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Omission of GST Rules 89(4B) & 96(10) Lapses Pending Proceedings: Bombay HC

September 15, 2025 7809 Views 0 comment Print

Bombay High Court rules that the omission of CGST Rules 89(4B) and 96(10) without savings clauses leads to the lapse of pending show cause notices and orders.

Delhi HC Upholds Locker Search: ₹4.6 Cr Bullion & Jewellery Seizure Valid – CBDT Instruction No. 1916 No Shield

September 15, 2025 834 Views 0 comment Print

Delhi High Court validates income tax department’s search and seizure of Rs.4.6 Cr in bullion and jewellery, dismissing claims of undisclosed assets and CBDT limits.

No Section 40(a)(i) Disallowance for Purchases from Foreign AEs without PE in India: Delhi HC

September 15, 2025 690 Views 0 comment Print

Delhi High Court rules purchases from foreign AEs without a PE are not taxable in India, preventing Section 40(a)(i) disallowance and upholding DTAA non-discrimination clauses.

Employees contribution to EPF & ESI to be made on or before due date as per respective labour law

September 14, 2025 1809 Views 0 comment Print

Delhi High Court held that employees contribution to Employees Provident Fund [EPF] or Employees State Insurance [ESI] is to be made on or before statutory due date set out in respective EPF/ESI Act.

Madras HC Nixes Reassessment: Change of Opinion Cannot Justify Reopening

September 14, 2025 795 Views 0 comment Print

Madras High Court upholds ITAT order quashing reassessment proceedings, ruling that an assessment cannot be reopened for a change of opinion on facts already examined.

Claim of ITC in respect of delayed GSTR-3B allowed if return filed on or before 30.11.2021

September 13, 2025 1389 Views 0 comment Print

Madras High Court held that ITC in respect of delayed GSTR-3B allowed provided GSTR-3B is filed on or before 30.11.2021. accordingly, claim of ITC barred by limitation in terms of section 16(4) of CGST Act but within period prescribed in terms of section 16(5) is allowed.

Claim of ITC within period prescribed u/s. 16(5) allowed even on delayed GSTR-3

September 13, 2025 1185 Views 0 comment Print

The petitioner has preferred the present appeal mainly contesting that respondent-department erred in denying claim of ITC for delay in filing GSTR-3B returns since the delay was on account of Covid-19 outbreak.

Not a Wholesale Trader: 3% Tolerance Adopted – Karnataka HC in TP Case

September 13, 2025 627 Views 0 comment Print

Karnataka High Court held that for AY 2014-2015, assessee couldn’t be classified as wholesale trader as both the specified conditions are not satisfied. Accordingly, in terms of notification no. 30/2013 tolerance range of 3% to be adopted.

Delhi HC clarifies GST Order Validity, Email Service & Consolidated SCNs 

September 13, 2025 1500 Views 0 comment Print

Delhi High Court rules on GST: delayed DRC-07 upload doesn’t void orders, email service is valid, and consolidated SCNs for fraud cases are permitted.

Taxpayer Shouldn’t Suffer for Professional’s Mistake – HC condones Form 10B Delay

September 13, 2025 882 Views 0 comment Print

The Rajasthan High Court quashed an order rejecting a charitable trust’s application to condone a delay in filing an audit report (Form 10B), emphasizing that a taxpayer should not suffer due to a professional’s mistake.

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