Delhi District Court dismissed Mehmood Pracha’s plea to nullify the Ayodhya verdict, enhancing the cost on the senior lawyer to ₹6 lakh for frivolous litigation and abuse of process.
DGFT amends the Handbook of Procedures (HBP) 2023 to include the India-EFTA TEPA. Exporters can now use self-declaration for the Certificate of Origin (CoO), in addition to authorized agency issuance.
Limitation under Rule 68B of the second schedule to the Income Tax Act did not apply to RDDB Act (Recovery of Debts Due to Banks and Financial Institutions Act, 1993) proceedings as Rule 68B of the IT Act had no mandatory application to recoveries under the RDDB Act
Form 3CL was not a determinative document for claiming deduction, and non-production of the same did not amount to wilful non-disclosure or suppression of material facts under Explanation 1 to Section 147.
ICAI’s Ethical Standards Board issued an Exposure Draft for the 13th Code of Ethics, proposing revisions to the current standards. Comments are due by November 26, 2025.
Bombay HC stayed DGFT’s notification changing tariff heading of roasted areca nuts, holding that only Central Government can amend customs classifications under Section 11A.
The Guwahati HC granted anticipatory bail to a man accused in a Rs. 199.31 Cr fake ITC conspiracy, ruling that custodial interrogation was unnecessary as the main accused was already out on default bail.
CESTAT Mumbai held that refund claims under Section 27 cannot invoke extended limitation if the bill of entry was assessed under Section 17 and not provisionally under Section 18 of the Customs Act.
Delhi HC rules that Section 69(2) of the Partnership Act does not bar an unregistered firm from filing a writ petition to enforce statutory rights, upholding the maintainability of a GST challenge.
Ordering compliance with Section 67(3) and (5) of CGST Act, Court held that seized devices must either be returned if not relied upon, or data copies must be furnished to taxpayer in presence of officials.
