Tax
Importer Not Liable To Pay Customs Duty On Goods Not Received By Him: Bombay High Court Grants Refund
The Bombay High Court has held that an importer cannot be made liable to pay customs duty on goods that were never cleared for home consumption and were never received by the importer. The Court observed that, under Sections 13, 23 and 27 of the Customs Act, 1962, duty paid in anticipation of clearance becomes refundable once it is established that the goods were short-landed or lost...
Delhi High Court Upholds GST Notice Based On Income Tax Intelligence; Cautions Dept Against AI-Generated Fake Citations In SCN
The Delhi High Court in a writ petition has upheld Show Cause Notice (SCN) issued by the GST Department which was based on an intelligence, by the Income Tax Department The Division Bench, comprising Justice Prathiba M. Singh and Justice Shail Jain held the challenge to the SCN as 'premature' and noted existence of a clandestine server that revealed a parallel accounting system and...
Long-Pending GST Refund Appeals Hurt Businesses: Delhi High Court To Appellate Body
The Delhi High Court has observed that long pendency of GST appeals seeking tax refund can hurt financial front of businesses.A division bench of Justices Prathiba M. Singh and Shail Jain made the observation while dealing the plea of a foreign education consultancy company, whose appeals for tax refund have been pending since four long years.The High Court had recently held that...
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...
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...
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...
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...
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...
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...
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...
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...
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...