Daily Updates

Judicial Corner: Where petitioner was never served with Order-in-Original and it got a mere phone call from GST Official to discharge liability and, thus, it came to his knowledge that huge demand was raised against him rejecting ITC claim by way of an ex parte order, in view of fact that there was no allegation …

Judicial Corner: Where petitioner was never served with Order-in-Original and it got a mere phone call from GST Official to discharge liability and, thus, it came to his knowledge that huge demand was raised against him rejecting ITC claim by way of an ex parte order, in view of fact that there was no allegation of suppression and petitioner did not have proper opportunity to substantiate his claim made in return vis-a-vis books of accounts, petitioner would be entitled to an opportunity before Assessing Authority matter was to be re-adjudicated (11.06.2025) Read More »

Judicial Corner: Where even though assessee had not complied with pre-deposit requirements, appeal was admitted and appeal was heard on merit without bringing to assessee’s notice defect in filing of appeal, order passed subsequently rejecting appeal for non-compliance of pre-deposit requirement was to be set aside {Harsheel Auto Planet vs. Commissioner (Appeals), CGST,  Central Excise …

Judicial Corner:Where even though assessee had not complied with pre-deposit requirements, appeal was admitted and appeal was heard on merit without bringing to assessee’s notice defect in filing of appeal, order passed subsequently rejecting appeal for non-compliance of pre-deposit requirement was to be set aside(10.06.2025) Read More »

GST: As per the Finance Act, 2023, effective from 1st October 2023, taxpayers will not be allowed to file GST returns after the expiry of three years from the due date of furnishing such returns under Sections 37, 39, 44, and 52 of the CGST Act. This includes returns like GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, …

GST:As per the Finance Act, 2023, effective from 1st October 2023, taxpayers will not be allowed to file GST returns after the expiry of three years from the due date of furnishing such returns under Sections 37, 39, 44, and 52 of the CGST Act. This includes returns like GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, and GSTR-9. The GST portal will implement this restriction from the July 2025 tax period onwards.(09.06.2025) Read More »

GST: With effect from the July 2025 tax period (return to be filed in August 2025), the auto-populated liability in GSTR-3B, based on outward supplies declared in GSTR-1/IFF, will become non-editable. This change follows the introduction of Form GSTR-1A, which allows taxpayers to amend any incorrectly declared outward supplies in GSTR-1/IFF within the same return …

GST:With effect from the July 2025 tax period (return to be filed in August 2025), the auto-populated liability in GSTR-3B, based on outward supplies declared in GSTR-1/IFF, will become non-editable. This change follows the introduction of Form GSTR-1A, which allows taxpayers to amend any incorrectly declared outward supplies in GSTR-1/IFF within the same return period.(09.06.2025) Read More »

Customs: The CBIC, referencing FSSAI Office Order dated 19.05.2025, has communicated the updated list of 117 approved Bhutanese establishments under the bilateral agreement between FSSAI (India) and BFDA (Bhutan). While the scope of approval has been updated, there is no change in the format of the Health Certificate, list of authorized signatories, or other compliance …

Customs:The CBIC, referencing FSSAI Office Order dated 19.05.2025, has communicated the updated list of 117 approved Bhutanese establishments under the bilateral agreement between FSSAI (India) and BFDA (Bhutan). While the scope of approval has been updated, there is no change in the format of the Health Certificate, list of authorized signatories, or other compliance requirements.(09.06.2025) Read More »

The CBIC has issued a notification to  impose  anti-dumping duty on imports of Insoluble Sulphur from China PR and Japan under Section 9A of the Customs Tariff Act, 1975, read with relevant Anti-Dumping Rules, 1995 for the period of 5 years as per following table. Sr. No. Country of Origin Exporting Country Producer Duty Amount …

Customs:The CBIC has issued a notification to  impose  anti-dumping duty on imports of Insoluble Sulphur from China PR and Japan under Section 9A of the Customs Tariff Act, 1975, read with relevant Anti-Dumping Rules, 1995 (09.06.2025) Read More »

Customs The CBIC has issued a notification to  impose anti-dumping duty on the import of Vitamin A Palmitate into India  falling under tariff items 29362100, 29362290, 29362800, 29369000, 29362690, and 29362990 of the First Schedule to the Customs Tariff Act, 1975 for the period of 5 years as per following table.   Sr. No. Country …

Customs: The CBIC has issued a notification to impose anti-dumping duty on the import of Vitamin A Palmitate into India falling under tariff items 29362100, 29362290, 29362800, 29369000, 29362690, and 29362990 of the First Schedule to the Customs Tariff Act, 1975 (09.06.2025) Read More »

Judicial Corner Retrospective cancellation to be set aside as inspection lacked witnesses and verification of records [Empire Steel Holdings V/s Union of India – (2025) 30 Centax 241 (M.P.) by Madhya Pradesh High Court]

Judicial Corner: The High Court held that a writ petition challenging a show cause notice under Section 74 of the CGST Act, 2017, is not maintainable at the preliminary stage. The SCN issued to the assessee contained detailed reasons and was part of the statutory adjudication process. The Court emphasized that judicial intervention is unwarranted …

Judicial Corner:The High Court held that a writ petition challenging a show cause notice under Section 74 of the CGST Act, 2017, is not maintainable at the preliminary stage. The SCN issued to the assessee contained detailed reasons and was part of the statutory adjudication process.(06.06.2025) Read More »

Income Tax The Central Board of Direct Taxes (CBDT) has notified ‘Secretary to the Government of Maharashtra, Women and Child Development’ as specified authority u/s 138 for the purposes of sharing of information for identifying eligible beneficiaries under the Mukhyamantri Mazi Ladki Bahin Yojana. [Notification No. 54/2025 dated 03.06.2025]

Judicial Corner: Separate SCNs must be issued for each year and consolidated SCN under Sec. 74(10) was invalid {Tharayil Medicals V/s Dy. Comm., Audit Division-IV – {(2025) 29 Centax 395 (Ker.). Kerala High Court}]

Judicial Corner HC : Matter remanded as single order was passed for multiple years including those eligible under Amnesty Scheme

Customs The CBIC has issued a instruction which provides for removal of port restrictions and CLRI testing requirements for the export of Finished Leather, Wet Blue Leather, El Tanned Leather, and Crust Leather, with immediate effect. Accordingly, the following conditions stand revoked: (i) Port-specific export restrictions. (ii) Mandatory testing and certification by CLRI. The earlier …

Customs:- The CBIC has issued a instruction which provides for removal of port restrictions and CLRI testing requirements for the export of Finished Leather, Wet Blue Leather, El Tanned Leather, and Crust Leather, with immediate effect.(03.06.2025) Read More »

MCA The Ministry of Corporate Affairs (MCA) has announced the launch of the final set of 38 company forms, including 13 annual filing forms and 6 audit/cost audit forms, scheduled to go live on the MCA21 V3 portal from 14th July 2025 at 12:00 AM. This transition is part of MCA’s ongoing efforts to enhance …

MCA : The Ministry of Corporate Affairs (MCA) has announced the launch of the final set of 38 company forms, including 13 annual filing forms and 6 audit/cost audit forms, scheduled to go live on the MCA21 V3 portal from 14th July 2025 at 12:00 AM. This transition is part of MCA’s ongoing efforts to enhance service delivery and digital governance.(03.06.2025) Read More »

Judicial Corner Pre-deposit waived as ITC was wrongly claimed under IGST instead of CGST and SGST without causing revenue loss

Judicial Corner Allahabad High Court Held that the mere presence of excess stock during search proceedings does not warrant confiscation under Section 130 of the CGST Act. Where excess stock is found, the proper course is to initiate proceedings under Sections 73/74 for tax determination. Since the Act provides a specific mechanism for such situations, …

Judicial Corner: Allahabad High Court Held that the mere presence of excess stock during search proceedings does not warrant confiscation under Section 130 of the CGST Act. Where excess stock is found, the proper course is to initiate proceedings under Sections 73/74 for tax determination. Since the Act provides a specific mechanism for such situations, invoking Section 130 is unsustainable. Accordingly, confiscation orders were quashed. (02.06.2025) Read More »

Judicial Corner:  ITAT condoned delay in filing appeal as order passed by CIT(E) was served on email ID which wasn’t checked regularly {Shriram Paropkari Trust vs. Commissioner of Income-tax Exemption [2025] 174 taxmann.com 787 (Jaipur – Trib)}

Matter remanded for re-adjudication as SCN was issued post cancellation of registration when assessee lacked portal access [{Grilled Roti vs. Commissioner of Delhi Goods and Services Tax [2025] 174 taxmann.com 834 (Delhi)}]

DGFT: The Director General of Foreign Trade (DGFT) has authorized the Ayush Export Promotion Council (AYUSHEXCIL) to issue Certificates of Origin (Non-Preferential) under Appendix 2E of the Foreign Trade Policy (FTP) 2023, with immediate effect. Accordingly, AYUSHEXCIL has been added at Serial No. 19 (Delhi) of Appendix 2E in the list of authorized agencies. This …

DGFT : The Director General of Foreign Trade (DGFT) has authorized the Ayush Export Promotion Council (AYUSHEXCIL) to issue Certificates of Origin (Non-Preferential) under Appendix 2E of the Foreign Trade Policy (FTP) 2023, with immediate effect. Accordingly, AYUSHEXCIL has been added at Serial No. 19 (Delhi) of Appendix 2E in the list of authorized agencies. This enables exporters in the Ayush sector to obtain non-preferential CoOs through AYUSHEXCIL, thereby streamlining the export process for Ayush-related products. (30.05.2025) Read More »

Judicial Corner Writ withdrawal to be allowed with liberty to assessee to file appeal before GST Appellate Tribunal