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Archive: 12 August 2025

Posts in 12 August 2025

Order passed one day late beyond its limitation period is void by limitation under GST Law

August 12, 2025 1503 Views 0 comment Print

Telangana High Court rules an order passed one day after the statutory limitation period under GST law is void, emphasizing strict adherence to legal deadlines.

No GST Demand can be raised for excess stock during search under Section 130 

August 12, 2025 2787 Views 0 comment Print

The Allahabad High Court quashed GST orders in the J.T. Steel Traders case, holding that proceedings for excess stock must use sections 73/74, not the penal section 130.

Paper to Pixels: Demat Shift in Private Companies

August 12, 2025 582 Views 1 comment Print

Learn about the MCA’s mandate for private companies to dematerialize their shares by June 30, 2025. This move aims to increase transparency, security, and efficiency in share management.

When Portal Goes Beyond Notified Form – Curious Case of Form No. 35

August 12, 2025 5994 Views 0 comment Print

Income-tax e-Filing portal now requires extensive, non-notified information for Form 35 appeals, raising legal questions about platform’s authority to modify a prescribed form.

Bank Account Freezing Illegal After Section 107 GST Appeal: Delhi HC

August 12, 2025 903 Views 0 comment Print

Delhi High Court directs banks to unfreeze Unity Traders’ accounts after an appeal was filed against the original tax order. The ruling highlights the automatic stay granted by filing an appeal under the CGST Act.

Sufficient cause shown for not attending hearing before CIT(A): Matter restored back to CIT(A)

August 12, 2025 435 Views 0 comment Print

ITAT Raipur held that passing of CIT(A) order was ex-parte without hearing the assessee and there is sufficient cause shown by assessee in not attending hearings as per opportunities granted by CIT(A). Accordingly, matter remanded back to CIT(A).

Notice sent u/s. 21 of Arbitration & Conciliation Act by invoking arbitration agreement is valid invocation

August 12, 2025 543 Views 0 comment Print

Delhi High Court held that there was no requirement to resort to Clause 25(c) of GTC to formally notify the ICA for appointment of the Arbitrator and notice sent by invoking arbitration agreement u/s. 21 of the Arbitration and Conciliation Act, 1996 is valid invocation.

ITAT Jaipur Deletes ₹1.5 Crore Addition for Alleged Bogus Loans

August 12, 2025 1194 Views 0 comment Print

ITAT Jaipur quashes ₹1.5 crore addition against Amar Partap Steels, ruling that uncorroborated statements cannot prove bogus loans.

HC Ruling Bars Renewal of Apple India’s Advance Classification Order: CAAR Mumbai

August 12, 2025 321 Views 0 comment Print

Apple India’s request to amend a customs ruling on the classification of its HomePod was denied. The Customs Authority cited a previous court decision on similar devices.

Automotive Inverter Assembly Units Classifiable Under 85044090: CAAR Delhi

August 12, 2025 513 Views 0 comment Print

CAAR Delhi classifies Mitsubishi Electric’s Inverter Assembly Units for hybrid vehicles under 8504 40 90 and confirms eligibility for duty exemption under India-Japan CEPA.

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