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Delhi HC allows GST Registration Cancellation from Notice Date Only

December 13, 2025 582 Views 0 comment Print

Court held that GST registration cannot be cancelled retrospectively when the proprietor had passed away before the Show Cause Notice. Orders were quashed and cancellation allowed from the notice date.

JAO lacked jurisdiction to reopen assessments after 29.03.2022: Telangana HC

December 13, 2025 369 Views 0 comment Print

The Telangana High Court held that proceedings under Sections 148A and 148 initiated post-Faceless Scheme are procedurally invalid. All consequential orders were quashed, while the revenue retains rights under Supreme Court directions.

No Penalty on Wife When Foreign Investment Already Disclosed by Husband: Bombay HC

December 12, 2025 963 Views 0 comment Print

The Court upheld the deletion of penalty under the Black Money Act after finding the wife was only a joint holder and the husband had fully disclosed the foreign asset. The ruling notes no substantial question of law arose.

A woman cannot claim exemption from personal appearance in FEMA inquiries: Delhi HC

December 12, 2025 3243 Views 0 comment Print

Court ruled that FEMA summons issued under Section 37 operate within a civil-procedural framework and are not subject to gender-based safeguards under Section 160 CrPC. The key takeaway is that a woman cannot claim exemption from personal appearance in FEMA inquiries.

Recovery Beyond 20% of Disputed Income Tax Demand Unlawful: Calcutta HC

December 12, 2025 1119 Views 0 comment Print

The Calcutta High Court held that recovering more than 20% of a disputed tax demand from other refunds while an appeal is pending is impermissible. The ruling directs the Income Tax authorities to refund the excess amount.

Supplier’s GST Registration Cancellation Post purchases not Affect Valid ITC Claims

December 12, 2025 15207 Views 1 comment Print

The Court ruled that ITC reversal is unsustainable when the supplier was registered and tax was duly paid. The petitioner’s ITC claim was upheld as legitimate.

Delhi HC Rejects ‘Old and Used’ Gold Claim, Directs Passenger to Appeal

December 12, 2025 384 Views 0 comment Print

The judgment clarified the distinction between personal and newly purchased gold, allowing the petitioner to contest confiscation under customs regulations.

GST Appeal Restored as 10% Recovery Meets Statutory Pre-Deposit Requirement

December 12, 2025 816 Views 0 comment Print

Court allows appeal despite earlier dismissal for non-compliance with statutory pre-deposit, noting recovery of over 10% of disputed tax satisfies the condition. Key takeaway: partial pre-deposit enables merits hearing.

Income tax appeal cannot be rejected solely for non-appearance by CIT(A) Kerala HC

December 12, 2025 573 Views 0 comment Print

The Court ruled that an income tax appeal cannot be rejected solely for non-appearance. The matter was remanded because the appellate authority failed to examine the issues raised under Section 250(6).

276CC Prosecution: HC Upheld Income Tax Dept Notices Under Section 91 Cr.P.C.

December 12, 2025 480 Views 0 comment Print

The court upheld the trial court’s decision permitting the Income Tax Department to place additional notices on record. Key takeaway: Section 91 Cr.P.C. may be invoked at any stage for documents necessary for fair adjudication.

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