GST SCN issued in Name of Deceased Despite intimating Death : Madras HC sets aside order and Remands matter [Read Order]

The Madras High Court has set aside a GST ( Goods and Services Tax ) order passed in the name of a deceased assessee, despite the department being informed of his demise.…

Continue ReadingGST SCN issued in Name of Deceased Despite intimating Death : Madras HC sets aside order and Remands matter [Read Order]

[BREAKING] Taxation of Category III Alternative Investment Funds: Delhi HC reads down CBDT Circular 13/2014 [Read Order]

The Delhi HighCourt delivered a major decision holding that CBDT Circular 13/2014 must be read down under Section 164 of the Income Tax Act. The Court clarified that Explanation 1’s requirement for beneficiaries to be expressly…

Continue Reading[BREAKING] Taxation of Category III Alternative Investment Funds: Delhi HC reads down CBDT Circular 13/2014 [Read Order]

Missed your ITR for AY 21-22 or 22-23? Income Tax Dept. Launches Excel Utilities to file Updated ITR-1 and ITR-2 Returns

The Income TaxDepartment has launched Excel-based utilities for filing Updated Income Tax Returns (ITR-U) for Assessment Years (AY) 2021–22 and 2022–23, using ITR-1 and ITR-2 forms. The move is part of the measures introduced…

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Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part XI]

This half-yearly round-up analytically summarizes the key Indirect Tax-Customs, Excise and Service Tax rulings of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) reported at Taxscan.in during the first half of…

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Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part X]

This half-yearly round-up analytically summarizes the key Indirect Tax-Customs, Excise and Service Tax rulings of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) reported at Taxscan.in during the first half of 2025.…

Continue ReadingHalf-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part X]

99-Year Land Lease with One-Time Premium Is a Sale of Immovable Property, Not a Taxable Service: CESTAT [Read Order]

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that leasing out land for 90 years against a one-time premium constitutes a transfer of immovable property and…

Continue Reading99-Year Land Lease with One-Time Premium Is a Sale of Immovable Property, Not a Taxable Service: CESTAT [Read Order]

Suppression cannot be alleged by Dept when Service Tax on GTA Service not paid on Bonafide belief: CESTAT [Read Order]

The Customs, Excise AndService Tax Appellate Tribunal Chandigarh bench held that suppression cannot be alleged by department when Service Tax on GTA Service is not paid on bonafide belief. The services rendered to…

Continue ReadingSuppression cannot be alleged by Dept when Service Tax on GTA Service not paid on Bonafide belief: CESTAT [Read Order]

Fresh Notice to Legal Heirs of Borrower Not required to take Possession u/s 14 SARFAESI Act: J&K HC [Read Order]

Mst. Sundri vs The Jammu & Kashmir Bank LtdThe Jammu & Kashmir High Court ruled that a secured creditor may use Section 14 of the Securitization and Reconstruction of Financial…

Continue ReadingFresh Notice to Legal Heirs of Borrower Not required to take Possession u/s 14 SARFAESI Act: J&K HC [Read Order]

GST Applicable on Batteries Manufactured using Extracted Silver received for Free from Navy: AAAR holds Activity is Not Job Work [Read Order]

The Tamil Nadu Appellate Authority for Advance Ruling (AAAR) recently upheld the decision of the Authority for Advance Ruling that Goods and Services Tax (GST) is applicable on the value of silver that is…

Continue ReadingGST Applicable on Batteries Manufactured using Extracted Silver received for Free from Navy: AAAR holds Activity is Not Job Work [Read Order]