Tax
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...
Gujarat High Court Grants Interim Relief To R.R. Exports Against HSNSC Cess Registration
The Gujarat High Court on 26 February granted interim relief to R.R. Exports after it challenged a requirement to register its unit, operating in a Special Economic Zone (SEZ), under the Health Security and National Security Cess Act, 2025 (HSNSCA). A Bench comprising Justice A.S. Supehia and Justice Pranav Trivedi issued notice in the case while recording that: “Prima facie, we find merit in the submissions advanced by the learned advocate for the petitioner.” R.R. Exports is a 100% Export...
Gujarat High Court Sets Aside ₹30,000 Customs Penalty On Zaveri & Co. For Wrong Regulatory Action
The Gujarat High Court on 24 February set aside a penalty imposed on Zaveri and Co. Pvt. Ltd. for alleged violations of warehousing regulations, holding that the customs authorities had initiated proceedings under the wrong regulatory framework and failed to provide the audit report that formed the basis of the action. A Division Bench comprising Justice A.S. Supehia and Justice Pranav Trivedi passed the ruling while allowing a writ petition filed by the company challenging the penalty order...
Fox Mandal & Company Takes ₹3.9 Crore Service Tax Dispute To Supreme Court
Fox Mandal & Company has moved the Supreme Court against a CESTAT order in a service tax case involving demands of about ₹3.9 crore against the law firm. A bench of Justices Pamidighantam Sri Narasimha and Alok Aradhe will hear the special leave petition on April 6 after the petitioner's counsel sought time to place an additional annexure relating to reconciliation issues raised in the pleaThe dispute arose from service tax proceedings initiated against the law firm under the pre-GST...
Builder Incentives For Timely Payment Cannot Be Taxed As 'Income from Other Sources': ITAT Delhi
The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT) on 26 February held that rebates or concessions provided by a builder under an apartment buyer's agreement cannot be treated as taxable income under Section 56 of the Income Tax Act, 1961. A Bench comprising Judicial Member Anubhav Sharma and Accountant Member Manish Agarwal was hearing the appeal filed by Satya Prasan Rajguru against the order of the National Faceless Appeal Centre, which had confirmed the additions made by the...