Tax
Refund On Zero-Rated Supplies Cannot Be Denied Based On Deemed Export Circular: Gujarat High Court Sets Aside Recovery Orders
The Gujarat High Court has recently held that the Petitioners—100% EOUs exporting goods without payment of tax—were entitled to refund of unutilised ITC under Section 54(3) read with Rule 89(4), and that their exports did not fall within the category of “deemed exports.”The Court ruled that Circular No. 172/04/2022-GST and Rule 89(4A) were inapplicable, quashed the withdrawal and recovery of refunds issued under Section 73, rejected the retrospective reclassification of zero-rated supplies as...
S.128A Customs Act | Six-Month Timeline To Decide Appeals Not Mandatory, But Must Apply Where Possible: Delhi High Court
The Delhi High Court has held that though Section 128A(4A) of the Customs Act, 1962 prescribes that appeals “shall” be decided within six months, the timeline is applicable only where it is possible to do so.Perusing the language in which the provision is couched, a division bench of Justices Prathiba M. Singh and Shail Jain observed,“...it uses the word 'shall'. However, the provision also stipulates that the said period is to be adhered where it is possible to do so.”The observation was made...
LiveLawBiz: Business Law Daily Round-Up: November 26, 2025
ArbitrationArbitration | Unconditional Stay On Execution Of Award Only In Exceptional Cases: Supreme CourtPower To Extend Arbitrator's Mandate Lies With Civil Court Of Original Jurisdiction, Not Appointing Court: Telangana High CourtBombay High Court Upholds Arbitral Award In Favour Of TCS; Rejects UP Assembly's 'Frustration' Claim Over Cancelled Recruitment ExamIBCPending Appeal Against CoC Formation Not Grounds To Oppose Appointment Of New Resolution Professional: NCLATNCLAT Dismisses...
CBI Arrests Jaipur Income Tax Appellate Tribunal's Judicial Member For Indulging In 'Corrupt Practices'
The CBI has arrested a lawyer as well as a judicial member of the Income Tax Appellate Tribunal, Jaipur for allegedly indulging in corrupt practices. As per the agency's post on X, the agency has busted a "criminal network" stated to involve an advocate as well as a judicial member of ITAT, Jaipur, an assistant registrar of the tribunal, and other unknown public servants and private persons for "indulging in corrupt practices" in connection with "settling appeals in ITAT bench, Jaipur" in...
No Authority Under GST Act To Reserve Judgement & Deliver It Later Without Issuing Notice To Assessee: Allahabad High Court
The Allahabad High Court has held that nothing under the Goods and Service Tax Act, 2017 the relevant rules, and notifications, allows the authorities to reserve judgements on the fixed date and pass them later, especially without informing the assessee. The petitioner was issued a show cause notice on 17.02.2022. The petitioner submitted a reply but the respondent passed an order levying tax and penalty, without providing the relevant materials or an opportunity of hearing. ...
Tamil Nadu Govt Waives E-Way Bill Requirement For Mahindra & Mahindra's Demo Cars With Trade Plate
The Government of Tamil Nadu has waived the requirement for generating E-way Bill for vehicles sent by Mahindra & Mahindra for road testing. Mahindra & Mahindra in a representation sought for waiving off requirement of E-way bill for motor vehicles for road testing under Rule 138A (5) of MGST Rules, 2017. Considering the difficulties faced in the generation of E-way bill for vehicles sent for testing purpose, the Commissioner of State Tax has permitted Mahindra to move...
Delhi High Court Slams GST Authorities For 'Mechanically' Cancelling Registration Of BoAt's Parent Company
The Delhi High Court has slammed the GST authorities for cancelling the registration of Imagine Marketing Ltd., the parent company of smart wearables brand boAt, without considering the company's replies.A division bench of Justices Prathiba M. Singh and Shail Jain further criticised the GST Appellate Authority, which upheld the cancellation in a 'cavalier' manner. The judges remarked,“The present petition reveals a sad situation where a reputed company is being made to deal with an unjustified...
GST Migration Not Taxpayer's Burden: Delhi HC Directs CESTAT To Hear Appeal After Pre-Deposit Was Made Under Excise Head Due To Portal Failure
The Delhi High Court has held that where the Service Tax portal had become non-functional after the migration to the GST regime, the taxpayer cannot be compelled to make the mandatory pre-deposit strictly under the Service Tax ledger for maintainability of an appeal. The Court observed that once the deposit has already gone to the Government exchequer under the Excise Head. A Division Bench comprising Justice Prathiba M. Singh and Justice Saurabh Banerjee was hearing a writ petition ...
Revenue Cannot Treat Turnover Mismatch As Duty Evasion Without Examining On Merits: CESTAT Mumbai
The CESTAT Mumbai has held that when an assessee shows sufficient cause for delay in filing an appeal within the statutorily permissible condonable period of 30 days, the Commissioner (Appeals) cannot reject the appeal on limitation without examining the merits. A Bench of the CESTAT comprising of Member (Technical) M.M. Parthiban was hearing the appeal, challenging the order of the Commissioner(Appeal) whereby appeal of the assessee was dismissed as time-barred by 26 days and thereby...
Delhi High Court Imposes ₹50K Costs On Customs For “Harassing” Companies Importing Body Massagers
The Delhi High Court has slammed the Customs Department for “unnecessarily harassing” two entities involved in import of body massagers.Petitioners' import goods were confiscated for alleged mis-declaration of sex toys as body massagers. While ordering their provisional release, the Court had previously asked the Department to come up with a uniform policy permitting or prohibiting the import of such products.The Department however sought a review of this direction.A division bench of Justices...
DGFT Calls For Information On Export-Related Non-Tariff Measures, Testing And Certification Requirements
The Directorate General of Foreign Trade (DGFT) has called for information on Non-Tariff Measures and certification requirements to be submitted within 7 days of issuance of this Trade Notice through an online form. To facilitate easy access to export credit, cross-border factoring support, the Export Promotion Mission (EPM) was announced in the Union Budget 2025-26. The EPM is driven jointly by the Ministries of Commerce, MSME, and Finance. In a bid to support businesses tackle...
No Further Anti–Profiteering Action Required Once Contractor Remits Residual ITC Benefit: GSTAT New Delhi
The Goods and Services Tax Appellate Tribunal (GSTAT), Principal Bench at New Delhi, has held that when a contractor voluntarily remits the residual input tax credit (ITC) benefit identified by the Directorate General of Anti‑Profiteering (DGAP) to its principal, no separate anti-profiteering action is required under Section 171 of the Central Goods and Services Tax Act, 2017 (CGST Act). A Bench of GSTAT, Principal Bench, comprising of Justice Sh. Anil Kumar Gupta (Technical Member) was...