Delhi High Court Issues Notice To Centre On Plea Challenging Health Security and National Security Cess Act

The Delhi High Court on Wednesday issued notice to the Union of India in a challenge to the constitutional validity of the Health Security and National Security Cess Act, 2025, observing that there is prima facie merit in the petitioner's arguments on legislative competence and arbitrariness of the levy.The Division Bench comprising Justice Nitin Wasudeo Sambre and Justice Ajay Digpaul was hearing a writ petition filed by Vinod J. Sharma, wherein the validity of the cess imposed on pan masala...

GST Registration Cancelled For Non-Filing of Returns Can Be Restored After Compliance: Gauhati High Court

The Gauhati High Court has held that where GST registration is cancelled for non-filing of returns, and the taxpayer furnishes all pending returns and clears tax dues along with applicable interest and late fee, the proper officer may consider dropping the cancellation proceedings in terms of the proviso to Rule 22(4) of the CGST Rules.A bench of Justice Sanjay Kumar Medhi observed that cancellation of GST registration entails serious civil consequences, and therefore, if the taxpayer complies...

Electricity Duty Exemption For Mega Projects Under BEDA Extends With Eligibility Certificate: Bombay High Court

The Bombay High Court has held that the exemption from payment of electricity duty granted to Mega Projects under the Package Incentive Scheme, by a 1999 notification issued under the Bombay Electricity Duty Act, 1958, continues to operate so long as the Eligibility Certificate remains valid, where the notification links the benefit to the eligibility period mentioned in the certificate. “The plain language of the Notification, read with the language of the Addenda III and the language of the...

GST Proceedings Against A Dissolved Company Lack Jurisdiction: Andhra Pradesh High Court

The Andhra Pradesh High Court on 3 March held that GST proceedings against a non-existent or dissolved company lack jurisdiction and cannot be sustained in law. A Division Bench of Justices R. Raghunandan Rao and T.C.D. Sekhar set aside an assessment order passed against Tata Capital Limited, observing: “The proceedings, which had been initiated, against the dissolved company, before the appointed date, would now have to be taken up against the petitioner company and not the dissolved...

ITAT Kolkata Remands DIC Fine Chemicals' Transfer Pricing, Book Profit, Interest Adjustments Per APA

The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) on 6 April, held that when a company enters into an Advance Pricing Agreement (APA) with the Central Board of Direct Taxes (CBDT) covering the relevant assessment year, transfer pricing disputes must be reconsidered in accordance with the APA.A Bench of Judicial Member Sonjoy Sarma and Accountant Member Rakesh Mishra remanded the arm's length price determination for AY 2021-22 in favour of DIC Fine Chemicals, observing that the APA...

ITAT Kolkata Deletes ₹43.98 Lakh Addition Against Disha Eye Hospitals For Genuine SBN Receipts

The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) on 6 April deleted a Rs. 43.98 lakh addition made against Disha Eye Hospitals Pvt. Ltd., holding that receipts from a genuine source, even if in demonetised notes (SBNs), cannot be treated as unexplained money under Section 69A of the Income Tax Act. A Bench comprising Judicial Member George Mathan and Accountant Member Rakesh Mishra observed: “Only on account of the fact that the receipts were in SBNs, the same could not be added...

ITAT Kolkata Remands ₹92.67 Crore Addition Against Addhya Forex, Upholds Right To Fair Hearing

The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) on 6 April remanded reassessment proceedings against Addhya Forex (P) Ltd., holding that the addition of Rs. 92.67 crore was based on ex parte orders and directing the Assessing Officer to give the taxpayer a fresh opportunity to present its case. A Bench comprising Judicial Member George Mathan and Accountant Member Rakesh Mishra set aside the order of the Commissioner of Income Tax (Appeals), observing: “Since no compliance was...

Valid GST Notice Must Disclose Details And Basis of Liability: Punjab & Haryana High Court

The Punjab & Haryana High Court on 2 April held that a GST show cause notice lacking specific allegations, supporting material, and proper reasoning is legally unsustainable and violates principles of natural justice. A Division Bench comprising Justice Deepak Sibal and Justice Alka Sarin set aside a show cause notice issued to Abbott Healthcare Pvt. Ltd., observing: “Before raising a demand, the purpose of putting an assessee to notice, is to make the assessee aware of the department's...

GST Refund Limitation Must Exclude COVID Period Under Section 54: Andhra Pradesh High Court

The Andhra Pradesh High Court on 11 March held that while computing the limitation period under Section 54 of the CGST Act, 2017, the benefit of exclusion of time during the COVID-19 period must be granted. Section 54 governs the process for claiming refunds of tax, interest, or any other amount paid under GST.A Division Bench of Justice R. Raghunandan Rao and Justice T.C.D. Sekhar set aside the rejection of a GST refund application filed by McWane India Private Limited on the ground of...

LiveLawBiz Indirect Tax Weekly Round-Up: March 30 - April 05, 2026

SUPREME COURTSupreme Court Dismisses Fox Mandal's Appeal In ₹3.89 Crore Service Tax CaseCase Title : Fox Mandal And Company vs Commissioner Case Number : CIVIL APPEAL NO. 3CITATION : 2026 LLBiz SC 134The Supreme Court recently (March 25) dismissed an appeal filed by Fox Mandal and Company against the Commissioner of Central Goods and Service Tax, Noida, declining to interfere with the CESTAT order, which upheld service tax and CENVAT-related demands aggregating to about Rs. 3.89 crore. While...

Madras High Court Quashes IT Case Against Gautham Vasudev Menon Over Non-Filing Of His Company's Returns

The Madras High Court on Monday quashed an income tax prosecution against filmmaker Gautham Vasudev Menon for failure to file the income tax returns of his company, Photon Kathaas Productions Pvt Ltd, for the assessment year 2013-14.Justice GK Ilanthiraiyan quashed the case pending against Menon before the Additional Chief Metropolitan Magistrate. The case against Menon was initiated under Section 276 CC read with Section 278B of the Income Tax Act for non-filing of the returns of the company...

One Department Wing Cannot Contradict Another On Excise Duty Assessment: CESTAT Chennai

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) on 2 April held that Central Excise authorities cannot question or reclassify goods already assessed by Customs at the time of import. A Bench comprising Judicial Member P. Dinesha and Technical Member M. Ajit Kumar set aside the demand of CENVAT credit on imported software by Emerson Process Management Chennai Pvt. Ltd. The Tribunal observed: “When payment of CVD & SAD was accepted and the Customs...