![State Cannot ‘Carve Out Its Own Limitation Period’: Supreme Court Dismisses Income Tax Dept’s Time-Barred SLP against Shriram Finance [Read Judgement]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112651-state-carve-out-limitation-period-supreme-court-dismisses-income-tax-depts-slp-shriram-finance-taxscan.webp "State Cannot ‘Carve Out Its Own Limitation Period’: Supreme Court Dismisses Income Tax Dept’s Time-Barred SLP against Shriram Finance [Read Judgement]")
State Cannot ‘Carve Out Its Own Limitation Period’: Supreme Court Dismisses Income Tax Dept’s Time-Barred SLP against Shriram Finance [Read Judgement]
The Supreme Court has dismissed time-barred Special Leave Petitions (SLPs) filed by the Income Tax Department against a famous finance company, ...
![SVLDRS Relief Cannot Be Treated as ‘Arrears’ When Central Excise Duty Not Finalised: Bombay HC Quashes ₹12.93 Lakh Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/250x150_2112642-svldrs-relief-cannot-be-treated-arrears-when-central-excise-duty-not-finalised-bombay-hc-quashes-1293-lakh-demand-taxscan.webp "SVLDRS Relief Cannot Be Treated as ‘Arrears’ When Central Excise Duty Not Finalised: Bombay HC Quashes ₹12.93 Lakh Demand [Read Order]")
![Third-Party Invoicing Not Permitted Under APTA: CAAR Denies Preferential Duty Benefit to Jparks India on China Imports [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/250x150_2112633-third-party-invoicing-not-permitted-under-apta-caar-denies-preferential-duty-benefit-jparks-india-china-imports-taxscan.webp "Third-Party Invoicing Not Permitted Under APTA: CAAR Denies Preferential Duty Benefit to Jparks India on China Imports [Read Order]")
![Statements of Absent Witnesses Cannot Override Cross‑Examined Testimony u/s 138‑B of Customs Act: Gujarat HC Quashes Penalty Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/250x150_2112640-statements-absent-witnesses-testimony-customs-act-gujarat-hc-quashes-penalty-order-taxscan.webp "Statements of Absent Witnesses Cannot Override Cross‑Examined Testimony u/s 138‑B of Customs Act: Gujarat HC Quashes Penalty Order [Read Order]")
![No Silent Auditor Changes: ICAI Releases UDIN Portal Manual with Mandates [Get Full Manual Here]](https://images.taxscan.in/h-upload/2025/12/16/250x150_2112620-icai-releases-udin-portal-manual-mandates-taxscan.webp "No Silent Auditor Changes: ICAI Releases UDIN Portal Manual with Mandates [Get Full Manual Here]")
Writ Jurisdiction Cannot be Invoked to Bypass Pre-Deposit for Customs Appeal: Bombay HC Imposes ₹50K Costs [Read Order]
The Bombay High Court recently ruled that writ jurisdiction cannot be used to bypass the mandatory pre-deposit requirement prescribed for filing a statutory appeal under the Customs Act, 1962, and...
![Writ Jurisdiction Cannot be Invoked to Bypass Pre-Deposit for Customs Appeal: Bombay HC Imposes ₹50K Costs [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112639-writ-jurisdiction-pre-deposit-customs-appeal-bombay-hc-taxscan.webp "Writ Jurisdiction Cannot be Invoked to Bypass Pre-Deposit for Customs Appeal: Bombay HC Imposes ₹50K Costs [Read Order]")
AO’s Knowledge of ITAT Order Triggers Limitation u/s 153(2A): Supreme Court Declines to Interfere With Delhi HC Ruling Against Revenue [Read Judgement]
In a recent case, the Supreme Court declined to interfere and dismissed the Revenue’s SLP and upheld the ruling of the Delhi High Court that “knowledge” of an appellate order triggers statutory...
![AO’s Knowledge of ITAT Order Triggers Limitation u/s 153(2A): Supreme Court Declines to Interfere With Delhi HC Ruling Against Revenue [Read Judgement]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112629-itat-supreme-court-delhi-hc-taxscan.webp "AO’s Knowledge of ITAT Order Triggers Limitation u/s 153(2A): Supreme Court Declines to Interfere With Delhi HC Ruling Against Revenue [Read Judgement]")
‘Nescafé Premix’ is Instant Coffee, Not Beverage Powder: Bombay HC upholds Lower Sales Tax Rate [Read Order]
In a recent ruling, the Bombay High Court held that “Nescafé Premix” sold by Nestle India Ltd is classifiable as instant coffee and not as a general beverage powder, and that it is liable to sales...
![‘Nescafé Premix’ is Instant Coffee, Not Beverage Powder: Bombay HC upholds Lower Sales Tax Rate [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112575-bombay-hc-nescafe-premix-instant-coffee-beverage-powder-lower-sales-tax-rate-taxscan.webp "‘Nescafé Premix’ is Instant Coffee, Not Beverage Powder: Bombay HC upholds Lower Sales Tax Rate [Read Order]")
Delhi HC Declines to Entertain Writ in alleged Fake GST ITC Case Involving 18 Firms, Directs to avail Statutory Appeal [Read Order]
In a recent ruling, the Delhi High Courtdeclined to entertain a writ petition in an alleged fake Input Tax Credit case involving the creation of 18 firms, and directed the petitioner to avail the ...
![Delhi HC Declines to Entertain Writ in alleged Fake GST ITC Case Involving 18 Firms, Directs to avail Statutory Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112571-delhi-hc-declines-entertain-writ-alleged-fake-gst-itc-case-involving-18-firms-directs-avail-statutory-appeal-taxscan.webp "Delhi HC Declines to Entertain Writ in alleged Fake GST ITC Case Involving 18 Firms, Directs to avail Statutory Appeal [Read Order]")
Pre-IBC GST Dues Stand Extinguished After Final NCLT Approval of Resolution Plan: Delhi HC in Patanjali Foods Case [Read Order]
In a recent ruling, the Delhi High Court held that GST dues relating to the period before the approval of an insolvency resolution plan stand extinguished once the plan is finally approved by the ...
![Pre-IBC GST Dues Stand Extinguished After Final NCLT Approval of Resolution Plan: Delhi HC in Patanjali Foods Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112589-patanjali-site-image.webp "Pre-IBC GST Dues Stand Extinguished After Final NCLT Approval of Resolution Plan: Delhi HC in Patanjali Foods Case [Read Order]")