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Archive: 05 May 2025

Posts in 05 May 2025

GST Fraud Accused Granted Bail: HC Distinguishes Organized Crime & Gangster

May 5, 2025 948 Views 0 comment Print

Allahabad High Court grants bail to GST fraud accused in Gangster Act case, noting prior SC bail in predicate offenses and citing recent Supreme Court ruling.

Section 12A Registration Rejection Due to Bye-Law Delay Unjustified: Kerala HC

May 5, 2025 528 Views 0 comment Print

Kerala High Court sets aside rejection of Thrissur Canine Club’s 12A/80G registration, citing same-day amendment approval. Tax dept to reconsider.

Refund of Past Tax Not Allowable After Resolution Plan Sanction: Orissa HC

May 5, 2025 876 Views 0 comment Print

Orissa High Court rules tax refund for pre-resolution period can be adjusted against old dues considered in NCLT approved plan, citing Ghanashyam Mishra precedent.

Bombay HC Stays ₹133 Crore GST Penalty on Shemaroo Executives

May 5, 2025 1539 Views 0 comment Print

Bombay High Court stays ₹133 crore GST penalty on Shemaroo Entertainment executives, citing concerns over retrospective law application.

Separate Authority Needed for Non-Territorial Tax Audit/Assessment: AP HC

May 5, 2025 369 Views 0 comment Print

AP High Court rules non-territorial tax officers need separate authorisations for audit & assessment, setting aside orders for lack of mandates.

ITAT Denies Tax Deduction for Donation to Unapproved Scientific Research Trust

May 5, 2025 411 Views 0 comment Print

Ahmedabad ITAT upholds disallowance of Section 35(1)(ii) tax deduction for donation to Shri Arvindo Institute as trust’s approval had expired in 2006.

ITAT Dismisses Algorithm-Based Tax Addition on Demonetisation Cash Deposits

May 5, 2025 633 Views 0 comment Print

Delhi ITAT dismisses over Rs 1.63 crore tax addition on jeweller’s demonetisation cash deposit, faulting algorithm and lack of challenge to sales genuineness.

Delhi HC Quashes Customs Confiscation Order Over Invalid Waiver of SCN

May 5, 2025 729 Views 0 comment Print

Delhi High Court sets aside Customs confiscation and penalty for traveler, rules standard waiver of show cause notice and hearing is legally invalid.

Customs Must Differentiate ‘Jewellery’ & ‘Personal Jewellery’: Delhi HC

May 5, 2025 693 Views 0 comment Print

Delhi High Court orders release of personal gold seized by Customs, stresses distinguishing personal jewellery from other gold under Baggage Rules, citing prior ruling.

ITAT Sets Aside Demonetisation Cash Deposit Addition for Hospital; Remands case to AO

May 5, 2025 615 Views 0 comment Print

Cochin ITAT remands Rs. 45.74 lakh cash deposit addition during demonetisation for Trichur Heart Hospital, citing need for fresh verification of patient payments.

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