Team Bizsol

HC remanded matter as no credit was given to assessee for unavailed ITC before raising demand of CESS Case {Bidyut Autotech (P.) Ltd. vs. Assistant Commissioner of State Tax [2025] 181 taxmann.com 354 (Calcutta HC)}     Facts: The assessee was engaged in manufacturing activities and was liable to pay CESS under the applicable GST …

Judicial Corner: HC remanded matter as no credit was given to assessee for unavailed ITC before raising demand of CESS Case {Bidyut Autotech (P.) Ltd. vs. Assistant Commissioner of State Tax [2025] 181 taxmann.com 354 (Calcutta HC)}(02.01.2026) Read More »

Supreme Court stays GST proceedings: SCN under Section 74 found prima facie vague and lacking material particulars {GR Infra Projects Limited, Ratlam vs. State of Madhya Pradesh & Ors. [SLP (C) No. 33594/2025} Facts Petitioner, engaged in road and highway construction, was subjected to a search under Section 67 of the CGST Act in August …

Judicial Corner: Supreme Court stays GST proceedings: SCN under Section 74 found prima facie vague and lacking material particulars {GR Infra Projects Limited, Ratlam vs. State of Madhya Pradesh & Ors. [SLP (C) No. 33594/2025} ( 29.12.2025) Read More »

No taxability of dividend on ADR/GDR if tax was deducted at source before it was credited to depository bank ITAT Florida Retirement System vs. Assistant Commissioner of Income-tax (INTERNATIONAL TAX)-2(3)(1) [2025] 181 taxmann.com 232 (Mumbai – Trib.)     Facts of the case: Florida Retirement System, a non-resident investor, held shares of Indian companies in …

Judicial Corner: No taxability of dividend on ADR/GDR if tax was deducted at source before it was credited to depository bank ITAT Florida Retirement System vs. Assistant Commissioner of Income-tax (INTERNATIONAL TAX)-2(3)(1) [2025] 181 taxmann.com 232 (Mumbai – Trib.) (26.12.2025) Read More »

HC: No liability to pay CGST/SGST if IGST was duly paid on supply of goods to common carrier for delivery to recipient{Toyota Kirloskar Motor (P.) Ltd. vs. Union of India [2025] 181 taxmann.com 691 (Karnataka HC)}   Facts: Toyota supplied goods and handed them over to a common carrier for delivery to customers located in …

Judicial Corner: HC: No liability to pay CGST/SGST if IGST was duly paid on supply of goods to common carrier for delivery to recipient{Toyota Kirloskar Motor (P.) Ltd. vs. Union of India [2025] 181 taxmann.com 691 (Karnataka HC)} (24.12.2025) Read More »

SC: Non-compete fee paid to restrict competition held allowable as revenue expenditure under sec. 37(1){ Sharp Business System vs. Commissioner of Income-tax [2025] 181 taxmann.com 657 (SC)}   Facts: The assessee paid a non-compete fee to certain parties under an agreement to restrain them from carrying on competing business for a specified period. The payment …

Judicial Corner: SC: Non-compete fee paid to restrict competition held allowable as revenue expenditure under sec. 37(1){ Sharp Business System vs. Commissioner of Income-tax [2025] 181 taxmann.com 657 (SC)} (23.12.2025) Read More »

HC: No Sec. 74 proceedings if assessee voluntarily disclosed short payment of tax and paid tax with interest before SCN {MRF Ltd. vs. Additional Director DGGI Delhi Zonal Unit [2025] 181 taxmann.com 438 (Madras)} Facts: MRF Ltd. identified short payment of GST on certain transactions during reconciliation. The company voluntarily disclosed the liability and paid …

Judicial Corner: HC: No Sec. 74 proceedings if assessee voluntarily disclosed short payment of tax and paid tax with interest before SCN {MRF Ltd. vs. Additional Director DGGI Delhi Zonal Unit [2025] 181 taxmann.com 438 (Madras)} (17.12.2025) Read More »

DGFT: Import under Diamond Imprest Authorisation (DIA) shall also be exempted from payment of the Integrated Tax and Compensation Cess. [Notification No. 49/ 2025-26 dated 09.12.2025]

Customs: Levy of countervailing duty on ‘Textured Tempered Glass’ originating in or exported from Malaysia, is extended up to 08.06.2026 [Notification No. 07/2025-Customs (CVD) dated 07.12.2025]

Customs: CBIC has issued a notification for fixation of Tariff Values of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver. [Notification No. 76/2025-Customs (NT) dated 11.12.2025]

ITC disallowance under sec. 73 quashed as no prior action taken against defaulting supplier and no collusion alleged{ K.V. Joshy & C.K. Paul vs. Assistant Commissioner [2025] 181 taxmann.com 148 (Kerala} Facts: The purchasers had availed ITC on goods bought from registered suppliers. They had valid tax invoices, and the tax was paid to the …

Judicial Corner : ITC disallowance under sec. 73 quashed as no prior action taken against defaulting supplier and no collusion alleged. (11.12.2025) Read More »

HC: Writ dismissed as appeal rejected for pre-deposit default and merits, with no illegality in findings { Digambar Road Lines vs. Commissioner (Appeals), GST, Central Excise & Customs, Bhubaneswar [2025] 180 taxmann.com 574 (Orissa)} Facts Digambar Road Lines had a tax demand confirmed under GST. They filed an appeal but did not make the mandatory …

Judicial Corner : HC: Writ dismissed as appeal rejected for pre-deposit default and merits, with no illegality in findings. (10.12.2025) Read More »

Penalty for non-filling Part-B of e-way bill unsustainable as technical glitch and no intent to evade found {Auto Industries vs. State of Up [2025] 181 taxmann.com 36 (Allahabad} Facts Petitioner, a GST-registered manufacturer, was transporting goods with proper tax invoices and other documents. However, Part-B of the e-way bill could not be updated due to …

Judicial Corner : Penalty for non-filling Part-B of e-way bill unsustainable as technical glitch and no intent to evade found (09.12.2025) Read More »