Tax
Kerala High Court Upholds GST Recovery Against Satwa Solutions For Failure To Raise Timely Objection
The Kerala High Court on 26 September refused to interfere with GST recovery proceedings against Satwa Solutions and upheld the dismissal of its writ petition challenging the proceedings arising from a statutory notice and subsequent final order. A Division Bench comprising Justices Devan Ramachandran and Basant Balaji held that the taxpayer had failed to raise its objection to the notice at the appropriate stage. It observed: “It is unmistakable from the attendant circumstances, that the...
Deletion Of Certain Parameters Does Not Make Refined Palmolein 'Crude Palm Oil' For Customs Duty: CESTAT Hyderabad
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad has held that deletion of acid value and total carotenoid parameters from a customs exemption notification did not mean that refined or processed palmolein would qualify as “Crude Palm Oil” for concessional customs duty.The Bench of Judicial Member Angad Prasad and Technical Member P. Anjani Kumar observed that the exemption could not be denied merely because the goods failed to meet parameters that were no longer part of...
Insight Portal Screenshots Without Underlying Material Can't Sustain Reassessment: Gujarat High Court
The Gujarat High Court on 7 September held that reassessment proceedings cannot be sustained where the Revenue relies merely on screenshots from the Insight Portal without furnishing the underlying reports and material allegedly linking the taxpayer to accommodation transactions. A Division Bench comprising Justices A.S. Supehia and Vaibhavi D. Nanavati quashed the reassessment proceedings against Jyoti CNC Automation Ltd., finding that the notice issued under Section 148A(1) of the Income Tax...
Time-Barred GST Refund Claim Cannot Trigger Deficiency Memo: Madras High Court
The Madras High Court has held that a GST deficiency memo cannot be issued merely because a refund application is time-barred, as such a memo is meant to address a remediable defect in the application. Justice Senthilkumar Ramamoorthy on 1 September, disposed of a deficiency memo issued to L.S. Pacific Wood Tech Pvt. Ltd. after it sought a refund under Section 54 of the GST enactments. The Bench observed that “a deficiency memo cannot be issued on the ground that the refund application is time...
Madras High Court Quashes GST Notice To Queen Mira School, Says Assessment Must Precede Recovery
The Madras High Court on 24 September quashed a show cause notice issued to Queen Mira International School, while granting the department liberty to initiate fresh proceedings in accordance with law. Justice C. Saravanan held that the GST authorities must first assess the tax liability of an unregistered person under the prescribed statutory mechanism before proceeding against such person for tax recovery. The Bench observed: “Under the GST enactment, the Department has to first invoke the...
Rajasthan High Court Quashes Jepee Construction's ₹6.93 Crore Tax Addition Over Short Response Time
On 6 October, the Rajasthan High Court held that less than three days to respond to a substantial tax addition is not a reasonable opportunity of hearing and set aside an assessment order passed by the National Faceless Assessment Centre against Jepee Construction Pvt. Ltd., involving an addition of about Rs. 6.93 crore. A Division Bench comprising Chief Justice Sanjay K. Agrawal and Justice Baljinder Singh Sandhu found that the assessment order wrongly recorded that the company had not filed...
Supreme Court Refuses To Interfere With Delhi HC Order Reading Down CBDT Circular On AIF Taxation
The Supreme Court on Wednesday refused to interfere with the Delhi High Court judgment reading down CBDT Circular No.13/2014 concerning taxation of Category-III Alternative Investment Funds (AIFs) at the Maximum Marginal Rate (MMR).Allowing Equity Intelligence's writ petition, the Delhi High Court held that the SEBI framework itself made it impossible for a Category-III AIF to name its investors in the original Trust Deed before registration and investment. Applying lex non cogit ad...
LiveLawBiz Arbitration Cases Weekly Digest: September 28 - October 3, 2026
NOMINAL INDEX Ambica Beri v. Forum Atmosphere Flat Owner's Association, 2026 LLBiz HC(CAL) 235 Sri C.C. Kondaiah v. Mysore City Corporation & Anr., 2026 LLBiz HC(KAR) 173 Indian Bank v. Bank of Baroda & Ors., 2026 LLBiz HC(DEL) 1022 Kurukshetra Expressway Private Limited v. National Highways Authority of India, 2026 LLBiz HC(DEL) 1023 M/s Airport Handling Services v. Indian Institute of Technology, Kanpur, 2026 LLBiz HC(DEL) 1027 Wello Retail Pvt. Ltd. v. Sant Parmanand Blind...
LiveLawBiz Indirect Tax Weekly Round-Up: September 28 - October 04, 2026
SUPREME COURTSupreme Court Questions If GST Authorities Can Decide What Material Seized From Advocate's Office Is PrivilegedCase Title : PUNEET BATRA Vs UNION OF INDIA Case Number : SLP(C) No. 34115-34116/2026The Supreme Court on Monday questioned whether GST authorities investigating a case could themselves decide which material seized from an advocate was protected by advocate-client privilege while hearing a plea by advocate Puneet Batra challenging the search of his office and seizure of...
LiveLawBiz Direct Tax Weekly Round-Up: September 28 - October 04, 2026
SUPREME COURTTax On Employee Seconded From Us To India: Ernst & Young Challenges Delhi High Court Ruling In Supreme CourtErnst & Young US LLP has approached the Supreme Court challenging a Delhi High Court ruling which held that payments received in connection with employees sent from the US to work with Indian entities were taxable as Fees for Technical Services (FTS). The dispute concerns whether the amounts received by the US entity were merely reimbursement of salaries and other...
Infosys, Infosys BPO Not Comparable To Goldman Sachs: Karnataka HC Upholds ITAT Order
The Karnataka High Court has upheld the exclusion of Infosys Ltd and Infosys BPO Ltd as comparable companies for Goldman Sachs Services Pvt Ltd in a transfer pricing dispute, finding no reason to interfere with the tribunal's factual assessment of the companies.A Division Bench of Justice S.G. Pandit and Justice Chillakur Sumalatha dismissed the Income Tax Department's appeal against the tribunal's order concerning Goldman Sachs for assessment year 2014-15.The department had challenged, among...
Cannot Challenge Customs Duty Condition For Gold Release After Failing To Challenge Adjudication Order: Delhi High Court
The Delhi High Court has held that a person cannot belatedly challenge the condition requiring payment of customs duty for release of confiscated gold after having failed to challenge the original adjudication order imposing that condition.The Division Bench of Justices Avneesh Jhingan and Shail Jain made the observation while dismissing a writ petition seeking to quash customs duty of ₹2,71,193 and detention charges of ₹2,02,842 imposed upon Petitioner in respect of a 98-gram gold kada detained...