Supreme Court Grants Anticipatory Bail To Businessman Accused Of Supplying Bottles And Caps For Spurious Liquor

The Supreme Court on Tuesday granted anticipatory bail to a businessman accused of supplying plastic bottles, caps bearing government labels and cardboard boxes allegedly used for bottling spurious liquor. The Court noted that he was not initially named in the FIR and that no raid had been conducted at his place of business.A bench of Justices Prashant Kumar Mishra and N.V. Anjaria allowed the appeal filed by Manoj Kumar Mutta and set aside the Andhra Pradesh High Court's order dated December 5,...

Supreme Court Issues Notice On Plea Over Denial Of Use Or Refund Of Compensation Cess ITC After Coal Cess Scrapped

The Supreme Court on Monday issued notice on a writ petition challenging the denial of utilisation or refund of accumulated Compensation Cess input tax credit (ITC) after the cess on coal was scrapped. The petition, filed by Carbon Resources Pvt. Ltd., claims the change has left the company with around Rs 23 crore in compensation cess credit that has become unusable because no mechanism was provided to either utilise or refund it. A bench comprising Chief Justice of India Surya Kant and...

GST Summary Notice Cannot Replace Statutory Show Cause Notice: Gauhati High Court

The Gauhati High Court has held that a summary of a show cause notice issued in Form GST DRC-01 cannot substitute the requirement of a proper show cause notice under the GST law.Justice Soumitra Saikia quashed the order dated August 29, 2024, issued against the taxpayer, Md. Shoriful Islam, under the GST regime after observing that the tax authorities had only issued a summary of the show cause notice along with an attachment containing the determination of tax.The petitioner was issued a...

Service Tax Cannot Be Demanded Solely Based On Form 26AS Data Without Inquiry: Gauhati High Court

The Gauhati High Court on 20 February, held that the Revenue Department cannot demand Service Tax from a taxpayer, solely on the basis of information provided in Form 26AS. The Division Bench of Justice Michael Zothankhuma and Justice Shamima Jahan heard an appeal filed by the Principal Commissioner of CGST, Dibrugarh, against a CESTAT Kolkata order that had set aside a service tax demand of Rs. 6,39,09,190 imposed on a contractor. The Bench held: “The show cause notice dated 21.10.2019 and...

Madras High Court Upholds Same-Month ISD Credit Rule Under CGST, Dismisses Reliance Jio's Challenge

The Madras High Court on 5 March upheld the validity of Rule 39(1)(a) of the Central Goods and Services Tax Rules, 2017, which mandates that an Input Service Distributor (ISD) must allocate tax credits within the same month in which an invoice is received. A Bench comprising Chief Justice Manindra Mohan Shrivastava and Justice G. Arul Murugan was hearing a batch of writ petitions filed by Reliance Jio Infocomm Ltd, challenging the provision governing the timing of distribution of Input Service...

Gujarat High Court Grants Bail To Lawyer Accused Of Filing GST Return For 'Non-Existent, Fake Entities'

The Gujarat High Court recently granted bail to an advocate who was arrested for allegedly filing GST returns for firms that are claimed to be non-existent, fake entities.Sanghani has been booked under Sections 132 (1)(b) (whoever issues any invoice or bill without supply of goods or services or both in violation of the provisions of the Act, or the rules made thereunder leading to wrongful availment or utilisation of input tax credit or refund of tax), and 132 (1) (c) (whoever avails input tax...

DTVSV Scheme 2024 Inapplicable To Reassessments Arising From Search Proceedings: Gujarat High Court

The Gujarat High Court on 18 February held that taxpayers whose reassessment proceedings arise from incriminating material discovered during search operations under Sections 132 or 132A of the Income Tax Act are not eligible to avail the benefit of the Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024. A Division Bench of Justice A.S. Supehia and Justice Pranav Trivedi dismissed a batch of writ petitions led by Radha Madhav Eco-Industrial Park, which challenged the rejection of their...

LiveLawBiz Indirect Tax Weekly Round-Up: March 02 - March 08, 2026

HIGH COURTSAllahabad HCAllahabad High Court Stays GST Order Confirming ₹13 Crore Tax Demand Against Dell India ArmCase Title : Dell International Services India Private Limited Versus State of U.P. and Another Case Number : WRIT TAX No. - 801 of 2026 CITATION : 2026 LLBiz HC (ALL) 19The Allahabad High Court has recently stayed the operation and effect of a GST demand order against Dell International Services India Private Limited, the Indian services arm of US technology major Dell, after...

LiveLawBiz Direct Tax Weekly Round-Up: March 02 - March 08, 2026

HIGH COURTSAllahabad HCAllahabad High Court Stays Income Tax Revision, Cites No Definite Error In Reassessment OrderCase Title : Nitish Kumar Roy Versus Union Of India And Another Case Number : WRIT TAX No. - 1036 of 2026CITATION : 2026 LLBiz HC (ALL) 21The Allahabad High Court has recently stayed proceedings pursuant to a show cause notice dated January 16, 2026 issued under Section 263 of the Income Tax Act, 1961 against an individual taxpayer, observing that the tax authority had not...

CBIC Issues Simplified Procedure For Export Cargo Returning To India After Strait Of Hormuz Closure

The Central Board of Indirect Taxes and Customs (CBIC) has issued a circular prescribing a simplified procedure for handling export cargo that is returning to Indian ports after vessels were unable to reach their destinations due to the closure of the Strait of Hormuz. Shipping through the Strait of Hormuz has been disrupted amid ongoing conflict in the Gulf region, forcing several commercial vessels to turn back before reaching their destination ports.CBIC said it received representations from...

CESTAT Delhi Sets Aside ₹19.76 Crore Customs Duty Demand on Privilege Airways Over Falcon 2000 Aircraft Import

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) at New Delhi recently set aside a customs duty demand of nearly Rs 19.76 crore raised against Privilege Airways Pvt. Ltd. over the import of a Falcon 2000 aircraft. The tribunal held that an aircraft imported for non-scheduled passenger services can also be used for non-scheduled charter services under Notification No. 21/2002-Customs. The Bench of Judicial Member S. S. Garg and Technical Member P. V. Subba Rao held that such...

CESTAT Allows Perrigo Lab's ₹44.72 Lakh CENVAT Credit Refund Denied Over Clerical Invoice Error

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has recently allowed an appeal filed by Perrigo Laboratories India Pvt. Ltd., holding that part of its refund claim for unutilised CENVAT credit was wrongly rejected due to a clerical discrepancy in invoices. A single-member bench of Judicial Member Dr. Suvendu Kumar Pati set aside the order of the commissioner (appeals), Thane, which had denied a refund of Rs 44.72 lakh on the ground that the original invoice...