Punjab & Haryana High Court Directs Release Of JK Cement GST Refund Despite Revenue Appeal

The Punjab and Haryana High Court has directed the Revenue to release a GST refund to JK Cement Works, holding that the company cannot be denied the refund merely because the Revenue has challenged the refund order before the Appellate Tribunal.The Division Bench comprising Acting Chief Justice Ashwani Kumar Mishra and Justice Rohit Kapoor passed the order on a petition filed by the cement manufacturer, which has a manufacturing unit at Jharli, Haryana.The company had secured an order allowing...

Taxpayer Cannot Revise Income-Tax Return Under Garb Of Revision After Deadline: Supreme Court

The Supreme Court has ruled that an assessee cannot use a revision remedy to effectively alter an income-tax return after the time allowed for filing a revised return has expired.A bench of Justice J.B. Pardiwala and Justice K. Vinod Chandran held that the assessee could not invoke Section 264 of the Income Tax Act, 1961 to revise its return after failing to do so within the prescribed period. The court set aside a Bombay High Court order that had remanded the case of Om Siddhakala Associates...

Madras High Court Directs Reconsideration Of Indian Bank's Maharashtra GST Waiver Claim

The Madras High Court on 31 July directed GST authorities to reconsider Indian Bank's application seeking waiver of interest and penalty in respect of its Maharashtra operations. Justice Senthilkumar Ramamoorthy held that when a single order under Section 73 of the Central Goods and Services Tax Act, 2017 covers operations in multiple States, the proper officer cannot reject a waiver claim under Section 128A of the Act for one State on the ground of lack of jurisdiction if no other officer is...

Punjab & Haryana HC Grants Bail To Two Accused In ₹197 Cr. GST Fraud Case, Holds Allegations Need Trial

The Punjab and Haryana High Court on 29 July granted regular bail to two accused in a Goods and Services Tax (GST) fraud case involving an alleged loss of around Rs. 197.39 crore to the government exchequer, holding that the allegations would have to be tested at trial where the case was largely based on documentary and electronic evidence and the prosecution witnesses were government officials. Justice Shalini Singh Nagpal passed the order in petitions arising from a complaint filed by the...

Rule 96(10) CGST Rules | Supreme Court Says Deleted Restriction On IGST Refunds Cannot Apply To Claims Pending On Omission

The Supreme Court has ruled in favour of exporters seeking refunds of integrated tax paid on exports, holding that a restriction that had earlier prevented some of them from claiming such refunds cannot be applied to their cases if the refund proceedings were pending when the restriction was removed.The restriction was contained in Rule 96(10) of the Central Goods and Services Tax Rules, 2017. Before it was omitted on October 8, 2024, the rule restricted refunds of integrated tax paid on exports...

CESTAT Mumbai Holds CCSP Suspension Must Be Preventive Not Punitive, Restores ICTPL Licence

On 10 August, the Mumbai Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the power to immediately suspend a Customs Cargo Service Provider (CCSP) approval under Regulation 11(2) of the Handling of Cargo in Customs Areas Regulations, 2009 (HCCAR) is preventive and not punitive, and can be exercised only where a demonstrable and continuing threat requires immediate action. A Bench comprising Judicial Member Ajay Sharma and Technical Member A K Jyotishi set aside the...

ITAT Cannot Automatically Confirm Adverse Order For Non-Payment Of Costs: Calcutta High Court

The Calcutta High Court on 7 August held that the Income Tax Appellate Tribunal (ITAT) cannot make payment of costs a condition for continuation of an appeal or direct that non-payment would automatically revive or confirm an adverse appellate order. A Division Bench of Justices Rajarshi Bharadwaj and Uday Kumar clarified that while the ITAT can impose costs for procedural lapses, such costs cannot be made a condition precedent to a litigant's statutory right to have an appeal adjudicated,...

Parliament Passes Taxation And Other Laws Amendment Bill, Amends Statute On Digital Payment Charges

Parliament has passed the Taxation and Other Laws (Amendment) Bill, 2026, which makes several tax-related changes and also changes the rules governing charges on electronic payments. The amendment could open the door for charges to be imposed on UPI transactions in the future.The Rajya Sabha passed the Bill on Tuesday and sent it back to the Lok Sabha, which had already cleared the legislation. This completes the parliamentary process.The bill changes the way the government decides which digital...

Delhi High Court Seeks PAN Details Of Supreme Court, High Court Judges Amid Income Tax Allowances Dispute

The Delhi High Court on Monday directed the Private Secretaries of Supreme Court and High Court judges who have filed their income tax returns under the new tax regime to furnish their PAN Card details.The Court had also directed furnishing other details like assessment year, date of filing and Acknowledgment Number (of Return) to the Income Tax Department, to ensure that their returns are not processed pending adjudication of a plea concerning the tax treatment of judicial allowances.The bench...

Allahabad CESTAT Sets Aside ₹22.84 Crore HCL Infosystems Service Tax Demand As Time-Barred

On 10 August, the Allahabad Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside the Rs. 22.84 crore service tax demand against HCL Infosystems Ltd., holding that the demand up to September 2014 was barred by limitation. A Bench comprising Judicial Member P.K. Choudhary and Technical Member K. Anpazhakan also clarified that the demand for the post-1 July 2012 period was unsustainable on the basis of the provisions invoked by the Department. It observed: ...

GST Search Grievance Cannot Invoke Criminal Jurisdiction Under Section 528 BNSS: Madras High Court

The Madras High Court on 4 August held that a grievance concerning search or inspection by Goods and Services Tax (GST) authorities cannot be brought within the scope of Section 528 of the Bharatiya Nagarik Suraksha Sanhita (BNSS), merely because tax officials are empowered to conduct search and seizure while following criminal procedure. Justice D. Bharatha Chakravarthy declined to entertain the petition filed by B. Rajkumar, who carries on business as Maharaja Jewellers in Chennai, seeking a...

Time Limit For Post-Decisional Hearing In Customs Broker Licence Suspension Is Mandatory: CESTAT Mumbai

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the 15-day time limit for granting a post-decisional hearing to a suspended Customs Broker is mandatory and cannot be extended by the customs authorities. A bench comprising Judicial Member Ajay Sharma and Technical Member A K Jyotishi was considering Capricorn Logistics' appeal against the order continuing its suspension. Regulation 16(2) of the Customs Broker Licensing Regulations, 2018 requires...