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Archive: December, 2025

Posts in December, 2025

UPVAT Assessment Held Unlawful as Notice Allowed Insufficient Time to Respond

December 4, 2025 309 Views 0 comment Print

The Court invalidated the assessment order after finding that it was issued within a week of notice and without meaningful opportunity of hearing.

Ex-Parte GST Order Quashed Due to Failure to Notify Next Hearing Date

December 4, 2025 516 Views 0 comment Print

The Court held that the assessment order was invalid because no hearing date was communicated after 06.11.2023, resulting in an ex-parte order. The matter was remanded for fresh proceedings.

Writ Jurisdiction Not Applicable in Fraudulent ITC Cases: Delhi HC

December 4, 2025 333 Views 0 comment Print

The High Court dismissed the writ petition challenging ITC demands, noting that an alternative statutory remedy under Section 107 of the CGST Act is available and must be pursued.

Penalty for expired e-way bill Quashed as Intent to Evade Tax not Established

December 4, 2025 837 Views 0 comment Print

The Court set aside the penalty imposed for expired e-way bill, holding that proceedings under Section 129 require proof of intent to evade tax, which was absent.

Digital Personal Data Protection Act, 2023: Analysis

December 4, 2025 3336 Views 0 comment Print

Explains why massive penalties were introduced under the new data protection law and highlights the compliance duties, rights, and enforcement framework that organisations must follow.

Small Companies Threshold Raised: A long-lasting impact

December 4, 2025 3048 Views 0 comment Print

MCA increases capital and turnover limits to ₹10 crore and ₹100 crore, expanding eligibility for multiple exemptions. Key takeaway: more companies can now enjoy simplified filings, reduced penalties, and easier mergers.

Modern Labour Codes: Empowering Workers, Enabling Enterprise

December 4, 2025 1008 Views 0 comment Print

Major provisions of the four Labour Codes come into force, replacing 29 laws with streamlined registration, digital inspections, and unified returns. Key takeaway: workers gain broader rights while employers get easier, modernised compliance.

SC Defines PE Beyond Physical Presence: Hyatt International Ruling Explained

December 4, 2025 1176 Views 0 comment Print

Highlights how the Court ruled that consistent operational control and strategic oversight in India can establish a Fixed Place PE under the DTAA, even without exclusive offices. Key takeaway: substance and economic activity override formal ownership.

RBI issues Amendments to Gold Metal Loan (GML) Scheme

December 4, 2025 897 Views 0 comment Print

RBI finalizes amendments to streamline GML regulations, extend repayment tenor, and expand scope for domestic and exporter jewellers, enhancing ease of doing business.

7 E-Way Bill Mistakes That Trigger Heavy GST Penalties — What You Must Avoid

December 4, 2025 2457 Views 0 comment Print

Explains the most common EWB errors and how they lead to Section 129 detention and penalties. Key takeaway: small documentation lapses turn into major compliance risks.

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