Tax Credit Cannot Be Denied for GSTR-3B Returns Filed Late When Section 16(5) Amendment Provides New Cut-off Date
March 27, 2025 Case Laws GST AAAR

Government Services to Telangana State Not Exempt Under Entry 6 of Notification 12/2017-CT Rate
March 27, 2025 Case Laws GST AAAR

ITC Denied on Employee Transportation Services Under Section 17(5) as No Statutory Obligation Exists
March 27, 2025 Case Laws GST AAAR

Aluminium Composite Panels Classified Under HSN 7606 with 18% GST Rate, Not Under HSN 3920 or 7610
March 27, 2025 Case Laws Income Tax HC

Gratuity Fund Contributions to LIC Qualify for Deduction Under Section 40A(7)(b) Despite Section 43B Overlap
March 27, 2025 Case Laws Income Tax HC

Agricultural Lands Beyond 8km From Municipal Limits Not Capital Assets Under Section 2(14); NABARD Bonds Investment Timing Crucial for 54EC Exemption
March 27, 2025 Case Laws Income Tax HC

Refund Adjustment Against Outstanding Demands Quashed for Failure to Issue Mandatory Notice Under Section 245
March 27, 2025 Case Laws Income Tax HC

Late Filing of Form 10-ID Is Procedural Lapse, Cannot Deny Section 115BAB Benefits Already Claimed in Tax Return
March 27, 2025 Case Laws Income Tax HC

Delay in Filing Tax Return Due to COVID-19 and Late TDS Deposit Condoned Under Section 119(2)(b), Allowing Refund Claim
March 27, 2025 Case Laws Income Tax HC

Income Tax Assessment Order Quashed: AO Failed to Consider Reply to Show Cause Notice Under Section 144
March 27, 2025 Case Laws Income Tax AT

GST Collected Separately on Invoices Should Not Be Included in Gross Receipts Under Section 44BB Presumptive Income Calculation
March 27, 2025 Case Laws Customs AT

Export of Pan Masala and Gutkha Cannot Be Classified as "Prohibited Goods" for Non-Declaration of Input Characteristics
March 27, 2025 Case Laws Customs AT

Confiscation of Gold Bangles Upheld for Export Diversion Under Section 113(k), Redemption Fine Reduced to Rs.15 Lakh
March 27, 2025 Case Laws SEBI AT

Research Analyst Penalized for Unsigned Reports, Poor Record-Keeping, and Mixing Business Ventures with Research Activities
March 27, 2025 Case Laws Money Laundering HC

86-year-old granted bail in PMLA case due to infirmity under Section 45(1) despite medical board finding him not "sick"
March 27, 2025 Case Laws Money Laundering HC

Money Laundering Case Collapses After Predicate Offense Under Section 447 of Companies Act Quashed for Retrospective Application
March 27, 2025 Case Laws Service Tax HC

Inordinate Delay in Tax Adjudication Proceedings Violates Natural Justice, Warrants Quashing of SCNs Under Section 73
March 27, 2025 Case Laws Service Tax AT

Customized Software with Source Code Modifications Constitutes Sale of Goods, Not Taxable Service
March 27, 2025 Case Laws VAT / Sales Tax HC

Dealers discontinuing business before GST implementation cannot carry forward unutilized Input Tax Credit for unsold inventory

1 ....16 17 18 192021 22 23 24........ 69

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