Akhaigha T Josh
![TR-6 Challan Not an Eligible Document for Availing Import IGST ITC: AAR Clarifies to Becton, Dickinson India [Read Order]](https://images.taxscan.in/h-upload/2025/08/01/500x300_2071975-tr-6-challan-becton-dickinson-gst-case-taxscan.webp "TR-6 Challan Not an Eligible Document for Availing Import IGST ITC: AAR Clarifies to Becton, Dickinson India [Read Order]")
TR-6 Challan Not an Eligible Document for Availing Import IGST ITC: AAR Clarifies to Becton, Dickinson India [Read Order]
The applicant, Becton Dickinson India Private Limited, is a private limited company engaged in the manufacturing and trading of medical equipment...
![Time Limit for Availing ITC on Differential IGST Begins from Date of Re-assessment and not Initial Date of Bill of Entry: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/08/01/250x150_2071956-2067282-delhi-hc-refuses-writ-petition-itc-denial-non-service-scn-directs-petitioner-avail-appellate-taxscan-1.webp "Time Limit for Availing ITC on Differential IGST Begins from Date of Re-assessment and not Initial Date of Bill of Entry: AAR [Read Order]")
![No Applicability of Time Limit to Avail ITC on Import IGST Paid via TR-6 Challan, Not an Eligible Document: AAR Rules in Becton, Dickinson India’s Case [Read Order]](https://images.taxscan.in/h-upload/2025/08/01/250x150_2071960-aar-tamil-nadu-tr-6-challan-import-igst-taxscan.webp "No Applicability of Time Limit to Avail ITC on Import IGST Paid via TR-6 Challan, Not an Eligible Document: AAR Rules in Becton, Dickinson India’s Case [Read Order]")
![Time Limit to Avail ITC of Import IGST paid via Re-assessed Bill of Entry is governed by Section 16(4) CGST Act: AAR in Becton, Dickinson India’s Case [Read Order]](https://images.taxscan.in/h-upload/2025/08/01/250x150_2071959-input-tax-credit-taxscan.webp "Time Limit to Avail ITC of Import IGST paid via Re-assessed Bill of Entry is governed by Section 16(4) CGST Act: AAR in Becton, Dickinson India’s Case [Read Order]")
![Books Rejected for Absence of Stock Register and Abnormal Cash Sales: ITAT Upholds Rejection and Confirms 5% Profit Estimation u/s 145(3) [Read Order]](https://images.taxscan.in/h-upload/2025/07/30/250x150_2070842-books-rejected-absence-stock-register-abnormal-cash-sales-itat-upholds-rejection-confirms-5-profit-estimation-taxscan.webp "Books Rejected for Absence of Stock Register and Abnormal Cash Sales: ITAT Upholds Rejection and Confirms 5% Profit Estimation u/s 145(3) [Read Order]")
ITAT Quashes Part of Income Tax Addition u/s 69A on Cash Deposits During Demonetization Based on Sales Evidence [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has partly deleted an income tax addition of ₹59,78,000 made under Section 69A of the Income Tax Act, 1961, on cash deposits during...
![ITAT Quashes Part of Income Tax Addition u/s 69A on Cash Deposits During Demonetization Based on Sales Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/07/30/500x300_2070895-itat-itat-quashes-itat-quashes-part-of-income-tax-addition-income-tax-addition-taxscan.webp "ITAT Quashes Part of Income Tax Addition u/s 69A on Cash Deposits During Demonetization Based on Sales Evidence [Read Order]")
Penalty u/s 114 Unsustainable as Goods Already Exported: CESTAT quashes Customs Order in DEPB Evasion Case [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside the penalty of ₹3,00,000 imposed by the Commissioner of Customs under section 114 of the Customs...
![Penalty u/s 114 Unsustainable as Goods Already Exported: CESTAT quashes Customs Order in DEPB Evasion Case [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2069977-penalty-us-114-unsustainable-goods-exported-cestat-quashes-customs-order-depb-evasion-case-taxscan.webp "Penalty u/s 114 Unsustainable as Goods Already Exported: CESTAT quashes Customs Order in DEPB Evasion Case [Read Order]")
Customs cannot Confiscate Already Exported CD-ROMs with Inflated Freight on Board Value: CESTAT quashes ₹25L Penalty u/s 114 [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside a penalty of ₹25,00,000 imposed by the Commissioner of Customs under section 114 of the Customs...
![Customs cannot Confiscate Already Exported CD-ROMs with Inflated Freight on Board Value: CESTAT quashes ₹25L Penalty u/s 114 [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2070020-cestat-cd-roms-board-value-taxscan.webp "Customs cannot Confiscate Already Exported CD-ROMs with Inflated Freight on Board Value: CESTAT quashes ₹25L Penalty u/s 114 [Read Order]")
1-Day Delay to file GST Assessment Appeal Due to Jaundice: Madras HC Condones Delay Due to Genuine Reason [Read Order]
The Madras High Court has ordered to condone a 1-day delay in filing a GST assessment appeal after noticing that the delay was caused as the petitioner was hospitalised due to jaundice. The Court...
![1-Day Delay to file GST Assessment Appeal Due to Jaundice: Madras HC Condones Delay Due to Genuine Reason [Read Order]](https://images.taxscan.in/h-upload/2025/07/26/500x300_2069486-1-day-delay-to-file-gst-assessment-appeal-jaundice-madras-hc-condones-delay-genuine-reason-taxscan.webp "1-Day Delay to file GST Assessment Appeal Due to Jaundice: Madras HC Condones Delay Due to Genuine Reason [Read Order]")
![ITAT WEEKLY ROUND-UP [July 19th - July 26th]](https://images.taxscan.in/h-upload/2025/07/26/500x300_2069431-itat-weekly-round-up-itat-weekly-round-up-taxscan.webp "ITAT WEEKLY ROUND-UP [July 19th - July 26th]")
Business Slowdown was Genuine Reason for Non Filing of Return: Madras HC Quashes GST Registration Cancellation with ₹10K Payment [Read Order]
The Madras HighCourt has set aside the cancellation of Goods and Services Tax (GST) registration and held that the petitioner had genuine reasons for failing to file returns due to a slowdown in...
![Business Slowdown was Genuine Reason for Non Filing of Return: Madras HC Quashes GST Registration Cancellation with ₹10K Payment [Read Order]](https://images.taxscan.in/h-upload/2025/07/25/500x300_2069029-gst-registration-cancellation-filing-taxscan.webp "Business Slowdown was Genuine Reason for Non Filing of Return: Madras HC Quashes GST Registration Cancellation with ₹10K Payment [Read Order]")
Penalty Invalid If Specific Charge u/s 270A is Not Mentioned in Income Tax SCN: ITAT Deletes Penalties for Four Assessment Years [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has deleted penalties levied on an assessee under Section 270A of the Income Tax Act, 1961 for Assessment Years (AY) 2017–18 to 2020–21...
![Penalty Invalid If Specific Charge u/s 270A is Not Mentioned in Income Tax SCN: ITAT Deletes Penalties for Four Assessment Years [Read Order]](https://images.taxscan.in/h-upload/2025/07/24/500x300_2068451-penalty-income-tax-scn-itat-penalties-assessment-years-taxscan.webp "Penalty Invalid If Specific Charge u/s 270A is Not Mentioned in Income Tax SCN: ITAT Deletes Penalties for Four Assessment Years [Read Order]")