OTHER TAXES
Section 311 CrPC Can Be Invoked To Seek Additional Documents In Black Money Act Case: Delhi High Court
The Delhi High Court has recently held that courts can invoke Section 311 of the CrPC, which allows summoning or recalling evidence, to permit additional documents to be placed on record if necessary for a just decision, even in prosecution under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.Justice Neena Bansal Krishna dismissed petitions filed by businessman Deepak Talwar challenging orders of the trial court and revisional court, which had allowed the...
Gujarat High Court Grants Interim Relief To R.R. Exports Against HSNSC Cess Registration
The Gujarat High Court on 26 February granted interim relief to R.R. Exports after it challenged a requirement to register its unit, operating in a Special Economic Zone (SEZ), under the Health Security and National Security Cess Act, 2025 (HSNSCA). A Bench comprising Justice A.S. Supehia and Justice Pranav Trivedi issued notice in the case while recording that: “Prima facie, we find merit in the submissions advanced by the learned advocate for the petitioner.” R.R. Exports is a 100% Export...
Bombay High Court Quashes ₹1 Crore Stamp Duty Demand On Romell Real Estate's Slum Redevelopment Agreement
The Bombay High Court on Tuesday set aside a stamp duty demand of over Rs. 1 crore raised against Romell Real Estate Pvt. Ltd., holding that the authorities erred by adding the cost of constructing a Permanent Transit Camp (PTC) while recalculating the market value in a slum redevelopment project. A Single Judge Bench of Justice Somasekhar Sundaresan found that the Chief Controlling Revenue Authority (CCRA) acted arbitrarily in enhancing the market value by including the PTC construction cost...
Andhra Pradesh High Court Orders Formation Of Apex Committee To Recover Agricultural Land Conversion Tax Dues
The Andhra Pradesh High Court has recently directed the State's Chief Secretary to constitute an Apex Committee to identify defaulters and recover unpaid conversion tax dues under the Andhra Pradesh Agricultural Land (Conversion for Non-Agricultural Purposes) Act, 2006. A Division Bench of Chief Justice Dhiraj Singh Thakur and Justice Challa Gunaranjan ordered, “… we feel that steps have to be taken for ensuring recovery of the outstanding tax. We, therefore, direct the Chief Secretary of...
Gujarat High Court Quashes Stamp Duty Order, Says Mere Reference To Submissions Is Not Consideration
The Gujarat High Court has quashed an order directing recovery of deficit stamp duty and fine from Metalloys Recycling Ltd, holding that the authority failed to deal with the company's written submissions before passing the decision. Allowing the Special Civil Application, Justice Aniruddha P. Mayee held that the order dated May 24, 2023 passed by the Dy. Collector, Stamp Duty Valuation Department, Valsad was not in consonance with the principles of natural justice. The Court found that...
No CST If State Tax Already Paid On Inter-State Movement Of Goods: Andhra Pradesh High Court
The Andhra Pradesh High Court on 9 February held that once tax is levied and collected on goods under the Andhra Pradesh General Sales Tax Act (APGST Act), no Central Sales Tax (CST) can be imposed on their inter-State movement, even if statutory declaration forms such as C-Forms or F-Forms are not furnished or are defective. A Division Bench of Justice R Raghunandan Rao and Justice T.C.D. Sekhar allowed a petition challenging the CST assessment for the assessment year 2004–05, filed by Gourav...
Andhra Pradesh High Courts Rejects Sales Tax Exemption Claim Over Defective Form A-5
The Andhra Pradesh High Court on 9 February, refused to interfere with orders withdrawing sales tax exemption on commission sales, holding that Form A-5 declarations not bearing the official seal of the assessing authority cannot be treated as valid under the Andhra Pradesh General Sales Tax Rules, 1957. A dealer files Form A-5 to claim sales tax exemption on commission sales. A Division Bench of Justice R. Raghunandan Rao and Justice T.C.D. Sekhar was hearing a tax revision case filed by ...
Sales Directly Linked To Export Cannot Be Taxed Under Central Sales Tax: Andhra Pradesh High Reaffirms
The Andhra Pradesh High Court has recently reiterated that where export is the direct result of a sale and the two form an integrated transaction that cannot be dissociated, such a sale is protected under Article 286 of the Constitution and cannot be subjected to State taxation. Explaining the law, the Division Bench of Justice R. Raghunandan Rao and Justice T.C.D. Sekhar held that a sale is “in the course of export” under Section 5(1) of the Central Sales Tax Act, 1956, when the sale itself...
DGFT Invites Comments On Draft Digital Trade Facilitation Bill, 2026
On Monday, 9 February, the Directorate General of Foreign Trade (DGFT) issued a trade notice inviting stakeholder comments on the draft Digital Trade Facilitation Bill, 2026, which aims to give statutory recognition to electronic trade documents and regulate digital identity and trust services for cross-border trade. The notice follows the Union Budget announcement on implementing BharatTradeNet as a digital public infrastructure for trade. The Ministry of Commerce noted that the current legal...
Bombay High Court Directs Mumbai Stamps Collector To Expedite Decision On Developer's Representation
The Bombay High Court has directed the Additional Collector of Stamps, Mumbai, to expeditiously decide a representation filed in 2022 by a Mumbai-based developer seeking reconsideration of the Ready Reckoner rates applicable to its residential project. A Division Bench of Justice M. S. Karnik and Justice S. M. Modak granted the Additional Collector twelve weeks from the date of communication of the order to hear the developer and decide the representation on merits. The Court also directed the...
Supreme Court Lets LG Electronics Withdraw Challenge To Rajasthan HC Entry Tax Ruling
The Supreme Court on Wednesday permitted LG Electronics India Pvt. Ltd. to withdraw its Special Leave Petitions challenging a Rajasthan High Court ruling on entry tax, granting it liberty to seek a review before the High Court as the constitutional validity of the provision remains pending. A Bench of Justices Pamidighantam Sri Narasimha and Alok Aradhe recorded the submission that the vires of the provision had not been examined in the proceedings leading to the impugned judgment, since...