![CBIC Circular on Refunding Unutilised GST ITC u/r 89(5) Not Prospective: Supreme Court Dismisses Revenue SLP with ₹10K Costs [Read Judgement]](https://images.taxscan.in/h-upload/2025/09/02/500x300_2083510-cbic-gst-itc-supreme-court-slp-taxscan.webp "CBIC Circular on Refunding Unutilised GST ITC u/r 89(5) Not Prospective: Supreme Court Dismisses Revenue SLP with ₹10K Costs [Read Judgement]")
CBIC Circular on Refunding Unutilised GST ITC u/r 89(5) Not Prospective: Supreme Court Dismisses Revenue SLP with ₹10K Costs [Read Judgement]
The Supreme Court of India recently dismissed a Special Leave Petition (SLP) filed by the Union of India in a dispute over the refund of unutilised...
![Revenue Contests Adani Power’s Refund Claim Over Service Tax on Ocean Freight: Supreme Court lists Matter this Date [Read Judgement]](https://images.taxscan.in/h-upload/2025/09/02/250x150_2083509-adani-powers-adani-powers-refund-claim-service-tax-taxscan.webp "Revenue Contests Adani Power’s Refund Claim Over Service Tax on Ocean Freight: Supreme Court lists Matter this Date [Read Judgement]")
![Independent Services Cannot Be Clubbed as Ancillary to Composite Supply for Service Tax: Supreme Court dismisses Revenues Appeal [Read Judgement]](https://images.taxscan.in/h-upload/2025/09/02/250x150_2083493-service-tax-notice-pay-recovery-notice-recovery-cestat-demand-cbic-cbic-circular-gst-taxscan-1.webp "Independent Services Cannot Be Clubbed as Ancillary to Composite Supply for Service Tax: Supreme Court dismisses Revenues Appeal [Read Judgement]")
![Supreme Court to Decide if Chartered Flights are Passenger Transport or Aircraft Hire, Impacting GST ITC [Read Order]](https://images.taxscan.in/h-upload/2025/08/30/250x150_2082259-supreme-court-gst-case-chartered-flights-gst.webp "Supreme Court to Decide if Chartered Flights are Passenger Transport or Aircraft Hire, Impacting GST ITC [Read Order]")
Supreme Court upholds Setting Aside Service Tax Demands on Mining Operations and Site Formation Services unsustainable [Read Order]
The Supreme Court has confirmed the decision of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) setting aside service tax demands raised on mining operations and site formation...
![Supreme Court upholds Setting Aside Service Tax Demands on Mining Operations and Site Formation Services unsustainable [Read Order]](https://images.taxscan.in/h-upload/2025/08/28/500x300_2081668-supreme-court-upholds-setting-aside-service-tax-demands-mining-operations-taxscan.webp "Supreme Court upholds Setting Aside Service Tax Demands on Mining Operations and Site Formation Services unsustainable [Read Order]")
Supreme Court Upholds Fees Collected by Electricity Regulators Are Not Liable to GST, Dismissing DGGI’s Challenge [Read Order]
The Supreme Court of India upheld the Delhi High Court’s ruling that fees collected by electricity regulators are not liable to Goods and Services Tax (GST). The Central Electricity Regulatory...
![Supreme Court Upholds Fees Collected by Electricity Regulators Are Not Liable to GST, Dismissing DGGI’s Challenge [Read Order]](https://images.taxscan.in/h-upload/2025/08/28/500x300_2081650-supreme-court-electricity-regulators-gst-dggis-challenge-dismissing-dggis-challenge-taxscan.webp "Supreme Court Upholds Fees Collected by Electricity Regulators Are Not Liable to GST, Dismissing DGGI’s Challenge [Read Order]")
Inadvertent Mistake in Shipping Bills cannot Deny MEIS Claim: Supreme Court says High Court fails to Address Statutory Entitlement [Read Order]
The Supreme Court has ruled that an inadvertent mistake in shipping bills cannot deprive a genuine exporter of benefits under the Merchandise Exports from India Scheme (MEIS). The court directed...
![Inadvertent Mistake in Shipping Bills cannot Deny MEIS Claim: Supreme Court says High Court fails to Address Statutory Entitlement [Read Order]](https://images.taxscan.in/h-upload/2025/08/28/500x300_2081637-shipping-bills-meis-claim-supreme-court-statutory-entitlement-taxscan.webp "Inadvertent Mistake in Shipping Bills cannot Deny MEIS Claim: Supreme Court says High Court fails to Address Statutory Entitlement [Read Order]")
Justices Alok Aradhe and Vipul Pancholi Elevated to Supreme Court Amid Justice Nagarathna’s Objections on Seniority
The Central Government has notified the elevation of Bombay High Court Chief Justice Alok Aradhe and Patna High Court Chief Justice Vipul Manubhai Pancholi as judges of the Supreme Court. The...
Excess Stock calls for Proceedings u/s 73/74 of GST Act: Allahabad HC quashes Order u/s 130 [Read Order]
The Allahabad High Court has held that discovery of excess stock during a survey does not justify action under Section 130 of the GST Act. Instead, the proper course of law requires proceedings...
![Excess Stock calls for Proceedings u/s 73/74 of GST Act: Allahabad HC quashes Order u/s 130 [Read Order]](https://images.taxscan.in/h-upload/2025/08/26/500x300_2080781-allahabad-high-court-gst-act-excess-stock-calls-taxscan.webp "Excess Stock calls for Proceedings u/s 73/74 of GST Act: Allahabad HC quashes Order u/s 130 [Read Order]")
Can Cloud Records Qualify as Books of Account under Income Tax Act 2025 if Loose Papers Did under ITA, 1961?
Traditionally, “books of account” meant ledgers, journals, and formal accounting records. Yet Indian tax law has never confined itself to such a narrow definition. For decades, tax authorities and ...
