Tax
ITAT Mumbai Deletes Additions Based On HSBC Geneva 'Base Note' Against Anil Ambani
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has dismissed a batch of appeals filed by the Revenue against businessman Anil Dhirajlal Ambani, holding that additions made on the basis of alleged undisclosed foreign bank accounts with HSBC Bank, Geneva were unsustainable in law. A Bench comprising Anikesh Banerjee (Judicial Member) and Girish Agrawal (Accountant Member) upheld the order of the Commissioner of Income Tax (Appeals), which had deleted both substantive and ...
Delhi HC To Hear IndiGo's Plea For ₹900+ Crore IGST & Customs Duty Refund On Re-Imported Aircraft Parts; Customs Alleges No Double Levy
The Delhi High Court is set to hear a plea by Interglobe Aviation Limited (Indigo) over denial of an estimated refund of over Rs. 900 crores of Integrated Goods and Services Tax (IGST) and Customs duty on re-imported aircraft parts that were repaired abroad. The Customs Writ Petition filed on December 11, 2025 was mentioned before a Bench comprising Justice Prathiba M. Singh and Justice Shail Jain. As a common practice in the Aviation sector, aircraft components overseas are sent for...
Delhi High Court Flags Validity Of Reports In IGST Refund Denial On Export Of Mouth Fresheners/Pan Masala; Directs Expeditious Examination
The Delhi High Court in a matter involving export of mouth freshner/pan masala, where two differing Test Reports were issued and refund of Integrated Goods and Services Tax (IGST) was denied, has flagged validity of Central Revenues Control Laboratory (CRCL) test reports. Justice Prathiba M. Singh and Justice Shail Jain were hearing writ petitions filed by Exporters/Petitioners of tobacco products including pan masala and mouth fresheners who had challenged the letter issued by Customs...
GST Abolished Ad Tax, Doesn't Bar Municipal Licence Fees on Hoardings: Bombay High Court
The Bombay High Court recently held that the introduction of the Goods and Services Tax regime does not take away the power of municipal corporations in Maharshtra to levy licence fees on hoardings and sky-signs. The court clarified that GST abolished only advertisement tax and not regulatory charges imposed under municipal law. A division bench of Justice G S Kulkarni and Justice Advait M Sethna, made the observation while dismissing a large batch of petitions filed by outdoor advertising...
GST | Non-Mentioning Vehicle Number In Part-B Of E-Way Bill Is Curable Defect: Karnataka High Court
The Karnataka High Court in a matter concerning non-uploading of Part-B of E-way Bill, has set aside the revisional order and restored the order of Appellate Authority which allowed release of seized vehicle and imposed a General Penalty of Rs. 25000. Justice S.R. Krishna Kumar directed to refund the entire amount imposed on the Petitioner as penalty excluding Rs. 25000 as also instructed to return the bank guarantee. The Karnataka High Court emphasized on how omission of vehicle...
Orissa High Court Grants Interim Stay On ₹512 Crores GST Levy On Assignment Of Right To Use Natural Resources
The Orissa High Court on Thursday, in a plea by ESL Steel concerning the levy of GST on assignment of right to use natural resources as well as statutory charged paid on stamp duty, registration fees, payments for Compensatory Afforestation Fund (CAF), etc, has granted interim stay against GST demand of INR 512 Crores (plus interest and penalty). The Chief Justice Harish Tandon and Justice Murahari Sri Raman were hearing the writ petition filed by ESL Steel whereby Advocates Bharat...
Income Tax | Reassessment Cannot Be Initiated On Identical Survey Material Already Accepted In Earlier Proceedings: Calcutta High Court
The Calcutta High Court held that reassessment under Section 148 of the Income Tax Act is impermissible when it is based on the same survey material that the Assessing Officer (AO) has already examined and accepted in earlier proceedings. Justice Om Narayan Rai stated that the reassessment proceeding is clearly impermissible………It would be a clear case of “change of opinion”. Indeed, the principle that assessment of a given assessee for a given assessment year cannot be reopened by the...
Customs Act | Mens Rea Mandatory For Penalty U/S 114AA; Assessee Cannot Be Punished On Assumptions: CESTAT Chennai
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that a penalty under Section 114AA of the Customs Act cannot be imposed unless the department proves mens rea and a clear act of abetment with cogent evidence. The Tribunal clarified that Section 114 has a penal character of being a penalty in personam, placing the burden squarely on the Customs Department to establish the guilt. Section 114AA of the Customs Act, 1962, penalises the use of false...
Income Tax Disputes Before HCs Doubled In Value Over Past Four Financial Years: Govt Tells Rajya Sabha
A sharp escalation in the value of income tax disputes pending before High Courts has emerged from fresh data placed before Parliament, with the total disputed amount nearly doubling between FY 2020-21 and FY 2024-25. The figures were disclosed in a reply tabled in the Rajya Sabha by the Minister of State in the Ministry of Finance Pankaj Chaudhary, capturing year-wise pendency and amounts locked at each appellate stage.The numbers paint a split-screen picture of India's tax dispute system. At...
CENVAT Credit Rules | Storage Of Finished Goods Outside Factory Due To Space Constraints Covered Under Rule 2(l); Credit Cannot Be Denied: CESTAT
The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that storing finished goods outside the factory premises due to space constraints is connected with the assessee's business operation. Therefore, CENVAT (Central Value Added Tax) credit on 'warehousing services' is admissible as an 'input service' under Rule 2(l) of the CENVAT Credit Rules, 2004 and cannot be denied.P.K. Choudhary (Judicial Member) stated that how a business has to be run cannot be dictated...
Customs | Goods Cannot Be Confiscated Solely On Local Market Survey/Opinion Without Proof Of Smuggling: CESTAT Allahabad
The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that goods cannot be confiscated merely on the basis of a local market survey or opinion in the absence of proof of smuggling. The Tribunal observed that the burden to prove that the goods are smuggled lies on the department.P.K. Choudhary (Judicial Member) stated that the Department has not discharged its burden. Since betel nuts are also produced in India. In the absence of any evidence that confiscated...
LiveLawBiz: Business Law Daily Round-Up: December 11, 2025
TAXRailway Receipts & STTG Certificates Are Valid Documents For Availing CENVAT Credit Before 27.08.2014: CESTAT Kolkata'Did Not Apply Mind': Gujarat High Court Quashes Tax Authority's Order Refusing To Condone Delay In Filing Return Due To COVID Pandemic Customs Act | 'Prohibition Includes Restriction': CESTAT Chennai Holds S.111(d) Covers Both Complete & Partial Restricted Imports ITC Cannot Be Denied For Non-Filing Of TRAN-1 Due To Transition Issues When GST Regime Came Into Effect:...