Delhi HC: M/s Ismartu India Pvt. Ltd. V. Union of India & Ors. : W.P.(C) 15199/2023 Background The Petition was filed challenging a Show Cause Notice (SCN) issued under Section 28(4) of the Customs Act, 1962. The petitioner sought to quash the SCN on several grounds, including that a prior SCN dated July 25, 2023, …

Delhi HC: Creative Travels Pvt. Ltd. V. Union of India & Ors. W.P.(C) 16771/2022 Background: The petition was filed by the Petitioner Creative Travels Pvt Ltd, challenging a show cause notice (SCN) issued under the proviso to Section 73(1) of the Finance Act, 1994. The dispute revolves around the imposition of service tax. The tax …

Jharkhand HC: M/S BLA Infrastructure Private Limited V The State Of Jharkhand : 2025 (2) TMI (352) Background: The petitioner, BLA Infrastructure Private Limited, is a registered dealer under the Goods & Services Tax Act, involved in the business of loading, unloading, and transporting coal. In January 2021, the petitioner was issued a show-cause notice …

Guahati HC: Sri Mohan Mech V. Union of India : 2025 (3) TMI 1335 Background: The petitioner M/s Sri Mohan Mech, had obtained GST registration under the Central Goods and Services Tax (CGST) Act, 2017. The Petitioner received a Show Cause Notice asking why his GST registration should not be cancelled due to the failure …

Delhi HC: LUFTHANSA CARGO AG VERSUS ASSISTANT COMMISSIONER OF INCOME TAX & ORS. 2025 (4) TMI 89 Background: The case involves Lufthansa Cargo AG, a tax resident of Germany engaged in international cargo transportation, disputing the rejection of its application for nil withholding tax certificate under Section 195(3) of the Income Tax Act, 1961. The …

Bombay HC: AMJAD AHMED SHAIKH VERSUS ITO:2025 (3) TMI 358 Background: The case concerns a dispute regarding the validity of income tax notices and assessment orders issued by the Department in the name of a deceased individual. The petitioner, Amjad Ahmed Shaikh, is the legal heir of Late Ahmed Gulamnabi Shaikh, who passed away on …

Hon’ble Supreme Court reiterates the principles laid down in Larsen & Toubro that no service tax was leviable on composite works contracts prior to introduction of Finance Act, 2007 and rejected the plea of the Department to reconsider the said judgment. Recently, the Hon’ble Supreme Court in a batch of matters, titled as Total Environment …

In a recent case, the Hon’ble CESTAT (Delhi) while allowing the Assessee to claim area-based excise duty exemption under Notification No. 50/2003-CE dated 10.06.2003 held that the sunset clause only relevant for the purpose of eligibility and not for claiming exemption. The Assessee is also allowed to add new products and plant or machinery during …

Recently, the Telangana High Court in the case of Micro Systems and Services (Sole Proprietorship) v. Union of India (Writ Petition No.37465 of 2021; dated 05.09.2022) has directed the Revenue to retrospectively consider the refund claims of unutilized ITC on account of inverted duty structure under Section 54(3)(ii) of the Central Goods and Services Tax …

Notices u/s 148 for the AY 2013-14 & AY 2014-15 can be challenged in Writ Jurisdiction, on the ground of being time barred as per proviso to S. 149. Cases: Hon’ble Punjab & Haryana High Court in Kulwant Singh v. UOI CWP 18032/2022 has stayed the proceedings initiated under S. 148, issued in April, 2021 …