Gujarat High Court Quashes GST Orders For Failure To Intimate Personal Hearing; Says Assessee Must Be Notified Before Final Order

The Gujarat High Court on Wednesday (December 3) quashed order issued to entity for failing to intimate about personal hearing, which had claimed that after notice of GST DRC-01 was issued to it, the authority did not intimate the date and time of personal hearing which was against principles of natural justice. In doing so the court said while issuing DRC-01 it would not be mandatory to incorporate the date and time of personal hearing; however once subsequent proceedings progress, but...

Serious Medical Condition Preventing Assessee From Timely Filing ITR Is 'Genuine Hardship' For Delay Condonation: Delhi High Court

The Delhi High Court recently condoned the delay by an assessee in filing his Income Tax Return, citing his health condition as 'genuine hardship' under Section 119(2)(b) of the Income Tax Act 1961.A division bench of Justices V. Kameswar Rao and Vinod Kumar observed, “petitioner has highlighted the medical reasons, which prevented him from filing the ITR timely. The medical condition do indicate seriousness, which required surgery for cervical OPLL. Presumption can surely be drawn that the...

Supreme Court Seeks Centre's Response On Plea Seeking GST Concession For Car Purchase By Persons With Disabilities

The Supreme Court recently issued notice on a petition filed by a person suffering visual impairment seeking that the government revive its GST Concession scheme for the purchase of cars by persons with orthopaedic disability and extend it to all Persons with Disabilities, irrespective of the nature of their disability.A bench of Justices Vikram Nath and Sandeep Mehta passed the order, after hearing counsel for the petitioner, who argued that the Union has taken different stands before different...

CGST | Dept Must First Proceed Against Supplier Before Issuing Show Cause To Recipient For ITC Mismatch: Kerala High Court

The Kerala High Court has held that the department cannot proceed against a recipient for ITC mismatch without first initiating proceedings against the supplier. Section 42(3) of the Central Goods and Services Tax (CGST) Act, 2017, deals with the communication of discrepancies in Input Tax Credit (ITC) claims between the recipient and the supplier. Justice Ziyad Rahman A.A. observed that no proceedings had been initiated against the suppliers before the issuance of notice under...

Pre-SCN Consultation Serves No Purpose In Large-Scale GST Fraud Cases Involving Complex Transactions: Delhi High Court

The Delhi High Court has observed that pre-SCN Consultative Notice prima facie serves no purpose in large-scale GST fraud cases involving multiple entities and a complex maze of transactions.Pre-SCN consultation was mandatory under Rule 142 (1A) of the Goods and Services Tax Rules, 2017. It prescribed that a proper officer shall, before service of notice to the person chargeable with tax, communicate the details of any tax, interest and penalty as ascertained by the said officer.However, a 2022...

Notices Issued By Speed Post Requires Maintaining Tracking Details: Delhi High Court Sets Aside Customs Order

The Delhi High Court in a writ petition pertaining to service of notice through speed post where delivery reports could not be found, sets aside ex-parte demand order creating a demand to the tune of Rs. 1 crore. In an order dated November 24, 2025 the Bench comprising Justice Prathiba M. Singh and Justice Renu Bhatnagar examined whether notices for personal hearing (Jan–Mar 2024) were properly served. On the aspect of service of notice, the High Court remanded the matter back to the ...

Central Excise Exemption For Cotton Fabrics Not Available If Any Interlinked Process Uses Power : Supreme Court

The Supreme Court has held that manufacturers cannot claim central excise duty exemption for processed cotton fabrics if power is used at any stage of the manufacturing chain, even when the work is carried out through separate units. The Court restored a duty and penalty demand that had been set aside by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).To claim excise duty exemption for 'cotton fabrics' processed without the aid of power or steam, the manufacturing stages must be...

Delhi High Court Condones Delay In Re-Exporting Gold Brought By Foreign National For Wife's Treatment, Imposes ₹20K Costs

The Delhi High Court has condoned the delay of three years by a Turkmenistanian national in redeeming his gold jewellery from the Customs Department.A division bench of Justices Prathiba M. Singh and Renu Bhatnagar granted the relief noting that “the Petitioner had visited India for medical treatment of his wife and the gold jewellery was for payment of the same, as also the fact that the Petitioner is not a habitual offender”.Petitioner had sought implementation of an order dated 27th January,...

Bombay High Court Restores Registration Of Imported Car, Says RTO Cannot Ignore Customs Settlement Commissions' Findings

The Bombay High Court has held that authorities cannot override or ignore the findings of the Customs Settlement Commission while taking administrative action. The Court ruled that once the Commission accepts the disclosure, settles duty liability and grants immunity under Section 127H of the Customs Act, its order becomes final and conclusive under Section 127J, and no other authority can indirectly reopen the customs issue. A bench of Justice N.J. Jamadar while hearing the writ...

LiveLawBiz: Business Law Daily Round-Up: December 02, 2025

TAX AssessmentOrder Passed Without Awaiting DVD Report Violates S. 50C(2) IncomeTax Act: ITAT Ahmedabad 'WritNot Maintainable In Face Of Disputed Ownership': Delhi High Court InCustoms Gold Confiscation Case S.153C Income Tax Act | Public Info, Unrelated Data Seized FromSearched Person Not Enough To Issue Show Cause Notice: Gujarat HighCourt IncomeTax Act | S. 153C Proceedings Unsustainable Without IncriminatingMaterial Found In Search: Calcutta High Court AdmissionSolutions By TC Global...

Assessment Order Passed Without Awaiting DVD Report Violates S. 50C(2) Income Tax Act: ITAT Ahmedabad

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that an assessment order passed without awaiting the DVD (Departmental Valuation Officer) report violates Section 50C(2) of the Income Tax Act.Section 50C(2) of the Income Tax Act provides a mechanism for a taxpayer (seller) to dispute the stamp duty valuation of their immovable property if they believe it is higher than the actual fair market value (FMV)Sanjay Garg (Judicial Member) and Makarand V. Mahadeokar (Accountant...

'Writ Not Maintainable In Face Of Disputed Ownership': Delhi High Court In Customs Gold Confiscation Case

The Delhi High Court recently refused to entertain a writ petition challenging confiscation of an air travellers' gold jewellery by the Customs, citing disputed ownership of the gold.A division bench of Justices Prathiba M. Singh and Renu Bhatnagar observed,“The foundational facts of the petition itself would be different in as much as the detention receipt has been issued only to one lady but the gold is claimed by three ladies. The ownership of these bangles would have to be determined. These...