![GST Return Filing u/s 16(5) Timeline Makes S 16(4) Time Bar Lose Significance: Kerala HC Orders Reconsideration of ITC Claim [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/500x300_2112776-gst-return-filing-timeline-time-bar-lose-significance-kerala-hc-orders-reconsideration-itc-claim-taxscan.webp "GST Return Filing u/s 16(5) Timeline Makes S 16(4) Time Bar Lose Significance: Kerala HC Orders Reconsideration of ITC Claim [Read Order]")
GST Return Filing u/s 16(5) Timeline Makes S 16(4) Time Bar Lose Significance: Kerala HC Orders Reconsideration of ITC Claim [Read Order]
The Kerala High Court in a recent case has ruled that the statutory timeline introduced under Section 16(5) of the CentralGoods and Services Tax Act...
![Sale of Trade Mark of Indian Brand ‘Crocin’ to UK Entity Qualifies as Export under CST Act, No Sales Tax Payable: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/250x150_2112753-sale-trade-mark-indian-brand-crocin-uk-qualifies-export-cst-act-sales-tax-payable-bombay-hc-taxscan.webp "Sale of Trade Mark of Indian Brand ‘Crocin’ to UK Entity Qualifies as Export under CST Act, No Sales Tax Payable: Bombay HC [Read Order]")
![PMLA Attachment Lapses after 180 Days, No COVID Relaxation for ED: Bombay HC quashes attachment against Chartered Accountant [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/250x150_2112762-pmla-attachment-bombay-hc-covid-taxscan.jfif "PMLA Attachment Lapses after 180 Days, No COVID Relaxation for ED: Bombay HC quashes attachment against Chartered Accountant [Read Order]")
![18% GST on Carbonated Drinks (Aerated Water) Supplied as Part of Restaurant Service: AAR cites ‘Composite Nature’ [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/250x150_2112755-18-gst-carbonated-drinks-supplied-part-restaurant-service-aar-cites-composite-nature-taxscan.webp "18% GST on Carbonated Drinks (Aerated Water) Supplied as Part of Restaurant Service: AAR cites ‘Composite Nature’ [Read Order]")
Cash Deposit used for Creating FD cannot Be Clubbed to Cross ₹50 Lakh Threshold: Madras HC Quashes Section 148A Action [Read Order]
In a recent decision, the Madras High Court has quashed reassessment proceedings initiated under Section 148A of the Income Tax Act, 1961, holding that cash deposits and fixed deposits created out...
![Cash Deposit used for Creating FD cannot Be Clubbed to Cross ₹50 Lakh Threshold: Madras HC Quashes Section 148A Action [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/500x300_2112744-cash-deposit-creating-fd-clubbed-threshold-madras-hc-section148a-action-taxscan.webp "Cash Deposit used for Creating FD cannot Be Clubbed to Cross ₹50 Lakh Threshold: Madras HC Quashes Section 148A Action [Read Order]")
Loose Papers, WhatsApp Chats Not Enough: ITAT Quashes S. 69A Additions in Balmukund Group Cases [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal (ITAT), has held that additions for alleged unaccounted income cannot be sustained merely on the basis of loose papers, rough cash jottings, or...
![Loose Papers, WhatsApp Chats Not Enough: ITAT Quashes S. 69A Additions in Balmukund Group Cases [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/500x300_2112749-loose-papers-whatsapp-chats-not-enough-itat-taxscan.webp "Loose Papers, WhatsApp Chats Not Enough: ITAT Quashes S. 69A Additions in Balmukund Group Cases [Read Order]")
GST Portal Glitches Blocking TRAN‑1 Filing cannot Defeat Transitional ITC Claim: Delhi HC Orders ₹99 Lakh Credit to be Reflected in ECL [Read Order]
The Delhi High Court held that transitional Central Value Added Tax ( CENVAT ) credit cannot be denied merely because the Goods and Service Tax ( GST ) portal did not permit TRAN‑1 filing by Input...
![GST Portal Glitches Blocking TRAN‑1 Filing cannot Defeat Transitional ITC Claim: Delhi HC Orders ₹99 Lakh Credit to be Reflected in ECL [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/500x300_2112731-delhi-hc-gst-portal-blocking-tran1-filing-ecl-defeat-transitional-itc-claim-taxscan.webp "GST Portal Glitches Blocking TRAN‑1 Filing cannot Defeat Transitional ITC Claim: Delhi HC Orders ₹99 Lakh Credit to be Reflected in ECL [Read Order]")
Small-Scale Exemption Cannot be Denied without Evidence: CESTAT Rules Expert Opinion Inadmissible, Sets Aside Excise Duty Demand [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the department failed to prove that the product manufactured was 'Brass Ingots' rather than 'Brass...
![Small-Scale Exemption Cannot be Denied without Evidence: CESTAT Rules Expert Opinion Inadmissible, Sets Aside Excise Duty Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/500x300_2112734-small-scale-exemption-cannot-denied-without-evidence-cestat-rules-expert-opinion-inadmissible-sets-aside-excise-duty-demand-taxscan-.webp "Small-Scale Exemption Cannot be Denied without Evidence: CESTAT Rules Expert Opinion Inadmissible, Sets Aside Excise Duty Demand [Read Order]")
Income Tax Dept. cannot Deny STCL Set-off against LTCG after accepting Same Claim in Factually-Identical Connected Cases: Bombay HC [Read Judgment]
The Bombay HighCourt has held that the Income Tax Department cannot deny the set-off of short-term capital loss (STCL) against long-term capital gains (LTCG) to an assessee after having accepted the...
![Income Tax Dept. cannot Deny STCL Set-off against LTCG after accepting Same Claim in Factually-Identical Connected Cases: Bombay HC [Read Judgment]](https://images.taxscan.in/h-upload/2025/12/17/500x300_2112727-income-tax-dept-cannot-deny-stcl-set-off-against-ltcg-accepting-same-claim-factually-identical-connected-cases-bombay-hc-taxscan.webp "Income Tax Dept. cannot Deny STCL Set-off against LTCG after accepting Same Claim in Factually-Identical Connected Cases: Bombay HC [Read Judgment]")
Rough Estimates in Private Diaries Not Sufficient to Prove Clandestine Clearance: CESTAT Sets Aside Central Excise Duty Demand and Penalties [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Bench at Kolkata, has set aside a Central Excise Duty demand of over Rs. 19.6 Lakhs, along with all associated penalties. The...
![Rough Estimates in Private Diaries Not Sufficient to Prove Clandestine Clearance: CESTAT Sets Aside Central Excise Duty Demand and Penalties [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/500x300_2111936-cestat-kolkata-rough-estimates-private-diaries-not-sufficient-clandestine-clearance-central-excise-duty-demand-penalties-taxscan.webp "Rough Estimates in Private Diaries Not Sufficient to Prove Clandestine Clearance: CESTAT Sets Aside Central Excise Duty Demand and Penalties [Read Order]")