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Archive: December, 2025

Posts in December, 2025

Calcutta HC Condones Late GST Appeal Filing Due to Advocate’s Death

December 16, 2025 510 Views 0 comment Print

The High Court set aside the appellate order rejecting the petitioner’s delayed GST appeal, recognizing the death of the engaged Advocate and family circumstances as sufficient grounds for delay.

SC Upholds Quashing of Reassessments for Sanction Under Wrong Provision

December 16, 2025 7818 Views 0 comment Print

ITO Vs Srichand Mandhyan (Supreme Court of India) Supreme Court considered a Special Leave Petition challenging an order passed by the Bombay High Court. After hearing the learned counsel for the parties and examining the material on record, the Supreme Court found no valid ground to interfere with the High Court’s decision. Accordingly, the Special […]

Bombay HC Quashed Reassessment Notices Due to Invalid Sanction Under Wrong Provision

December 16, 2025 723 Views 0 comment Print

Bombay HC held that reassessment notices issued with sanction under an incorrect statutory provision are invalid, leading to quashing of notices, assessments, and consequential demands.

Join 2 Day Live Practical GSTAT Appeal Workshop

December 16, 2025 13464 Views 1 comment Print

A practical two-day GSTAT workshop equips professionals with drafting, presentation, and procedural skills to excel in GST appellate practice.

Finalised Bills of Entry Cannot Be Reopened to Claim Refund Based on Subsequent SC Ruling

December 16, 2025 942 Views 0 comment Print

The Tribunal held that Bills of Entry cannot be reassessed after goods are cleared merely to claim a refund based on a later Supreme Court decision in another case.

NFRA Mandates Timely Submission of Audit Files to Preserve Integrity

December 16, 2025 834 Views 0 comment Print

NFRA requires statutory auditors to assemble, archive, and submit audit files promptly, ensuring audit documentation is authentic, complete, and retrievable under professional standards.

NRI to OCI Status Change Does Not Alter Indian Property Rights Under FEMA

December 16, 2025 5859 Views 0 comment Print

The analysis holds that FEMA treats NRIs and OCIs identically for acquisition, transfer, and repatriation of immovable property, ensuring continuity of property rights despite a change in status.

India’s PPIRP Dilemma Credibility Through Restriction Or Potential Undermined?

December 16, 2025 624 Views 0 comment Print

Explains India’s restriction of pre-pack insolvency to MSMEs to safeguard credibility, but questions whether this exclusion limits systemic reforms for larger corporates.

Why New Labour Codes Favour Employers Over Employees: Major Drawbacks for Workers

December 15, 2025 3408 Views 0 comment Print

This article explains how structural changes in the Labour Codes prioritise employer flexibility while eroding worker security and rights.

Health Security se National Security Cess Act, 2025

December 15, 2025 1560 Views 0 comment Print

The issue addressed is funding public health and national security through a targeted levy. The Act introduces a capacity-based cess on manufacturing machines and processes, starting with pan masala.

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