The High Court of Bombay in the case of Canon India Pvt. Ltd. v. Union of India, Writ Petition No. 9937 of 2025, decided on 09.09.2025, examined the obligation of Customs authorities to issue reasoned orders on exemption claims even when importers file Bills of Entry “under protest”. The Court held that a reasoned order…
The Hon’ble Delhi High Court in Harbhajan Singh Thukral v. Government of NCT of Delhi, Department of Trade and Taxes, W.P. (C) No. 3967 of 2025, decided on 20.08.2025, held that where the refund amount lying in a taxpayer’s electronic cash ledger is erroneously adjusted against a liability that has been subsequently cancelled, the taxpayer…
The High Court of Calcutta in the case of Khokan Motors Works Pvt. Ltd. Versus Senior Joint Commissioner of State Tax W.P.A No. 1783 of 2025, decided on 03.9.2025 examined the validity of a demand notice and adjudication proceedings under the GST law, where the assessee had been denied access to the documents and materials…
In the case of Airports Authority of India v. Commissioner of Service Tax, Civil Appeal No. 17405 of 2017, decided on 23.09.2025, the Hon’ble Supreme Court examined whether export cargo handling services provided by the Airports Authority of India were liable to service tax under the Finance Act, 1994. The Court upheld the imposition of…
GST Claims Extinguished Post-Resolution Plan
- 2025-09-09
The Goods & Services Tax (hereinafter referred to as “GST”) Appellate Tribunal in the case of DGAP V. Puma Realtors Pvt. Ltd. (NAPA/84/PB/2025) decided on on 26.08.25 under Section 171 of Central GST Act, 2017 rejected and closed the anti-profiteering proceedings and set aside the notice issued by the Directorate General of Anti-Profiteering (hereinafter referred…
Double Taxation Avoidance Agreement
- 2022-05-24
Tax Exemption on Gratuity Post Amendment
- 2022-04-08
Minimum Alternate Tax
- 2022-02-15
Citizenship Based Taxation
- 2022-02-08
Tax Implications on the FinTech Industry
- 2022-01-18
