Hindustan Zinc Faces ₹73.4 Lakh Penalty in Udaipur GST Case Hindustan Zinc Limited (HZL) received a demand order from the Udaipur tax authorities levying a penalty and tax demand totaling ₹73.4 lakh for the financial year 2024-25. Key Details of the Demand Total Amount: The order demanded ₹73,44,792 (₹73.4 lakh), comprising both tax liability and… Read More »
Supreme Court to Review Constitutional Validity of Securities Transaction Tax (STT) The Supreme Court of India has decided to examine the constitutional validity of the Securities Transaction Tax (STT), a levy imposed on transactions executed on domestic stock exchanges. Key Points of the Examination Taxpayer Challenge: The Supreme Court is acting on an appeal… Read More »
Bombay High Court Admits Constitutional Challenge to GST Section 16(2)(c) The Bombay High Court has admitted a writ petition that challenges the constitutional validity of Section 16(2)(c) of the Central Goods and Services Tax (CGST) Act, 2017. This section prevents a recipient from claiming Input Tax Credit (ITC) if the supplier has failed to deposit… Read More »
Relief for Taxpayers: Supreme Court Upholds ‘No Penalty’ for Stock Discrepancies During Surveys The Supreme Court of India dismissed the Revenue Department’s Special Leave Petition (SLP), thereby upholding the judgment of the Allahabad High Court, which had ruled that a penalty order under Section 130 (confiscation of goods and conveyance) of the CGST Act is… Read More »
CBIC introduces system-based auto-approval for IFSC code registration to enhance Ease of Doing Business Posted On: 07 OCT 2025 4:11PM by PIB Delhi In another step towards streamlining Customs procedures and enhancing trade facilitation, the Central Board of Indirect Taxes and Customs (CBIC) has introduced system-based auto-approval for IFSC code registration to enhance Ease of… Read More »
Statutory Appeals Over Technical Errors: Bombay HC Rejects Writ on GST Section Reference Primacy of Statutory Appellate Remedy The Bombay High Court ruled that a writ petition challenging GST adjudication orders cannot be entertained under Article 226 when the petitioner has already filed a statutory appeal against the order. The court emphasized the settled legal… Read More »
Single GST SCN for Multiple Years is Illegal: MADRAS High Court The MADRAS High Court ruled that the issuance of a single, consolidated Show Cause Notice (SCN) or adjudication order covering tax demands for multiple distinct financial years is impermissible under the Goods and Services Tax (GST) Act and must be quashed. Key Points… Read More »
Writ Not Maintainable if Appeal Filed Beyond Maximum Statutory Period: Bombay HC The Bombay High Court ruled that a taxpayer cannot invoke the extraordinary writ jurisdiction of the High Court if they have failed to file a statutory appeal under Section 107 of the CGST Act within the maximum time limit specified by the… Read More »
Calcutta High Court Upholds Statutory Appeal: Writ Petition Not Maintainable for Disputed Detention Facts The Calcutta High Court ruled that a writ petition challenging a detention order under Section 129(3) of the CGST Act is not maintainable when the core issue involves disputed questions of fact. In such cases, the taxpayer must use the… Read More »
Taxpayer Granted Refund with Interest: Wrong Adjustment Against Cancelled Liability The Kerala High Court ruled that a taxpayer is entitled to a refund, along with statutory interest, when the tax authorities wrongly adjust a legitimate refund claim against an outstanding demand that had already been cancelled by the appellate authority. Key Points of the… Read More »