Delhi High Court Dismisses Revenue Appeals Against ITAT Order In Mahagun TDS Dispute Over NOIDA Lease Rent

The Delhi High Court has dismissed three appeals filed by the Income Tax Department challenging orders of the Income Tax Appellate Tribunal (ITAT) that had granted relief to Mahagun developers in a long-running dispute over deduction of tax at source (TDS) on lease rent payments made to the NOIDA Authority.A Division Bench of Justices Dinesh Mehta and Justice Vinod Kumar rejected the appeals after noting that the controversy was squarely covered by its earlier ruling in Rajesh Projects (India)...

Supreme Court To Examine If Delay In Filing ITR Can Be Condoned Under Section 119(2)(b) Of Income Tax Act

The Supreme Court is to examine whether a delay in filing a return of income can be condoned under Section 119(2)(b) of the Income Tax Act, 1961. A Bench of Justice J.B. Pardiwala and Justice K.V. Viswanathan issued notice in a Special Leave Petition filed by Sirez Limited challenging the judgment dated December 8, 2025, of the Delhi High Court. “The short point that falls for our consideration is whether delay in filing the Return of income can be condoned under Section 119(2)(b) of the Act,...

Delhi High Court Dismisses Cross-Petitions In FHEL-GAPL Arbitration, Confirms Damages & Rental Awards

The Delhi High Court on 11 February upheld an arbitral award directing Fresh and Healthy Enterprises Ltd (FHEL) to pay over Rs. 80 lakh in damages to Global AgriSystem Pvt Ltd (GAPL) for failure to maintain agreed storage conditions, while also confirming FHEL's entitlement to over Rs. 87 lakh towards rental and handling charges. A Single Bench of Justice Jasmeet Singh dismissed cross-petitions filed by both companies, while reiterated that courts exercising jurisdiction under Section 34 of...

CPC Summons Procedure Not Applicable to GST Inquiry; No 7-Day Notice Required: Bombay High Court

Interpreting Section 70 of the Central Goods and Services Tax Act, 2017, the Bombay High Court has held that the civil court summons procedure under the Code of Civil Procedure cannot be read into GST investigations and that tax authorities are not required to give seven days' prior notice before summoning a person for inquiry.A Division Bench of Justices Sandipkumar C. More and Y.G. Khobragade at the Aurangabad Bench dismissed the Criminal Writ Petition filed by Kanhaiya Nilambar Jha, who...

No Separate GST On Chemicals Supplied Under Mud Engineering Contracts: Andhra Pradesh High Court

The Andhra Pradesh High Court has recently held that GST cannot be levied separately on mud engineering services and the supply of drilling chemicals, ruling that such contracts constitute a composite supply under the Goods and Services Tax law. A Division Bench comprising Justice R Raghunandan Rao and Justice T.C.D. Sekhar allowed a writ petition filed by Halliburton Offshore Services Inc., setting aside orders passed by the Authority for Advance Ruling and the Appellate Authority for Advance...

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...

Supreme Court Reverses 'Alien Modality' Of Refunding IGST To Torrent Power, Orders Credit To Consumer Welfare Fund

The Supreme Court has set aside the Gujarat High Court's judgment that had quashed the transfer of ₹19.28 crore in GST refunds to the Consumer Welfare Fund and directed that the amount be refunded to Torrent Power Ltd. for adjustment in electricity tariff. Holding that such a mechanism was “not contemplated by Section 54 of the CGST Act and the Rules framed therein,” a Bench of Justice Sanjay Kumar and Justice K. Vinod Chandran directed the company to transfer the amount to the authorities...

GST Show Cause Notices Can Be Issued On Monthly Returns Without Waiting For Annual Return: Madras High Court

The Madras High Court recently ruled that a show cause notice under Section 74A of the GST law can be validly issued for F.Y. 2024-25 on the basis of discrepancies noticed in monthly returns, without awaiting the filing of the annual return.Section 74A of the GST Act, applicable from FY 2024-25 onwards, governs the determination of tax not paid or short paid or input tax credit wrongly availed or utilised.Referring to Section 74A(1) to 74A(4) of the GST Act, the bench clarified that "the...

Gujarat High Court Sets Aside TDS Order For Failure To Apply 'Make Available' Test Under India–Singapore DTAA

The Gujarat High Court has recently set aside a tax deduction at source order against Solvay Specialities India, holding that the Income Tax Department failed to apply the mandatory “make available” test under the India–Singapore tax treaty. Under this test, tax authorities are required to first determine whether the foreign service provider actually passed on any technical knowledge, skill, or know-how in a way that allows the Indian company to use it independently in the future. Without...

Technical Member Mandatory: Madhya Pradesh High Court Sets Aside REAT Order Passed By Two-Member Bench

The Madhya Pradesh High Court has recently set aside an order of the Real Estate Appellate Tribunal after finding that it was passed by an improperly constituted Bench. The court held that the Tribunal decided the case without the participation of a Technical Member, a requirement mandated by law. Such an order, it said, cannot stand. “As per the provisions of Section 45 of the Real Estate (Regulation and Development) Act, 2016, the Appellate Tribunal must consist of the Chairman and two...

Calcutta High Court Sets Aside Order Treating WBIDC As Unsecured Creditor In Eastern Explosives Liquidation

The Calcutta High Court has recently set aside an order of a single judge of the court's original side, which upheld the official liquidator's decision treating the West Bengal Industrial Development Corporation Ltd. (WBIDC) as an unsecured creditor in the liquidation of Eastern Explosives and Chemicals Ltd.The Court held that once charge documents were submitted prior to adjudication of claims, the official liquidator was bound to consider WBIDC as a secured creditor.“A creditor, of a company...

Madras High Court Rules Against 7-Eleven in 'Big Bite' Trademark Battle With Indian Company

The Madras High Court on Wednesday dismissed a batch of appeals filed by a global retail giant, 7-Eleven International LLC, upholding the “Big Bite” trademark in favour of an Indian company, Ravi Foods Private Limited.The court held that "there is no material to show that the appellant has done business on Indian soil, with the aforesaid mark, on the date of the application or at any subsequent point of time prior to the commencement of opposition proceedings."Justice N. Anand Venkatesh, in its...