Mandatory Personal hearing u/s 28(8) of Customs Act cannot be denied by relying on special provision S.122A: Kerala HC
The Kerala High Court has held that a mandatory hearing opportunity is to be granted under section 28(8) of the Customs Act, 1962 and it cannot be ...
![Nine GSTINs, NIL Returns, and Massive ITC Fraud: Patna HC Says No Prima Facie Case for Interference under Article 226 [Read Order]](https://images.taxscan.in/h-upload/2025/07/03/250x150_2058668-nine-gstins-nil-returns-nil-returns-and-massive-itc-fraud-massive-itc-fraud-taxscan.webp "Nine GSTINs, NIL Returns, and Massive ITC Fraud: Patna HC Says No Prima Facie Case for Interference under Article 226 [Read Order]")
CBIC Mandates EPR Registration for Plastic Importers Following Expanded Plastic Definition [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) issued Instruction No. 21/2025-Customs dated July 2, 2025, making it mandatory for all importers of plastic raw materials to register on the...
![CBIC Mandates EPR Registration for Plastic Importers Following Expanded Plastic Definition [Read Notification]](https://images.taxscan.in/h-upload/2025/07/03/500x300_2058656-cbic-cbic-mandates-epr-registration-epr-registration-for-plastic-importers-taxscan.webp "CBIC Mandates EPR Registration for Plastic Importers Following Expanded Plastic Definition [Read Notification]")
GST Penalty cannot be Levied when there is No Intention to Evade Tax : Himachal Pradesh HC Quashes Demand for Missing E-Way Bill [Read Order]
The Himachal Pradesh High Court quashed the penalty and tax demand imposed under Section 129 and 130 of the GST ( Goods and Services Tax ) Act for non-generation of an e-way bill, ruling that the...
![GST Penalty cannot be Levied when there is No Intention to Evade Tax : Himachal Pradesh HC Quashes Demand for Missing E-Way Bill [Read Order]](https://images.taxscan.in/h-upload/2025/07/03/500x300_2058641-demand-for-missing-e-way-bill-e-way-bill-missing-gst-taxscan.webp "GST Penalty cannot be Levied when there is No Intention to Evade Tax : Himachal Pradesh HC Quashes Demand for Missing E-Way Bill [Read Order]")
GST ITC Denial Without Considering Retrospective Relief u/s 16(5) Unjustified: Calcutta HC Remands Case [Read Order]
The Calcutta High Court held that denying Input Tax Credit ( ITC ) under the Goods and Services Tax (GST) Act without considering the retrospective effect of Section 16(5) of the CGST/WBGST Act,...
![GST ITC Denial Without Considering Retrospective Relief u/s 16(5) Unjustified: Calcutta HC Remands Case [Read Order]](https://images.taxscan.in/h-upload/2025/07/03/500x300_2058642-gst-itc-gst-itc-denial-case-gst-itc-denial-taxscan.webp "GST ITC Denial Without Considering Retrospective Relief u/s 16(5) Unjustified: Calcutta HC Remands Case [Read Order]")
Relief for Hyundai: Madras HC Rules Income Tax Assessment Cannot Be Reopened Just for AO's Changed Opinion on Forex Gains [Read Order]
In a recent ruling, the Madras High Court quashed the reopening of Hyundai Motor India Ltd’s income tax assessment, stating that the action was based merely on a change of opinion by the Assessing...
![Relief for Hyundai: Madras HC Rules Income Tax Assessment Cannot Be Reopened Just for AOs Changed Opinion on Forex Gains [Read Order]](https://images.taxscan.in/h-upload/2025/07/03/500x300_2058629-relief-for-hyundai-hyundai-madras-hc-madras-hc-rules-taxscan.webp "Relief for Hyundai: Madras HC Rules Income Tax Assessment Cannot Be Reopened Just for AOs Changed Opinion on Forex Gains [Read Order]")
GST Appeal Dismissed Without Reasons: Himachal Pradesh HC Terms it “Denial of Justice”, Sends Case to Appellate Authority [Read Order]
The Himachal Pradesh High Court has quashed an appellate order dismissing a GST ( Goods and Services Tax ) appeal merely on the ground of delay without assigning any reasons. The Court stated...
![GST Appeal Dismissed Without Reasons: Himachal Pradesh HC Terms it “Denial of Justice”, Sends Case to Appellate Authority [Read Order]](https://images.taxscan.in/h-upload/2025/07/03/500x300_2058614-gst-appeal-dismissed-gst-appeal-dismissed-without-reasons-himachal-pradesh-hc-taxscan.webp "GST Appeal Dismissed Without Reasons: Himachal Pradesh HC Terms it “Denial of Justice”, Sends Case to Appellate Authority [Read Order]")