![Municipal Body cannot Levy Advertisement Tax post-GST: Allahabad HC Quashes ₹2 Cr Recovery Certificate & Directs Deposit Refund [Read Order]](https://images.taxscan.in/h-upload/2025/11/26/500x300_2108132-refund-advertisement-taxscan.webp "Municipal Body cannot Levy Advertisement Tax post-GST: Allahabad HC Quashes ₹2 Cr Recovery Certificate & Directs Deposit Refund [Read Order]")
Municipal Body cannot Levy Advertisement Tax post-GST: Allahabad HC Quashes ₹2 Cr Recovery Certificate & Directs Deposit Refund [Read Order]
The Allahabad High Court recently held that municipal corporations have no authority to levy advertisement tax, since the introduction of the Goods...
![Kerala HC Disallows Deduction u/s 37 for Interest on Agricultural Income Tax Payment Delays [Read Order]](https://images.taxscan.in/h-upload/2025/11/27/250x150_2108297-kerala-hc-deduction-agricultural-income-tax-payment-delays-taxscan.webp "Kerala HC Disallows Deduction u/s 37 for Interest on Agricultural Income Tax Payment Delays [Read Order]")
![Property not Proven as Agricultural Land: DRAT dismisses Appeal against PNB in SARFAESI Case [Read Order]](https://images.taxscan.in/h-upload/2025/11/27/250x150_2108357-sarfaesi-act-taxscan.webp "Property not Proven as Agricultural Land: DRAT dismisses Appeal against PNB in SARFAESI Case [Read Order]")
![Cash Payment Disallowance u/s 40A(3) Partially Upheld: ITAT Remits for Verification of Government Cess Payment [Read Order]](https://images.taxscan.in/h-upload/2025/11/27/250x150_2108309-cash-payment-disallowance-us-40a3-partially-itat-remits-verification-government-cess-payment-taxscan.webp "Cash Payment Disallowance u/s 40A(3) Partially Upheld: ITAT Remits for Verification of Government Cess Payment [Read Order]")
![Taxpayer Files Writ without Submitting GST Reply: P&H HC Directs to File Response to SCN in ITC Difference Matter [Read Order]](https://images.taxscan.in/h-upload/2025/11/27/250x150_2108294-delhi-hc-directs-respect-scn-itc-claim-taxscan.webp "Taxpayer Files Writ without Submitting GST Reply: P&H HC Directs to File Response to SCN in ITC Difference Matter [Read Order]")
Sale Proceeds Recorded in Books Cannot be Recharacterized as Unexplained Cash Credit: ITAT Deletes Addition [Read Order]
The Visakhapatnam Bench of the Income Tax Appellate Tribunal (ITAT) has held that once the books of accounts and the resultant trading results are accepted by the Assessing Officer (AO), a portion ...
![Sale Proceeds Recorded in Books Cannot be Recharacterized as Unexplained Cash Credit: ITAT Deletes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/11/27/500x300_2108388-unexplained-cash-credits.webp "Sale Proceeds Recorded in Books Cannot be Recharacterized as Unexplained Cash Credit: ITAT Deletes Addition [Read Order]")
Gujarat HC strikes Down GST demand u/s 74 ruling No GST leviable on Leasehold Assignments [Read Order]
The Gujarat High Court ruled that assignment of long-term leasehold rights amounts to transfer of immovable property and subsequently, falls outside the scope of supply. Therefore quashed the show...
![Gujarat HC strikes Down GST demand u/s 74 ruling No GST leviable on Leasehold Assignments [Read Order]](https://images.taxscan.in/h-upload/2025/11/27/500x300_2108302-gujarat-hc-gst-demand-taxscan.webp "Gujarat HC strikes Down GST demand u/s 74 ruling No GST leviable on Leasehold Assignments [Read Order]")
2 Persons, 1 PAN: Madras HC Orders Income Tax Dept to Allot New Number After Original Holder Denied Loans Over Low CIBIL [Read Order]
The Madras High Court recently directed the Income Tax Department to allot a fresh Permanent AccountNumber (PAN) to an assessee after it was found that the same PAN had been erroneously issued to...
![2 Persons, 1 PAN: Madras HC Orders Income Tax Dept to Allot New Number After Original Holder Denied Loans Over Low CIBIL [Read Order]](https://images.taxscan.in/h-upload/2025/11/27/500x300_2108346-2-persons-1-pan-madras-high-court-taxscan.webp "2 Persons, 1 PAN: Madras HC Orders Income Tax Dept to Allot New Number After Original Holder Denied Loans Over Low CIBIL [Read Order]")
Blocking ITC Without Independent “Reasons to Believe” Violates Rule 86A of KGST Rules: Karnataka HC Quashes ECL Freeze [Read Order]
The High Court of Karnataka quashed an order blocking the electronic credit ledger (ECL) of the petitioner, a Hubballi‑based firm, under Rule 86A of the Central Goods and Services Tax ...
![Blocking ITC Without Independent “Reasons to Believe” Violates Rule 86A of KGST Rules: Karnataka HC Quashes ECL Freeze [Read Order]](https://images.taxscan.in/h-upload/2025/11/27/500x300_2108377-madras-high-court-itc-gstdecrl-taxscan.webp "Blocking ITC Without Independent “Reasons to Believe” Violates Rule 86A of KGST Rules: Karnataka HC Quashes ECL Freeze [Read Order]")
DGFT Merges ANF-1A with Revised ANF-2A: Eases IEC Compliance through Electronic Verification of Applicant Details [Read Notice]
The DirectorateGeneral of Foreign Trade (DGFT) has issued a new Public Notice, announcing key amendments to Paragraph 2.08 of the Handbook of Procedures (HBP) 2023, bringing about structural reforms...
![DGFT Merges ANF-1A with Revised ANF-2A: Eases IEC Compliance through Electronic Verification of Applicant Details [Read Notice]](https://images.taxscan.in/h-upload/2025/11/27/500x300_2108395-dgft-merges-anf-1a-revised-anf-2a-eases-iec-electronic-verification-taxscan.webp "DGFT Merges ANF-1A with Revised ANF-2A: Eases IEC Compliance through Electronic Verification of Applicant Details [Read Notice]")
100% EOUs Entitled to Refund of Unutilised GST ITC on Zero-Rated Exports: Gujarat HC Holds CBIC Circular Inapplicable [Read Order]
The Gujarat High Court recently confirmed that 100% Export Oriented Units (EOUs) are entitled to refund of unutilised Input Tax Credit ( ITC ) accumulated on account of zero-rated exports made without...
![100% EOUs Entitled to Refund of Unutilised GST ITC on Zero-Rated Exports: Gujarat HC Holds CBIC Circular Inapplicable [Read Order]](https://images.taxscan.in/h-upload/2025/11/27/500x300_2108396-gst-itc-on-zero-rated-exports-site-image-2.webp "100% EOUs Entitled to Refund of Unutilised GST ITC on Zero-Rated Exports: Gujarat HC Holds CBIC Circular Inapplicable [Read Order]")
![GST Annual Return: Checklist for GST Review [Read Checklist PDF]](https://images.taxscan.in/h-upload/2025/11/27/500x300_2108384-gst-annual-return-gst-review-taxscan.webp "GST Annual Return: Checklist for GST Review [Read Checklist PDF]")