Limitation under Rule 68B of the second schedule to the Income Tax Act did not apply to RDDB Act (Recovery of Debts Due to Banks and Financial Institutions Act, 1993) proceedings as Rule 68B of the IT Act had no mandatory application to recoveries under the RDDB Act
Form 3CL was not a determinative document for claiming deduction, and non-production of the same did not amount to wilful non-disclosure or suppression of material facts under Explanation 1 to Section 147.
Bombay HC stayed DGFT’s notification changing tariff heading of roasted areca nuts, holding that only Central Government can amend customs classifications under Section 11A.
The Guwahati HC granted anticipatory bail to a man accused in a Rs. 199.31 Cr fake ITC conspiracy, ruling that custodial interrogation was unnecessary as the main accused was already out on default bail.
CESTAT Mumbai held that refund claims under Section 27 cannot invoke extended limitation if the bill of entry was assessed under Section 17 and not provisionally under Section 18 of the Customs Act.
Delhi HC rules that Section 69(2) of the Partnership Act does not bar an unregistered firm from filing a writ petition to enforce statutory rights, upholding the maintainability of a GST challenge.
Ordering compliance with Section 67(3) and (5) of CGST Act, Court held that seized devices must either be returned if not relied upon, or data copies must be furnished to taxpayer in presence of officials.
MP HC dismissed a second writ petition filed by a cigarette manufacturer seeking documents already covered by earlier court orders, holding it was an abuse of process to stall GST adjudication and imposed ₹2 lakh as costs.
Delhi HC directs Customs and CBIC to strictly implement the DGFT’s Minimum Import Price (MIP) of Rs. 20,108/- per MT on Soda Ash imports to protect domestic industries.
The Allahabad HC quashed GST confiscation orders for excess stock, ruling that authorities must proceed via regular assessment (Sec 73/74), not severe confiscation.
