Sandhra Suresh
![GST SCN Properly Uploaded, No Reply Filed: Delhi HC Declines Interference in Fraudulent ITC Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/500x300_2111021-gst-scn-properly-uploaded-delhi-hc-declines-interference-fraudulent-itc-case-taxscan.webp "GST SCN Properly Uploaded, No Reply Filed: Delhi HC Declines Interference in Fraudulent ITC Case [Read Order]")
GST SCN Properly Uploaded, No Reply Filed: Delhi HC Declines Interference in Fraudulent ITC Case [Read Order]
The Delhi High Court has declined to entertain a writ petition filed by the petitioner challenging a Goods and Services Tax (GST) demand order, ...
![“GST Registration Not Substitute for Licensing under Brick Kiln Act”: J&K HC Upholds Seizure Orders on Brick Dealers [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/250x150_2110608-gst-registration-substitute-licensing-brick-kiln-act-orders-brick-dealers-taxscan.webp "“GST Registration Not Substitute for Licensing under Brick Kiln Act”: J&K HC Upholds Seizure Orders on Brick Dealers [Read Order]")
![J&K HC Holds Licensing Mandate u/r 3 of Brick Kiln (Regulation) Rules, 2017, Not in Violation of Article 19(1)(g) [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/250x150_2110591-jk-hc-holds-licensing-brick-kiln-rules-taxscan.webp "J&K HC Holds Licensing Mandate u/r 3 of Brick Kiln (Regulation) Rules, 2017, Not in Violation of Article 19(1)(g) [Read Order]")
![Respondents’ Admission of Demand Notice in SC Pleadings Overrides Technical Objections: NCLAT Sets Aside Rejection of SBI’s Application u/s 95 [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/250x150_2110604-respondents-admission-demand-notice-sc-pleadings-technical-objections-nclat-rejection-sbi-taxscan.webp "Respondents’ Admission of Demand Notice in SC Pleadings Overrides Technical Objections: NCLAT Sets Aside Rejection of SBI’s Application u/s 95 [Read Order]")
Old v/s New Limitation: ITAT Quashes AY 2013‑14 Reopening as Old Regime Bars Reassessment Despite New 10‑Year Rule u/s 149 [Read Order]
In a recent ruling, the Income Tax Appellate Tribunal ( ITAT ), Chennai, has struck down reassessment proceedings against the respondent for Assessment Year (AY) 2013‑14, holding that the notice...
![Old v/s New Limitation: ITAT Quashes AY 2013‑14 Reopening as Old Regime Bars Reassessment Despite New 10‑Year Rule u/s 149 [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/500x300_2110910-itat-chennai-reassessment-old-vs-new-limitation-reopening-old-regime-bars-taxscan.webp "Old v/s New Limitation: ITAT Quashes AY 2013‑14 Reopening as Old Regime Bars Reassessment Despite New 10‑Year Rule u/s 149 [Read Order]")
Balance Sheet Acknowledgement Binds Guarantor u/s 128 Contract Act: NCLAT Sets Aside NCLT’s Limitation Bar in SBI's Section 95 Petition [Read Order]
The National Company Law Appellate Tribunal (NCLAT) Principal Bench, New Delhi, has allowed the section 95 petition filed by the State Bank of India (SBI) against the respondent, ruling that the...
![Balance Sheet Acknowledgement Binds Guarantor u/s 128 Contract Act: NCLAT Sets Aside NCLT’s Limitation Bar in SBIs Section 95 Petition [Read Order]](https://images.taxscan.in/h-upload/2025/11/29/500x300_2108719-nclat-taxscan.jfif "Balance Sheet Acknowledgement Binds Guarantor u/s 128 Contract Act: NCLAT Sets Aside NCLT’s Limitation Bar in SBIs Section 95 Petition [Read Order]")
Advance Payment for Scrap Sale Qualifies as Operational Debt u/s 5(21): NCLAT Upholds CIRP Admission [Read Order]
The National Company Law Appellate Tribunal (NCLAT), Principal Bench, New Delhi, has upheld the admission of a Section 9 petition against the respondent holding that the advance payment for scrap...
![Advance Payment for Scrap Sale Qualifies as Operational Debt u/s 5(21): NCLAT Upholds CIRP Admission [Read Order]](https://images.taxscan.in/h-upload/2025/11/29/500x300_2108735-operational-debt-taxscan.jfif "Advance Payment for Scrap Sale Qualifies as Operational Debt u/s 5(21): NCLAT Upholds CIRP Admission [Read Order]")
Forgery Allegations on Subsequent Guarantees Cannot Discharge an Earlier Continuing Guarantee: NCLAT Upholds SBI’s Section 95 Petition [Read Order]
The National Company Law Appellate Tribunal ( NCLAT ), Principal Bench, New Delhi, has upheld the initiation of insolvency resolution proceedings against a personal guarantor under Section 95 of...
![Forgery Allegations on Subsequent Guarantees Cannot Discharge an Earlier Continuing Guarantee: NCLAT Upholds SBI’s Section 95 Petition [Read Order]](https://images.taxscan.in/h-upload/2025/11/29/500x300_2108733-forgery-allegations-subsequent-discharge-guarantee-nclat-upholds-sbi-taxscan.webp "Forgery Allegations on Subsequent Guarantees Cannot Discharge an Earlier Continuing Guarantee: NCLAT Upholds SBI’s Section 95 Petition [Read Order]")
Scrap Sales & Incidental Receipts Linked to Eligible Undertaking Qualify for S.10A Deduction: Madras HC Rules in Favour of Cognizant [Read Order]
The Madras High Court in a recent case, has ruled that miscellaneous income, including scrap sales and interest on loans given to employees linked to eligible undertakings, qualifies for deduction...
![Scrap Sales & Incidental Receipts Linked to Eligible Undertaking Qualify for S.10A Deduction: Madras HC Rules in Favour of Cognizant [Read Order]](https://images.taxscan.in/h-upload/2025/12/03/500x300_2109830-madras-hc-rules-cognizan-taxscan.webp "Scrap Sales & Incidental Receipts Linked to Eligible Undertaking Qualify for S.10A Deduction: Madras HC Rules in Favour of Cognizant [Read Order]")
![ICAI Releases Handbook on GST Annual Return (Form GSTR‑9), December 2025 Edition [Download Technical Guide]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110519-icai-gst-annual-return-taxscan.webp "ICAI Releases Handbook on GST Annual Return (Form GSTR‑9), December 2025 Edition [Download Technical Guide]")
ICAI Issues Technical Guide on GST Reconciliation Statement (Form GSTR‑9C), December 2025 Edition [Download Technical Guide]
The Institute of Chartered Accountants of India (ICAI), through its GST & Indirect Taxes Committee, has released the revised December 2025 edition of its Technical Guide on Annual ...
![ICAI Issues Technical Guide on GST Reconciliation Statement (Form GSTR‑9C), December 2025 Edition [Download Technical Guide]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110511-icai-gst-reconciliation-statement-gstr9c-taxscan.webp "ICAI Issues Technical Guide on GST Reconciliation Statement (Form GSTR‑9C), December 2025 Edition [Download Technical Guide]")