Sandhra Suresh
ADD Levy Determined on Ex‑Bond Date, Not Import Date: CAAR Rules Aluminium Frames Imported Pre-Notification Still Attract Duty on Clearance
The Customs Authority for Advance Rulings (CAAR), Mumbai, has held that anti‑dumping duty (ADD) liability on warehoused goods crystallises at the ...
![Manipur GST Amendment Bill: Track‑and‑Trace Mandated for Certain Goods, Penalty Fixed at ₹1 Lakh or 10% Tax for Non-Compliance [Read Bill]](https://images.taxscan.in/h-upload/2025/12/03/250x150_2109796-manipur-gst-bill-track-andtrace-goods-penalty-tax-non-compliances-taxscan.webp "Manipur GST Amendment Bill: Track‑and‑Trace Mandated for Certain Goods, Penalty Fixed at ₹1 Lakh or 10% Tax for Non-Compliance [Read Bill]")
![Delhi HC Holds Challenge to GST SCN Citing AI‑Generated Judgments Premature, Directs Petitioner to Reply [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/250x150_2109574-810bc4ff-0ba2-4540-9b07-9f9378b8b00e.webp "Delhi HC Holds Challenge to GST SCN Citing AI‑Generated Judgments Premature, Directs Petitioner to Reply [Read Order]")
![Writ Jurisdiction Not Substitute for Functional GSTAT: Orissa HC Directs Petitioner to Comply with S.112(8) Pre‑Deposit [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/250x150_2109577-writ-jurisdiction-substitute-functional-gstat-orissa-hc-petitioner-comply-taxscan.webp "Writ Jurisdiction Not Substitute for Functional GSTAT: Orissa HC Directs Petitioner to Comply with S.112(8) Pre‑Deposit [Read Order]")
![SC Disposes Appeals after Department Issues C‑Form for Genuine Inter‑State Purchases Omitted from Revised Returns [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/250x150_2109584-c-form-cform-for-genuine-interstate-purchases-taxscan.webp "SC Disposes Appeals after Department Issues C‑Form for Genuine Inter‑State Purchases Omitted from Revised Returns [Read Order]")
Failure to Consider ITC Claimed in GSTR‑9 and Written Representation: Calcutta HC Sets Aside Order and Remands [Read Order]
The Calcutta High Court, in a recent case, has set aside an appellate order under Section 107 of the CentralGoods and Services Tax (WBGST/CGST) Act, 2017, finding that the Appellate Authority...
![Failure to Consider ITC Claimed in GSTR‑9 and Written Representation: Calcutta HC Sets Aside Order and Remands [Read Order]](https://images.taxscan.in/h-upload/2025/12/01/500x300_2109333-calcutta-hc-itc-claim-taxscan.webp "Failure to Consider ITC Claimed in GSTR‑9 and Written Representation: Calcutta HC Sets Aside Order and Remands [Read Order]")
![GST Cannot be Levied on Work Contracts Already Taxed Under VAT: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/01/500x300_2109292-gst-levied-work-contracts-taxed-vat-allahabad-hc-taxscan.webp "GST Cannot be Levied on Work Contracts Already Taxed Under VAT: Allahabad HC [Read Order]")
Omission of Rule 96(10) CGST Applies to All Pending Orders and Appeals: Delhi HC Quashes Exporters’ IGST Refund Restrictions [Read Order]
The Delhi High Court in a recent case has held that the omission of Rule 96(10) of the Central Goods and Services Tax (CGST) Rules, 2017 applies to all pending proceedings, including show cause...
![Omission of Rule 96(10) CGST Applies to All Pending Orders and Appeals: Delhi HC Quashes Exporters’ IGST Refund Restrictions [Read Order]](https://images.taxscan.in/h-upload/2025/12/01/500x300_2109279-delhi-hc-refund-restrictions-taxscan.webp "Omission of Rule 96(10) CGST Applies to All Pending Orders and Appeals: Delhi HC Quashes Exporters’ IGST Refund Restrictions [Read Order]")
Relief Denied in ₹100 Cr GST Fake ITC Case: Rajasthan HC Says ‘He Who Comes Into Equity Must Come With Clean Hands' [Read Order]
The Rajasthan High Court has dismissed a writ petition filed by the petitioner in connection with an alleged ₹100 crore fake input tax credit (ITC) chain under the Goods and Services Tax regime. ...
![Relief Denied in ₹100 Cr GST Fake ITC Case: Rajasthan HC Says ‘He Who Comes Into Equity Must Come With Clean Hands [Read Order]](https://images.taxscan.in/h-upload/2025/12/01/500x300_2109271-gst-itc-case-hc-taxscan.webp "Relief Denied in ₹100 Cr GST Fake ITC Case: Rajasthan HC Says ‘He Who Comes Into Equity Must Come With Clean Hands [Read Order]")
Corporate Guarantee Constitutes Financial Debt u/s 5(8)(i): NCLAT Upholds NCLT’s Admission of S.7 Petition [Read Order]
In a recent case, the principal bench of the National Company Law Appellate Tribunal (NCLAT), New Delhi, upheld the order of the National Company Law Tribunal (NCLT), which had admitted a Section 7...
![Corporate Guarantee Constitutes Financial Debt u/s 5(8)(i): NCLAT Upholds NCLT’s Admission of S.7 Petition [Read Order]](https://images.taxscan.in/h-upload/2025/11/27/500x300_2108364-nclat-new-dehi-nclt-corporate-guarantee-taxscan.webp "Corporate Guarantee Constitutes Financial Debt u/s 5(8)(i): NCLAT Upholds NCLT’s Admission of S.7 Petition [Read Order]")
NCLAT Invokes S. 231 to Oversee Corporate Debtor Revival, Grants Final 60‑Day Extension for Arrangement Scheme Implementation [Read Order]
In a significant ruling, the National Company Law Appellate Tribunal (NCLAT), Chennai, has invoked its supervisory power of Tribunal under section 231 and granted a final 60-day extension to...
![NCLAT Invokes S. 231 to Oversee Corporate Debtor Revival, Grants Final 60‑Day Extension for Arrangement Scheme Implementation [Read Order]](https://images.taxscan.in/h-upload/2025/11/27/500x300_2108360-nclat-invokes-oversee-corporate-debtor-revival-grants-final-extension-arrangement-scheme-implementation-taxscan.webp "NCLAT Invokes S. 231 to Oversee Corporate Debtor Revival, Grants Final 60‑Day Extension for Arrangement Scheme Implementation [Read Order]")
