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Archive: 11 July 2025

Posts in 11 July 2025

GST Portal Upload Constitutes Valid Service of Order/Notice: Calcutta HC

July 11, 2025 1155 Views 0 comment Print

Calcutta High Court rules uploading orders on the GST portal is valid service under Section 169(1)(d), rejecting claims that other methods must be exhausted first.

IFSCA to Allow V-CIP for NRI Customer Onboarding

July 11, 2025 678 Views 0 comment Print

IFSCA seeks public comments on proposed changes to allow Video-based Customer Identification Process (V-CIP) for Non-Resident Indians in select jurisdictions.

Section 30 IBC: Minimum payment to Operational & Dissenting Financial Creditor

July 11, 2025 1281 Views 0 comment Print

Understand the Insolvency and Bankruptcy Code’s provisions for minimum payments to operational and dissenting financial creditors, including key amendments and the ongoing Supreme Court deliberation on secured creditor entitlements.

Strict Compliance of Preventive Detention Procedures; Copies to Detenu Must Be Legible: Kerala HC

July 11, 2025 225 Views 0 comment Print

Kerala High Court mandates strict adherence to procedural formalities in preventive detention, ruling that all documents provided to the detenu must be legible for effective representation.

Insolvency & Competition: Legal Imperatives Post Independent Sugar Corp. v. Girish Sriram

July 11, 2025 783 Views 0 comment Print

Explore intersection of India’s insolvency and competition laws, focusing on mandatory CCI approval for mergers in resolution plans and its impact on IBC timelines and stakeholder interests.

HP High Court grants interim stay on Reassessment Over Jurisdiction issue

July 11, 2025 2499 Views 0 comment Print

Himachal Pradesh High Court stays Section 148 notice, ruling jurisdictional officer lacked authority under the Faceless Assessment Scheme. Cites Telangana and Bombay High Courts.

Withdrawn Cash Presumed Available for Deposits in absence of Evidence of Other Use

July 11, 2025 1317 Views 0 comment Print

Ahmedabad ITAT rules in favor of Sudhirbhai Pravinkant Thaker, deleting cash addition, stating previous bank withdrawals can be source of later deposits if not utilized elsewhere.

Cash Deposits Post-Demonetisation Valid If Shown in Books and Returns

July 11, 2025 687 Views 0 comment Print

Delhi ITAT deletes Section 69A cash additions against senior citizens Nand Kumar Taneja and Nita Taneja, citing disclosed income and recorded cash-in-hand.

ITAT Quashes Reassessment Notices Against Larsen & Toubro as Time-Barred

July 11, 2025 1038 Views 0 comment Print

Mumbai ITAT rules for Larsen & Toubro, quashing reassessment notices for AY 2014-15 & 2015-16. Notices found time-barred based on SC’s Rajeev Bansal ruling.

Gujarat HC Quashes Section 148 Notices for AY 2015-16 as Time-Barred, Cites SC Precedents

July 11, 2025 1587 Views 0 comment Print

Gujarat High Court quashes Income Tax Act Section 148 notices for AY 2015-16, citing Supreme Court precedents on time-barred reassessment.

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