![GST Refund on Ocean Freight Cannot be Denied on Limitation Grounds: Andhra Pradesh HC in Louis Dreyfus Case [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/500x300_2077987-gst-on-ocean-freight.webp "GST Refund on Ocean Freight Cannot be Denied on Limitation Grounds: Andhra Pradesh HC in Louis Dreyfus Case [Read Order]")
GST Refund on Ocean Freight Cannot be Denied on Limitation Grounds: Andhra Pradesh HC in Louis Dreyfus Case [Read Order]
The Andhra Pradesh High Court has held that refund of Goods and Services Tax ( GST ) paid on ocean freight cannot be denied on the ground of...
![Factual Correlation of Seized Material Must Be Done by Authorities, Court Cannot Step into AO’s Role: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/250x150_2077978-seized-material-taxscan.webp "Factual Correlation of Seized Material Must Be Done by Authorities, Court Cannot Step into AO’s Role: Bombay HC [Read Order]")
![Calcutta HC allows Physical Filing of Forms 1 & 2 within Time, Permits Availing DTVsV Scheme, 2024; Condones Dept’s Delay [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/250x150_2077960-calcutta-hc-calcutta-hc-allows-physical-filing-of-forms-1-2-taxscan.webp "Calcutta HC allows Physical Filing of Forms 1 & 2 within Time, Permits Availing DTVsV Scheme, 2024; Condones Dept’s Delay [Read Order]")
![NCLT directs Liquidation u/s 33 of IBC in absence of Resolution Plan even after Extending Time Period [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/250x150_2077888-nclt-nclt-directs-liquidation-section-33-of-ibc-taxscan-.webp "NCLT directs Liquidation u/s 33 of IBC in absence of Resolution Plan even after Extending Time Period [Read Order]")
No TDS on Franchise Payments u/s 194J: ITAT upholds Deletion of ₹59.11 Lakh Income Tax Demand [Read Order]
The Income Tax Appellate Tribunal (ITAT), Jaipur Bench, has held that payments made by a liquor manufacturing company to brand owners under the head “Franchise Expenses” do not constitute “fees for...
![No TDS on Franchise Payments u/s 194J: ITAT upholds Deletion of ₹59.11 Lakh Income Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/500x300_2077871-franchise-payment-taxscan.webp "No TDS on Franchise Payments u/s 194J: ITAT upholds Deletion of ₹59.11 Lakh Income Tax Demand [Read Order]")
WAPs with Only MIMO or Only LTE Eligible for BCD Exemption under Customs Notification Before 2021 Amendment: Delhi HC [Read Order]
In a recent ruling, the Delhi High Court held that Wireless Access Points (WAPs) with only MIMO or only LTE technology are eligible for exemption from Basic Customs Duty under the relevant Customs ...
![WAPs with Only MIMO or Only LTE Eligible for BCD Exemption under Customs Notification Before 2021 Amendment: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/500x300_2077928-customs-authorities-customs-duty-cestat-customs-duty-exemption-taxscan.webp "WAPs with Only MIMO or Only LTE Eligible for BCD Exemption under Customs Notification Before 2021 Amendment: Delhi HC [Read Order]")
Renewal or Second of Provisional Attachment u/s 83 CGST Act Not Permissible Beyond One Year: Supreme Court [Read Order]
The Supreme Court of India ruled that renewal or issuance of a second provisional attachment order under Section 83 of the CGST Act, 2017 is not permissible beyond one year, and that such attachment...
![Renewal or Second of Provisional Attachment u/s 83 CGST Act Not Permissible Beyond One Year: Supreme Court [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/500x300_2077935-supreme-court-taxscan.webp "Renewal or Second of Provisional Attachment u/s 83 CGST Act Not Permissible Beyond One Year: Supreme Court [Read Order]")
Relief for Trust: Delhi HC Rules Trading in Land and Immovable Property Without Fixed Remuneration Does Not Attract Service Tax [Read Order]
In a recent ruling, the Delhi High Court held that when a transaction involves trading in land and immovable property without any fixed remuneration, it does not attract service tax. The...
![Relief for Trust: Delhi HC Rules Trading in Land and Immovable Property Without Fixed Remuneration Does Not Attract Service Tax [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/500x300_2077859-demand-service-tax-scn-cestat-taxscan.webp "Relief for Trust: Delhi HC Rules Trading in Land and Immovable Property Without Fixed Remuneration Does Not Attract Service Tax [Read Order]")
Provisions of moratorium Not applicable to transactions which might be notified by Central Government: NCLT admits Insolvency Application [Read Order]
In a recent case, the National Company Law Tribunal (NCLT) New Delhi Bench has held that provisions of moratorium is not applicable to transactions which might be notified by Central Government...
![Provisions of moratorium Not applicable to transactions which might be notified by Central Government: NCLT admits Insolvency Application [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/500x300_2077891-nclt-admits-insolvency-apllication-nclt-insolvency-apllication-taxscan.webp "Provisions of moratorium Not applicable to transactions which might be notified by Central Government: NCLT admits Insolvency Application [Read Order]")
NCLT directs Liquidation of JM Feed Pvt Ltd on satisfying conditions u/s 33 of IBC, Appoints Liquidator [Read Order]
In a recent ruling, the Chandigarh bench of the National Company Law Tribunal (NCLT) in view of the satisfaction of the conditions provided under section 33 of the Code, the Corporate Debtor, i.e., JM...
![NCLT directs Liquidation of JM Feed Pvt Ltd on satisfying conditions u/s 33 of IBC, Appoints Liquidator [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/500x300_2077878-nclt-liquidation-ibc-appoints-liquidator-taxscan.webp "NCLT directs Liquidation of JM Feed Pvt Ltd on satisfying conditions u/s 33 of IBC, Appoints Liquidator [Read Order]")
