Central Administrative Tribunal (CAT) Slaps ₹20,000 Cost on CBIC’s Chairman for Non-Compliance and Repeated Absence Issue: To hold the Chairman of the Central Board of Indirect Taxes and Customs (CBIC) accountable for non-compliance with the Tribunal’s previous orders and for the repeated absence of the concerned officer during hearings of a service matter. Facts: The… Read More »
Surprise Inspection, Search, and Seizure, Including of Electronic Devices and Residential CCTV Footage Permissible If Properly Justified by “Reason to Believe” Issue: To determine the legality and procedural safeguards required for GST authorities to conduct surprise searches under Section 67 of the CGST Act, and specifically their power to seize personal electronic devices and residential… Read More »
2-Year Limitation Period Under Section 54 of the CGST Act Not Applicable to Cases of Refund of Tax Paid by Mistake Issue: Whether the strict two-year period of limitation prescribed under Section 54 of the CGST Act, 2017, applies to applications seeking a refund of Goods and Services Tax (GST) that was paid mistakenly on… Read More »
Notification u/s 10(46A) of the Income Tax Act, 1961 in the case of Karnataka Housing Board MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 4th November, 2025 S.O. 5006(E).— In exercise of the powers conferred by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act,… Read More »
The Bombay High Court delivered its order for Writ Petition (L) No. 24366 of 2025 on October 6, 2025, in the case of KMG Wires Private Limited versus The National Faceless Assessment Centre, Delhi & Others. Key Details of the Order Case Title: KMG Wires Private Limited vs. The National Faceless Assessment Centre, Delhi & Others. Bench: Justices B.P. Colabawalla and… Read More »