Advika Dwivedi
![Pending Adjudication Not a Bar to Revised TRAN Filing: Andhra Pradesh HC allows Transitional Credit [Read Order]](https://images.taxscan.in/h-upload/2025/11/01/500x300_2101387-transitional-credit-taxscan.webp "Pending Adjudication Not a Bar to Revised TRAN Filing: Andhra Pradesh HC allows Transitional Credit [Read Order]")
Pending Adjudication Not a Bar to Revised TRAN Filing: Andhra Pradesh HC allows Transitional Credit [Read Order]
The Andhra Pradesh High Court held that the Goods and Services Tax ( GST ) authorities could not reject revised filing of transitional credit forms...
![Andhra Pradesh HC sets aside Rejection of GST TRAN Forms Contrary to Supreme Court Directions [Read Order]](https://images.taxscan.in/h-upload/2025/11/01/250x150_2101396-gst-tran-forms-taxscan.webp "Andhra Pradesh HC sets aside Rejection of GST TRAN Forms Contrary to Supreme Court Directions [Read Order]")
![Right to Transitional Credit Upheld: Andhra Pradesh HC Quashes Reversal of GST-Excise Credit [Read Order]](https://images.taxscan.in/h-upload/2025/11/01/250x150_2101389-gst-reversal-taxscan.webp "Right to Transitional Credit Upheld: Andhra Pradesh HC Quashes Reversal of GST-Excise Credit [Read Order]")
![Anticipatory Bail Maintainable for CGST Offences: Delhi HC Allows Petitioner to Seek Relief u/s 438 of CrPC [Read Order]](https://images.taxscan.in/h-upload/2025/10/30/250x150_2101099-anticipatory-bail-cgst-offences-delhi-hc-section-438-of-crpc-maintainable-for-cgst-offences-taxscan.webp "Anticipatory Bail Maintainable for CGST Offences: Delhi HC Allows Petitioner to Seek Relief u/s 438 of CrPC [Read Order]")
Transfer of Leasehold Rights Not Taxable under GST: Gujarat HC Quashes SCN Issued to KP Green Engineering Limited
The Gujarat High Court held that the assignment of leasehold rights in GIDC industrial plots does not constitute a taxable supply under the Goods and Services Tax law and consequently quashed the...
Parallel Reassessment Proceedings Invalid: Delhi High Court quashes Second S.148 Income Tax Notice as Void [Read Order]
The bench of the Delhi High held that reassessment proceedings initiated through a second notice under Section 148 of the Income Tax Act, 1961 were invalid, being both time-barred and constituting...
![Parallel Reassessment Proceedings Invalid: Delhi High Court quashes Second S.148 Income Tax Notice as Void [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/500x300_2100841-delhi-high-court-income-tax-notice-reassessment-proceedings-taxscan.webp "Parallel Reassessment Proceedings Invalid: Delhi High Court quashes Second S.148 Income Tax Notice as Void [Read Order]")
Sale of Ancestral Property and Reinvestment in More than One Residential Units: Delhi HC says Multiple Investments Eligible for Exemption u/s 54 [Read Order]
The bench of the Delhi High Court ruled that exemption under Section 54 of the Income Tax Act, 1961, is not confined to investment in a single residential property. The Court upheld that...
![Sale of Ancestral Property and Reinvestment in More than One Residential Units: Delhi HC says Multiple Investments Eligible for Exemption u/s 54 [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/500x300_2100819-sale-of-ancestral-property-ancestral-property-ancestral-property-and-reinvestment-taxscan.webp "Sale of Ancestral Property and Reinvestment in More than One Residential Units: Delhi HC says Multiple Investments Eligible for Exemption u/s 54 [Read Order]")
![Reassessment Cannot Survive Once Recorded Reasons Fail: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/500x300_2100821-reassessment-survive-recorded-reasons-fail-delhi-hc-taxscan.webp "Reassessment Cannot Survive Once Recorded Reasons Fail: Delhi HC [Read Order]")
UBS Mark Omission Insufficient to Confiscate Gold: Orissa HC Confirms Lawful Ownership of Gold under Customs Act [Read Order]
The Orissa High Court held that mere omission of the UBS brand mark in the invoices cannot be a lawful basis for confiscation of gold biscuits under the Customs Act, 1962. The Court affirmed that...
![UBS Mark Omission Insufficient to Confiscate Gold: Orissa HC Confirms Lawful Ownership of Gold under Customs Act [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/500x300_2100816-ubs-mark-omission-insufficient-confiscate-gold-orissa-hc-lawful-ownership-gold-customs-act-taxscan.webp "UBS Mark Omission Insufficient to Confiscate Gold: Orissa HC Confirms Lawful Ownership of Gold under Customs Act [Read Order]")
Reconciliation Establishes Cash Deposits as Agency Collections: ITAT Deletes ₹19.04 Lakh Addition u/s 69A [Read Order]
The bench of the Income Tax Appellate Tribunal, Chandigarh (ITAT), deleted the addition of ₹19,04,800 made under Section 69A of the Income Tax Act, 1961, holding that the assessee had duly...
![Reconciliation Establishes Cash Deposits as Agency Collections: ITAT Deletes ₹19.04 Lakh Addition u/s 69A [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/500x300_2100483-cash-deposit-cash-deposits-as-agency-collection-taxscan.webp "Reconciliation Establishes Cash Deposits as Agency Collections: ITAT Deletes ₹19.04 Lakh Addition u/s 69A [Read Order]")
![ITAT Treats ₹1.50 Crore Cash Addition as Business Turnover in Bullion Trader’s Case [Read Order]](https://images.taxscan.in/h-upload/2025/10/28/500x300_2100494-itat-cash-addition-bullion-trader-case-taxscan.webp "ITAT Treats ₹1.50 Crore Cash Addition as Business Turnover in Bullion Trader’s Case [Read Order]")