Delhi HC: Penalty under Section 122(1A) of CGST Act can be imposed on both Taxable and Non-Taxable Person

GST / Goods & Service Tax 0
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Delhi HC: Gurudas Mallik Thakur V Commissioner of CGST & Anr. : W.P.(C) 5083/2025 Background The Petitions was filed challenging the Impugned order passed by the Commissioner of CGST. The Petitioners were the directors of the company engaged in business of manpower recruitment. An investigation was conducted against the company wherein it was alleged that …
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Supreme Court: Unless Extraordinary Circumstances exits, bail should be granted for offence under Section 132 of CGST Act, 2017

GST / Goods & Service Tax 0
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Supreme Court: Vineet Jain V UOI   Background: The Appellant was alleged of the offences under Section 132(1) clause (c), (f) and (h) of the CGST Act, 2017. The chargesheet was filed and the Appellant was under custody for nearly seven months. The Trial Court and Rajasthan HC denied the benefit of bail and ultimately …
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Definitive Lack Of Legislative Competence: Kerala High Court Declares Sections 2(17)(E), 7(1)(AA) & Explanation Thereto Of CGST Act As Unconstitutional

GST / Goods & Service Tax 0
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Kerala HC: Indian Medical Association v. UOI and Ors. Background: The petitioner challenged the constitutional validity of Section 2(17)(e), Section 7(1)(aa), and its Explanation – treat transactions between clubscor associations and their members as ‘supply’ under GST considering the principle of mutuality where the person cannot make supply to themselves. The Petitioner contended that …
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Supreme Court: Right to correct mistakes in the nature of clerical or arithmetical error is a right that flows from right to do business

GST / Goods & Service Tax 0
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Supreme Court: CBIC V M/s Aberdare Technologies Pvt. Ltd. : SLP (C) Diary No. 6332/2025 Background: The petitioner, CBIC filed SLP challenging the order of Bombay High Court in the case of Aberdare Technologies Private Limited vs. Central Board of Indirect Taxes and Customs and Ors., wherein the BHC had directed Petitioner to open …
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Subsequent notice u/s 28(4) Customs Act cannot be ‘Supplementary’ to prior notice u/s 28(1), both provisions operate in separate fields

Customs 0
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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, …
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No 2 Year Time Limit for refund of pre-deposit made during the filing of appeal

GST / Goods & Service Tax 0
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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 …
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Guahati High Court quashed the Cancellation order due to its procedural deficiencies and lack of reasoning

GST / Goods & Service Tax 0
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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 …
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Rejection of application for nil withholding tax certificate. Hon’ble Delhi High Court found that the rejection lacked proper justification and directed the issuance of a nil withholding tax certificate while allowing the authorities to reassess the petitioner’s taxability independently.

Direct Tax/ Income Tax 0
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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 …
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Income Tax Notice & Order issued in the name of a deceased person, Hon’ble Bombay HC set aside the reassessment notices and orders

Direct Tax/ Income Tax 0
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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 …
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