Madras HC rules single GST show cause notice/assessment order for multiple financial years is impermissible. Each year requires a separate notice.
Delhi High Court quashes 17-year-old attempt to murder FIR against Madhu Kishwar, citing it as a “maliciously motivated counter blast” by the complainant.
CAAR Mumbai confirms Inductors, Chip Inductors, and related products are correctly classified as Other Inductors under Customs Tariff Item 85045090. This classification is based on the General Rules for Interpretation and Section XVI Notes.
:While the Customs Broker was negligent in exercising due supervision over its employee, permanent revocation of licence was an excessive penalty. Applying the principle of proportionality, the revocation was modified to a limited period of four years with specific monetary deposits and compliance conditions.
CBIC’s Notification 61/2025-Customs amends the Sea Cargo Manifest Regulations, 2018. The new rule extends the deadline at Sr. No. 6 of the TABLE to December 31, 2025.
The strict 4-month statutory limitation period for filing a GST appeal under Section 107 could not be condoned, as the provision created a special regime that excluded the general principles of condonation of delay under the Limitation Act.
ITAT Raipur held that addition u/s. 68 of the Income Tax Act made without invalidating evidences establishing identity/ creditworthiness of investor and genuineness of transaction not justifiable. Accordingly, appeal of revenue dismissed.
CESTAT rules Semi Conductor Laboratory (SCL) is not a business entity, exempting it from service tax on CISF security. Strategic R&D lacks commercial motive.
Dismissing the AO’s view that interest should be restricted to months of operation, Tribunal allowed full claim, reaffirming that partner interest accrues on financial year-end.
Chennai ITAT remanded an ex parte assessment back to the CIT(A) after the assessee filed an affidavit promising full cooperation and no adjournments. The appeal was allowed for statistical purposes.
