Andhra Pradesh High Court Quashes GST Detention Over Expired E-Way Bill After Vehicle Breakdown

The Andhra Pradesh High Court on 16 July held that GST authorities cannot invoke detention proceedings merely because an e-way bill had expired when the delay in delivery of goods was caused by a vehicle breakdown and there was no evidence of tax evasion. A Division Bench of Justices Ninala Jayasurya and T.C.D. Sekhar allowed the writ petition filed by SLV Elite Spaces LLP and directed the GST authorities to drop further proceedings initiated under Section 129 of the GST Act (which provides for...

Madras High Court Upholds ₹2.66 Cr GST Recovery Against Former Director Of CBIGS Advertising

The Madras High Court on 7 July held that tax dues of a private company in liquidation can be recovered from its former director under Section 88(3) of the Central Goods and Services Tax (CGST) Act, 2017, unless the director proves that the non-recovery was not due to gross neglect, misfeasance or breach of duty. Justice C. Saravanan dismissed three connected writ petitions filed by CBIGS Apparels and Jewels, its partner Mrs. N. Seetha, and Yantur Manufacturing Private Limited challenging GST...

ITAT Delhi Quashes Reassessment Against Chanel India, Deletes ₹3.08 Crore Transfer Pricing Adjustment

The Income Tax Appellate Tribunal (ITAT) Delhi has recently granted relief to luxury fashion brand Chanel's Indian arm, quashing reassessment proceedings initiated against Chanel (India) Private Limited beyond four years. It also deleted a ₹3.08 crore transfer pricing adjustment. It also deleted a ₹3.08 crore transfer pricing adjustment. The tribunal held that the subsidy received from its associated enterprise formed part of the company's operating income because it directly compensated its...

Book Entry Can't Decide Transaction Nature, Reimbursement Of Expenses Not Liable For TDS: ITAT Mumbai

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) on 1 July held that the nomenclature given to a payment in the books of account cannot determine the true nature of a transaction and that tax deduction at source (TDS) provisions do not apply where a payment is only reimbursement of expenditure without any income element in the hands of the recipient. A Bench comprising Judicial Member Siddhartha Nautiyal and Accountant Member Vikram Singh Yadav allowed an appeal filed by Maersk...

Charitable Trust Registration Can't Be Denied Over Expenditure Concerns Alone: ITAT Delhi

The Income Tax Appellate Tribunal (ITAT), Delhi, has recently directed the Commissioner of Income Tax (Exemptions) to grant charitable trust registration to Visan Foundation. It held that registration cannot be denied merely over concerns regarding expenditure without first examining whether the trust's objects are charitable and its activities are genuine. A coram of Judicial Member Kavitha Rajagopal and Accountant Member M. Balaganesh observed, "We do not find any discussion as to the objects...

Absence Of Audit Not A Ground To Reject KVAT Return Revision: Kerala High Court

The Kerala High Court on 15 July held that a taxpayer's request to revise returns under the Kerala Value Added Tax (KVAT) Act cannot be rejected solely because its accounts were not audited under Section 42 of the Act. A Bench of Justice Harisankar V. Menon allowed the petition filed by Bhima Enterprises, holding: “A reading of the aforesaid order would show that it pertains to the transportation of certain gold jewellery allegedly not supported by the documents required under the statute. In...

LiveLawBiz RERA Cases Weekly Digest: July 20 - July 25, 2026

Nominal IndexM/s Aliens Developers Private Limited v Telangana Real Estate Regulatory Authority & Anr, 2026 LLBiz REAT(TS) 49Rakesh Kumar Sharma v Union of India & Ors, 2026 LLBiz REAT(RJ) 47Air Force Naval Housing Board v Sukhveer Singh Shekhawat (and connected matters), 2026 LLBiz REAT(RJ) 48M/s ODI-Tech Properties Pvt Ltd v Oditech Pride Buyers Association & Ors, 2026 LLBiz REAT(OD) 50M/s Bennett Property Holdings Company Ltd v M/s PNB Techwaves Pvt Ltd & Ors, 2026 LLBiz...

HSNS Cess Act | Allahabad High Court Sets Aside Arrest After Finding Authorisation Was Issued A Day Later

The Allahabad High Court has set aside the arrest, remand and detention of a man taken into custody under the Health Security Se National Security Cess Act, 2025, holding that the arrest could not be sustained when the written authorisation to arrest him was issued by the Commissioner only a day after he had been picked up.The HSNS Cess Act imposes a monthly cess on manufacturers of specified goods to fund national security and public health The court also held that the arrest memo did...

Rajasthan High Court Quashes GST Penalty Orders After Same Officer Approved Investigation and Adjudicated Case

The Rajasthan High Court has recently held that the a taxpayer's reasonable apprehension of bias could not be ignored where the Additional Commissioner who approved the investigation report leading to prosecution also adjudicated the proceedings arising from the same facts. The division bench of Justice Pushpendra Singh Bhati and Justice Praveer Bhatnagar consequently quashed the orders imposing penalties and the appellate order upholding them and remanded the matter for fresh adjudication.The...

Patna High Court Imposes ₹25,000 Costs On Taxpayer For Challenging GST Undertaking After Accepting Its Benefits

The Patna High Court, in the facts of the case, has held that a taxpayer who voluntarily furnishes an undertaking to obtain relief from GST authorities cannot subsequently challenge its validity after accepting the benefits flowing from it. It dismissed the writ petition filed by Umagaurav Private Limited and imposed costs of ₹25,000.A division bench of Justice Rajeev Ranjan Prasad and Justice Kumar Manish held that the petitioner, having secured the removal of restrictions on its bank account...

Gujarat High Court Faults CESTAT For 'Difficult To Decipher' Remand Order In Customs Classification Dispute

The Gujarat High Court has recently set aside a CESTAT order remanding a customs classification dispute, questioning how the tribunal directed the adjudicating authority to re-examine CBEC circulars despite an earlier Gujarat High Court judgment requiring the Union of India to undertake that exercise."We fail to understand how the Tribunal, in the facts of the present case, adopted the very same directions and remanded the matter to the Adjudicating Authority to re-look into the said Circulars,...

Bombay High Court Upholds ITAT Order, Says Tata Power's Broadband Trial Run Income, Scrap Sale Not Taxable

The Bombay High Court has recently dismissed an appeal filed by the Income Tax Department against The Tata Power Company Ltd. It held that income from trial runs of its broadband project and the sale of scrap generated before the project's installation were capital receipts not liable to tax.Observing that income generated before the commencement of business that is "inextricably connected with the setting up of a capital asset" is capital in nature and serves to reduce the cost of construction,...