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Judiciary

Supplies from mother warehouse to CFAs are mere stock transfer covered within 6A of CST Act

July 24, 2025 972 Views 0 comment Print

Until the goods are appropriated by the stockyards/warehouses from out of the stocks available with them, they continue in the inventory of the stockyards/warehouses. Thus, supplies made to the stockyards/warehouses are merely stock transfers.

Non-granting of sufficient time to furnish reply vitiates the entire proceeding

July 24, 2025 852 Views 0 comment Print

Madras High Court held that non-granting sufficient time to the petitioner for furnishing reply results into lack of opportunities being provided to the petitioner. Accordingly, order passed thereon is liable to be set aside.

Transfer of financial fraud case from Aizawl to Assam denied in absence of any compelling reason

July 24, 2025 813 Views 0 comment Print

Gauhati High Court denied to transfer large scale financial fraud case from Aizawl to Assam since sufficient number of witnesses have been listed by the IO to prove the case and there appears to be no compelling reason to transfer the cases.

Charge registered with CERSAI to be treated as secured Financial Creditor

July 24, 2025 1146 Views 0 comment Print

NCLAT Delhi held that appellant to be treated as secured Financial Creditor based on the registered charge with CERSAI in accordance with Regulation 21 of the IBBI (Liquidation Process) Regulations, 2016. Accordingly, appeal allowed and order set aside.

AO Not Bound by Appellate Remarks in De Novo VAT Assessment: Madras HC

July 24, 2025 432 Views 0 comment Print

The Madras High Court has addressed a tax dispute involving Tvl. Aro Granite Industries Ltd., directing an assessing authority to re-evaluate a slump sale claim independently, free from prior appellate observations.

Receipt of payment cannot be qualified as FTS merely because service require technical expertise

July 24, 2025 918 Views 0 comment Print

Delhi High Court held that payments received for services that may require technical expertise, technical inventions or technology would not qualify as Fees for Technical Services under Article 13 of the India-UK DTAA. Accordingly, appeal allowed.

Kerala Luxury Tax on Large Residences Constitutionally Valid; Demand Beyond 3 Years Set Aside

July 24, 2025 1008 Views 0 comment Print

The Kerala High Court affirmed the validity of Section 5A of the Kerala Building Tax Act, classifying it as a building tax, not a luxury tax, but restricted recovery to a three-year period.

GST Cancellation Revoked as Returns Filed & Dues Paid Up to Cancellation Date

July 24, 2025 831 Views 0 comment Print

The Gauhati High Court has ordered the restoration of a GST registration after the petitioner paid all outstanding dues, citing a similar precedent.

Order Quashed as SCN Sent to Old Address; Exporter Allowed to Submit BRCs in Fresh Proceedings

July 24, 2025 363 Views 0 comment Print

Madras High Court sets aside Customs order against Spac Starch due to non-receipt of notices, citing natural justice. Case remanded for fresh hearing.

Addition merely on basis of available information without independent investigation is unsustainable

July 24, 2025 2160 Views 0 comment Print

ITAT Delhi held that addition towards earning fictitious profit by misusing Client Code Modification Facility merely on the basis of information received from Investigation wing without carrying out independent investigation is unsustainable in law. Accordingly, appeal of revenue dismissed.

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