No penalty under sec. 129 of UPGST Act on mere speculation of undervaluation detention order quashed { Tirupati Agro Commodities V/s State of U.P. (2025) 32 Centax 435 (All.) – Allahabad High Court } Facts A truck carrying goods was stopped, and the authorities detained the goods under Section 129 of the UPGST Act. The …
ITC can be transferred during amalgamation of companies even if companies are located in different States – Bombay High Court {Umicore Autocat India Pvt. Ltd. V/s Union of India – (2025) 32 Centax 416 (Bom.)} Facts: A Goa-based company (transferor) amalgamated with a Maharashtra-based company (transferee – the petitioner). Petitioner applied to transfer the unutilized …
Service tax demand based solely on discrepancies between sales records and Form 26AS is invalid; Form 26AS (derived from IT law) cannot be the sole basis. Independent proof of taxable service is required. { Aneri Construction Pvt. Ltd. v. Commissioner of Central Excise & Service Tax (2025) 30 Centax 266 (CESTAT‑Ahmedabad)} Facts: The Department issued a service tax demand …
No power to place refund in abeyance for incorrect utilisation of ITC unconnected with refund order – Supreme Court {Union of India V/s HCC VCCL Joint Venture (2025) 32 Centax 405 (S.C.)} Issue: Whether a refund order can be placed in abeyance under Section 108 of the CGST Act based on allegations unrelated to …
Custom The Government has extended anti-dumping duty for five years on “Black Toner in powder form” imported from China PR, Malaysia, and Taiwan, following the DGTR’s review confirming continued dumping and injury to domestic industry. The duty aims to prevent likely market diversion and injury upon cessation. Specific rates apply based on origin, export country, …
Assessing Officer can not debit disputed interest amount from cash ledger if assessee has already filed appeal – Karnataka High Court {Britannia Industries Ltd. V/s Asst. Comm. of Commercial Taxes- (2025) 32 Centax 325 (Kar.)} Issue: Whether the Assessing Officer was justified in debiting the disputed interest amount from the taxpayer’s cash ledger during the …
DGFT: Clarifying the export regulations for “Organic Textiles.” Circular supersedes a previous requirement, stating that a Transaction Certificate (TC) from a National Accreditation Board (NAB)-accredited body is no longer mandatory at the time of export for organic textile product. (Policy Circular No. 03 /2025-26, dated 31.07.2025)
DGFT: Para 10.16(A) of the Handbook of Procedures 2023 has been amended to expand the scope of the General Authorisation for Export of Chemicals & Related Equipment (GAEC) for chemicals listed in Appendix 10(N) to cover additional countries. (Public Notice No. 17/2025-26 – DGFT, dated 30.07.2025)
Detention of goods and conveyance upheld as petitioner depicted himself in e-way bill as unregistered person to evade tax – Calcutta High Court { Jageswar Saw V/s Deputy Commissioner Of Revenue (2025) 32 Centax 329 (Cal.)} Issue: Whether detention of goods and conveyance under Section 129 of the CGST Act was justified when the petitioner, …
DGFT Scope of General Authorisation for Export of Chemicals & Related Equipment extended to cover chemicals in Appendix 10(N) for additional countries, with procedural amendments in Para 10.16(A) of the HBP 2023 effective immediately. (Public Notice No.17/2025-26 dated 30.07.25)
Adjudication order by GST officer lacking relevant facts and basis of decision is bad in law – Allahabad High Court {F.K. Fancy Zari Art V/s Union of India (2025) 32 Centax 232 (All.)} Issue: Whether an adjudication order that lacks reasoning and merely reproduces the show cause notice is valid under Section 75(6) of …
DGFT: Three new SIONs notified for Betamethasone Valerate and Ferrous Fumarate exports, allowing duty-free import of Betamethasone, Fumaric Acid, and Maleic Anhydride under the Advance Authorisation Scheme. (Public Notice No. 16/2025-26 dated 29.07.25)
Judicial Corner : System error in appeal filing cannot deny right to appeal manual appeal beyond limitation to be admitted – Kerala High Court {Balvinder Singh V/s Assistant Enforcement Officer (2025) 32 Centax 156 (Ker.)} Issue: Whether appeal can be denied due to system error and delay in manual filing? Facts: Assessee’s goods were detained …
Customs If raw materials are imported under the DFIA Scheme and fall under Para 4.29 of FTP 2023, their quality, specifications, and technical characteristics must match those used in the exported goods. However, for materials covered under Para 4.12 or 4.28(iv), only the name and quantity need to be declared in the shipping bill—no requirement …
DGFT Importers may clear goods shipped before issuance of Authorisation without mandatory warehousing, provided the Authorisation is available before Customs clearance. This does not apply to ‘Restricted’ or STE-traded items unless DGFT permits. (Policy Circular No. 02 /2025-26 dated 22.07.25)
Customs: With effect from 1 June 2025, electronic Certificates of Origin issued by Mauritius under the India–Mauritius CECPA are valid. Importers must upload e-CoO on e-Sanchit; printed copies shall be verified by Customs. (Instruction No.24/2025-Customs dated 22.07.25)
Customs: The online MOOWR application facility on the Invest India portal will continue until 31 October 2025. Circular No. 18/2025-Customs is withdrawn. (Circular No.19/2025 dated 23.07.25)
ITC on purchases cannot be denied by simply alleging non-existent without tangible evidence – Madras High Court{Sri Balaji Trading Company V/s Asst. Comm. (ST) (FAC) – (2025) 32 Centax 183 (Mad.)} Issues: Was the denial of ITC justified based solely on the allegation that HUL was non-existent, without tangible evidence? Did the department err by …
HC remanded matter as adjudicating authority failed to apply its mind to contentions raised in reply to SCN {GlobeOp Financial Services (India) (P.) Ltd. vs. Deputy Commissioner of State Tax, Mumbai [2025] 176 taxmann.com 213} Issues: Whether the adjudicating authority complied with principles of natural justice? Whether an order simply reiterating SCN content without addressing …
DGFT The deadline for submitting applications for export authorisation of Pharma Grade Sugar has been extended to July 31, 2025. (Trade Notice No. 09 /2025-26 dated 22.07.25)
Bizsolindia Services Pvt. Ltd. has been honored with the "Maharashtra State Best Employer Brand Award 2026" at a prestigious ceremony held at Taj Lands End, Mumbai.
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