MP High Court Asks GST Fraud Accused To Share Google Map Location With Investigators As Bail Condition

The Madhya Pradesh High Court has granted anticipatory bail to an accused in a GST fraud case but with a strict condition. The court has ordered him to share his location with investigators by dropping a Google Map pin, warning that any breach would cancel the protection. Justice Sandeep N. Bhatt passed the order on January 15, 2026, while allowing the anticipatory bail plea filed by Dheeraj Gupta. The Court said custodial interrogation was not warranted at this stage and observed that...

Textile Processing Once Classified As Manufacture Can't Be Reclassified As Service: CESTAT Kolkata

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that landscaping and garden maintenance services provided under recurring maintenance contracts are classifiable as taxable “management, maintenance or repair services” and are liable to service tax.Dealing with a dispute over the classification of services provided by a plant nursery engaged in maintaining gardens and parks for municipal authorities and corporate entities, the Tribunal noted that...

Service Tax: Landscaping, Garden Maintenance Contracts Taxable As Maintenance Services: CESTAT Chennai

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that landscaping and garden maintenance services provided under recurring maintenance contracts are classifiable as taxable “management, maintenance or repair services” and are liable to service tax. Dealing with a dispute over the classification of services provided by a plant nursery engaged in maintaining gardens and parks for municipal authorities and corporate entities, the tribunal noted that...

Printing On Government-Supplied Watermarked Paper Does Not Attract Excise Duty: CESAT Bengaluru

The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that printing carried out on government-supplied watermarked paper for issuance of Record of Rights, Tenancy and Crops (RTC) does not attract central excise duty, and is classifiable under a nil-rated tariff entry. The Bench of Judicial Member Dr. D.M. Misra and Technical Member Pullela Nageswara Rao allowed the appeal filed by Samanthu Business Forms Pvt. Ltd., setting aside a duty demand of Rs....

CESTAT Delhi Quashes Service Tax Demand On Charitable Society Running Educational Activities

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed an appeal filed by a charitable society, holding that it cannot be subjected to service tax for educational and community development activities where fees or contributions are collected for charitable purposes, and the society had a bona fide belief it was exempt.A Bench of Judicial Member Binu Tamta and Technical Member Rajeev Tandon set aside Rs. 3.2 crores demand against a charitable society...

Calcutta High Court Quashes Ex Parte GST Order Over Taxpayer's Non-Appearance Due To Consultant's Illness

The Calcutta High Court set aside an ex parte order of the GST appellate authority passed due to non-appearance caused by the illness of the taxpayer's authorised consultant. It stressed that taxpayers cannot be penalised for circumstances beyond their control. A Single Judge Bench of Justice Om Narayan Rai held that the appellate authority failed to grant the taxpayer a fair and reasonable opportunity of hearing, and remanded the matter for fresh adjudication. The dispute arose from an appeal...

Merely Uploading Notice On Portal Without Mobile Alert Vitiates Tax Reassessment: Calcutta High Court

The Calcutta High Court on 20 January held that merely uploading income tax notices on the portal, without issuing a real-time alert to the taxpayer's registered mobile number, is insufficient to sustain reassessment proceedings under the Income Tax Act, as it violates the principles of natural justice. A Single Judge Bench of Justice Om Narayan Rai set aside the reassessment proceedings against Basu Tea Pvt. Ltd., the taxpayer and legally unsustainable. The Bench held that the it had been...

GST Not Payable On Interest, Penalty For Delayed Chit Payments: Andhra Pradesh High Court

The Andhra Pradesh High Court has recently held that interest and penalties collected by a chit fund foreman from subscribers who delay payment of installments do not attract Goods and Services Tax, ruling that such amounts are exempt under GST law. A Division Bench of Justice R. Raghunandan Rao and Justice T. C. D. Sekhar said the foreman is legally required to ensure timely payment of the prize amount even if subscribers default. On this basis, the court, setting aside the rulings of the...

CESTAT Restores Custom Broker's Licence After Finding Revocation Based On Statements Not Admitted As Evidence

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) at New Delhi has set aside the revocation of a customs broker licence granted to Global Links. The tribunal held that, on the facts of the case, the action could not be sustained, as it was based only on statements that were never admitted as evidence. A coram comprising President Justice Dilip Gupta and Technical Member P. V. Subba Rao found that the adjudicating authority relied on statements recorded during the investigation...

Gujarat High Court Reaffirms Mandatory Draft Order In Transfer Pricing Officer Assessments

The Gujarat High Court has held that failure to issue a draft assessment order under Section 144C in cases involving Transfer Pricing Officer (TPO) adjustments renders the final assessment order void. The Court emphasised that an “eligible assessee” must be issued a draft order in terms of Section 144C, including cases with TPO adjustments, and that skipping this step deprives the assessee of the statutory right to approach the Dispute Resolution Panel (DRP). A Division Bench comprising Justice...

Ten-Year Limitation Bars Reopening Assessment For AY 2015-16: Gujarat High Court

The Gujarat High Court on 5 January held that a notice to reopen an assessment is barred by limitation if issued beyond ten years from the end of the relevant assessment year A Division Bench of Justice A.S. Supehia and Justice Pranav Trivedi was hearing a case which included four different but legally identical writ applications. It clarified that under Section 153A(b) of the Income Tax Act, 1961, the “relevant assessment year” must be computed backwards from the end of the search year....

Bombay High Court Quashes Order In Vistex ITC Refund Case, Remands Issue For Holistic Review

The Bombay High Court has set aside an appellate order rejecting the refund of unutilised input tax credit (ITC) claimed by Vistex Asia Pacific Pvt. Ltd., holding that the appellate authority must examine ITC refund claims on export of services in light of the full service agreement and relevant circulars before treating a provider as an intermediary. The Court observed that a selective reading of clauses is insufficient and that the matter requires fresh and holistic consideration in accordance...