Tax Scan

18/08/2025

IGST Credit in Electronic Ledger Can Be Utilised for CGST and SGST Liabilities and Vice Versa: Kerala HC [Read Order]
2025 TAXSCAN (HC) 1670

Kerala HC ruled that IGST credit in the electronic ledger can be utilised for CGST and SGST liabilities, and vice versa, setting aside tax orders

18/08/2025

Excise Duty Evasion and Fraudulent Cenvat Credit Availment: CESTAT upholds Penalty [Read Order]

Investigations suggested that Koolmint engaged in over-invoicing, paid duty artificially from its account current without availing input credit, and then claimed refunds of the duty paid under the...

18/08/2025

No Recovery of Outstanding GST Demand Once Pre-Deposit made and Undertaking Filed Pending Tribunal Setup: Chhattisgarh HC [Read Order]

The court observed that as per the GST circular, taxpayers may deposit the pre-deposit online and file an undertaking to approach the Tribunal, upon which recovery of the remaining demand...

18/08/2025

ITAT remands Matter back to AO for Determination Fair Market Value Valuation in Distress Sale [Read Order]

Fair Market Value Valuation Ordered for Distress Sale Case

18/08/2025

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18/08/2025

CCTV Footage Must Be Preserved Immediately after Seizure Complaints at Airport: Delhi HC in 250g Gold Kada Case [Read Order]
2025 TAXSCAN (HC) 1665

Delhi HC ruled that CCTV footage must be preserved immediately on airport seizure complaints and directed the Commissioner to inquire into the alleged illegal seizure of Thai Baht

18/08/2025

GST Refund on Ocean Freight Cannot be Denied on Limitation Grounds: Andhra Pradesh HC in Louis Dreyfus Case [Read Order]

Where the levy of tax itself is found to be invalid or based upon an enactment or charging provision, which is subsequently found to be invalid or violative of the Constitution of India, any payment...

18/08/2025

Factual Correlation of Seized Material Must Be Done by Authorities, Court Cannot Step into AO’s Role: Bombay HC [Read Order]

Bombay HC ruled that factual correlation of seized documents must be done by tax authorities and not by the Court while exercising writ jurisdiction under Article 226.

18/08/2025

NCLT directs Liquidation u/s 33 of IBC in absence of Resolution Plan even after Extending Time Period [Read Order]

The tribunal ordered the liquidation of Shomuk Consultancy Services Private Limited, the Corporate Debtor and Mr. Mahesh Chand Gupta is appointed as Liquidator

18/08/2025

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18/08/2025

Supreme Court & High Courts Weekly Round-Up

A Round-Up of the Supreme Court & High Court Tax Cases Reported at Taxscan Last Week

18/08/2025

No TDS on Franchise Payments u/s 194J: ITAT upholds Deletion of ₹59.11 Lakh Income Tax Demand [Read Order]

The Tribunal observed that on conjoint reading of law and evidence, the franchise fees were business transaction payments under commercial agreements, not consideration for managerial, technical, or...