![Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part XI]](https://images.taxscan.in/h-upload/2025/07/19/500x300_2065500-half-yearly-tax-digest-2025-supreme-court-and-high-court-cases-part-xi.webp "Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part XI]")
Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part XI]
This Half Yearly Digest analytically summarises all the Supreme Court and High Court Tax Decisions in the First Half of 2025, as reported at...
![Delhi HC Sets Aside Notice u/s 149(1)(a) of Income Tax Act Issued Beyond Period of Limitation [Read Order]](https://images.taxscan.in/h-upload/2025/07/19/250x150_2065434-delhi-high-court-income-tax-income-tax-act-section-148-of-notice-taxscan.webp "Delhi HC Sets Aside Notice u/s 149(1)(a) of Income Tax Act Issued Beyond Period of Limitation [Read Order]")
![Tax Assistant Promotion: Delhi HC Upholds CAT Order Quashing Lists Based on Skill Test Date [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/250x150_2065221-tax-assistant-promotion-delhi-hc-delhi-hc-upholds-cat-order-cat-order-quashing-lists-taxscan.webp "Tax Assistant Promotion: Delhi HC Upholds CAT Order Quashing Lists Based on Skill Test Date [Read Order]")
![Income Tax Reassessment Initiated During Pending Assessment Proceedings: Delhi HC Sets Aside Order for Lack of Jurisdiction [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/250x150_2065213-assessment-proceedings-income-tax-reassessment-taxscan.webp "Income Tax Reassessment Initiated During Pending Assessment Proceedings: Delhi HC Sets Aside Order for Lack of Jurisdiction [Read Order]")
![Onerous Conditions Imposed for Release of Imported Areca Nuts: Delhi HC Reduces Security to ₹4.10 Crore Bond and ₹50 Lakh Bank Guarantee [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/250x150_2065206-onerous-conditions-imposed-for-release-release-of-imported-areca-nuts-areca-nuts-taxscan.webp "Onerous Conditions Imposed for Release of Imported Areca Nuts: Delhi HC Reduces Security to ₹4.10 Crore Bond and ₹50 Lakh Bank Guarantee [Read Order]")
Appeal Related to Service Taxability Must be Filed Before the Supreme Court u/s 35 of CEA: Delhi HC [Read Order]
The Delhi High Court, ruled that the appeal on service taxability must be filed before the Supreme Court under Section 35L of the Central Excise Act,1944. The Revenue-appellant had appealed...
![Appeal Related to Service Taxability Must be Filed Before the Supreme Court u/s 35 of CEA: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/500x300_2065157-appeal-related-to-service-taxability-service-taxability-service-tax-taxscan.webp "Appeal Related to Service Taxability Must be Filed Before the Supreme Court u/s 35 of CEA: Delhi HC [Read Order]")
Fraudulent ITC Claims Severely Harm GST System, Writ Jurisdiction to Be Used Sparingly: Delhi HC [Read Order]
In a recent ruling, the Delhi High Court held that fraudulent Input Tax Credit (ITC) claims can seriously harm the GST system and that writ jurisdiction should be used sparingly in such cases. ...
![Fraudulent ITC Claims Severely Harm GST System, Writ Jurisdiction to Be Used Sparingly: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/500x300_2065129-fraudulent-itc-claims-itc-claims-itc-itc-claims-severely-harm-gst-system-gst-system-taxscan.webp "Fraudulent ITC Claims Severely Harm GST System, Writ Jurisdiction to Be Used Sparingly: Delhi HC [Read Order]")
![Delhi HC: No Income Tax Applicable Without Actual Transfer, Even for Property Worth ₹150 Cr [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/500x300_2065072-delhi-hc-no-income-tax-applicable-income-tax-applicable-income-tax-taxscan.webp "Delhi HC: No Income Tax Applicable Without Actual Transfer, Even for Property Worth ₹150 Cr [Read Order]")
No Income Tax Assessment Order Passed After ITAT’s Remand: Delhi HC Directs Acceptance of Return and Refund [Read Order]
In a recent ruling, the Delhi High Court held that when no assessment order is passed after a remand by the Income Tax Appellate Tribunal (ITAT), the proceedings become time-barred, and the return...
![No Income Tax Assessment Order Passed After ITAT’s Remand: Delhi HC Directs Acceptance of Return and Refund [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/500x300_2065074-delhi-hc-incometax-assessment-itat-taxscan.webp "No Income Tax Assessment Order Passed After ITAT’s Remand: Delhi HC Directs Acceptance of Return and Refund [Read Order]")
AO Refuses Nil Withholding Tax Certificate Due to Valuation Ambiguity: Delhi HC Directs Fresh Valuation in Share Transfer Case [Read Order]
In a recent ruling, the Delhi High Court set aside an income tax order refusing a Nil withholding tax certificate due to valuation ambiguity in a proposed share transfer between related foreign...
![AO Refuses Nil Withholding Tax Certificate Due to Valuation Ambiguity: Delhi HC Directs Fresh Valuation in Share Transfer Case [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/500x300_2065052-ao-refuses-nil-withholding-tax-certificate-nil-withholding-tax-certificate-tax-certificate-taxscan.webp "AO Refuses Nil Withholding Tax Certificate Due to Valuation Ambiguity: Delhi HC Directs Fresh Valuation in Share Transfer Case [Read Order]")
![Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part VII]](https://images.taxscan.in/h-upload/2025/07/16/500x300_2064370-sc-5-1.webp "Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part VII]")
Validity of GST Notification on Time Extension u/s 73 Now Before Supreme Court: Delhi HC Denies to Address [Read Order]
In a recent decision, the Delhi High Court declined to examine the validity of GST Notification No. 9/2023, which extends the time limit for adjudication under Section 73 of the CGST Act, stating...
![Validity of GST Notification on Time Extension u/s 73 Now Before Supreme Court: Delhi HC Denies to Address [Read Order]](https://images.taxscan.in/h-upload/2025/07/17/500x300_2064613-validity-gst-notification-delhi-hc-taxscan.webp "Validity of GST Notification on Time Extension u/s 73 Now Before Supreme Court: Delhi HC Denies to Address [Read Order]")