![Chilly Seeds for Sowing Classified Under CTH 1209, Not CTH 0904: CESTAT Rules Chemical-Treated Seeds Not Classifiable as Spices [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/2118250-chilly-seeds-sowing-classified-under-cth-1209-cth-0904-cestat-rules-chemical-treated-seeds-not-classifiable-as-spices-taxscan.webp "Chilly Seeds for Sowing Classified Under CTH 1209, Not CTH 0904: CESTAT Rules Chemical-Treated Seeds Not Classifiable as Spices [Read Order]")
Chilly Seeds for Sowing Classified Under CTH 1209, Not CTH 0904: CESTAT Rules Chemical-Treated Seeds Not Classifiable as Spices [Read Order]
The Principal Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) at New Delhi, held that chilly seeds imported solely for sowing...
![GST Officer Rejected Jindal Steel’s Rectification Plea on GST Shortfall between GSTR-3B & E-Way Bill Arbitrarily: Orissa HC Directs Proper Hearing [Read Order]](https://images.taxscan.in/h-upload/2026/01/12/2118476-gst-officer-rejected-jindal-steels-rectification-plea-on-gst-shortfall-between-gstr-3b-e-way-bill-arbitrarily-orissa-hc-directs-proper-hearing-taxscan.webp "GST Officer Rejected Jindal Steel’s Rectification Plea on GST Shortfall between GSTR-3B & E-Way Bill Arbitrarily: Orissa HC Directs Proper Hearing [Read Order]")
![ITR not filed with Audit Report Timely due to delay in Auditor Appointment: Orissa HC allows Belated Filing with Report [Read Order]](https://images.taxscan.in/h-upload/2026/01/12/2118489-whatsapp-image-2026-01-12-at-60659-pm.webp "ITR not filed with Audit Report Timely due to delay in Auditor Appointment: Orissa HC allows Belated Filing with Report [Read Order]")
![CLB Has No Authority to Extend Limitation u/s 58(3) of Companies Act: Supreme Court [Read Order]](https://images.taxscan.in/h-upload/2026/01/12/2118472-supreme-court-clb-authority-supreme-court-ruling-company-law-board-supreme-court-on-companies-act-limitation-limitation-act-and-clb-jurisdiction-taxscan.webp "CLB Has No Authority to Extend Limitation u/s 58(3) of Companies Act: Supreme Court [Read Order]")
Limitation Act Applies to "Courts" and not to Quasi-Judicial Bodies, Unless Expressly Empowered: Supreme Court [Read Order]
The SupremeCourt has ruled that limiation act only applies to “courts” and not to quasi-judicial bodies unless they are expressly empowered in that regard. The issue arose from a long-pending...
![Limitation Act Applies to Courts and not to Quasi-Judicial Bodies, Unless Expressly Empowered: Supreme Court [Read Order]](https://images.taxscan.in/h-upload/2026/01/12/2118451-limitation-act-supreme-court-ruling-taxscan.webp "Limitation Act Applies to Courts and not to Quasi-Judicial Bodies, Unless Expressly Empowered: Supreme Court [Read Order]")
Retrospective Application of S.433 of Companies Act Rejected: SC Holds CLB Cannot Borrow NCLT’s Powers [Read Order]
The SupremeCourt has rejected the retrospective application of section 433 of the Companies Act and held that the Company Law Board (CLB) cannot borrow such powers from the National Company Law...
![Retrospective Application of S.433 of Companies Act Rejected: SC Holds CLB Cannot Borrow NCLT’s Powers [Read Order]](https://images.taxscan.in/h-upload/2026/01/12/2118468-retrospective-application-s433-comapnies-act-rejected-sc-clb-cannot-borrow-nclt-powers-taxscan.webp "Retrospective Application of S.433 of Companies Act Rejected: SC Holds CLB Cannot Borrow NCLT’s Powers [Read Order]")
How Auditors must Communicate with Audit Committee/TCWG: NFRA Issues Circular, Complete Details Inside [Read Order]
The National Financial Reporting Authority ( NFRA ) has issued a detailed circular focusing the communication of auditors with the Those Charged with Governance (TCWG) including Audit Committees. ...
![How Auditors must Communicate with Audit Committee/TCWG: NFRA Issues Circular, Complete Details Inside [Read Order]](https://images.taxscan.in/h-upload/2026/01/12/2118433-nfra-a1.webp "How Auditors must Communicate with Audit Committee/TCWG: NFRA Issues Circular, Complete Details Inside [Read Order]")
GST ITC Reversal on Limitation Unsustainable After Retrospective Insertion of S.16(5) of CGST Act: Madras HC Rules in Favour of Jewellery [Read Order]
The Madras High Court has ruled that Goods and Services Tax (GST) Input Tax Credit (ITC) reversal on the ground of limitation is not sustainable after the retrospective application of the inserted...
![GST ITC Reversal on Limitation Unsustainable After Retrospective Insertion of S.16(5) of CGST Act: Madras HC Rules in Favour of Jewellery [Read Order]](https://images.taxscan.in/h-upload/2026/01/12/2118446-favour-of-jewellery-madras-high-court-taxscan.jfif "GST ITC Reversal on Limitation Unsustainable After Retrospective Insertion of S.16(5) of CGST Act: Madras HC Rules in Favour of Jewellery [Read Order]")
ITAT Grants Relief on Unexplained Income in ₹94-Lakh Property Sale Despite Invalid Income Tax Return [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) has held that the assessing officer cannot ignore the examination of source of funds merely because of the error in income tax return ( ITR ) due to...
![ITAT Grants Relief on Unexplained Income in ₹94-Lakh Property Sale Despite Invalid Income Tax Return [Read Order]](https://images.taxscan.in/h-upload/2026/01/12/2118429-itat-grants-relief-unexplained-income-property-sale-despite-invalid-income-tax-return-taxscan.webp "ITAT Grants Relief on Unexplained Income in ₹94-Lakh Property Sale Despite Invalid Income Tax Return [Read Order]")
Upcoming Marriage in Family: Delhi HC allows 6.862 kg Seized Gold Jewellery release after Family agrees to Deposit ₹2.5 Cr Advance Tax [Read Order]
In a recent ruling, the Delhi High Court allowed the release of about 6.862 kg of seized gold jewellery and bullion along with cash and foreign currency of around Rs. 40 lakh, after members of a...
![Upcoming Marriage in Family: Delhi HC allows 6.862 kg Seized Gold Jewellery release after Family agrees to Deposit ₹2.5 Cr Advance Tax [Read Order]](https://images.taxscan.in/h-upload/2026/01/12/2118438-seized-gold-jewellery-released-taxscan.webp "Upcoming Marriage in Family: Delhi HC allows 6.862 kg Seized Gold Jewellery release after Family agrees to Deposit ₹2.5 Cr Advance Tax [Read Order]")