![Transfer or Assignment of Leasehold Rights of Industrial Plots Not Taxable Supply under GST: Gujarat HC [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/500x300_2078024-leasehold-rights-industrial-plots-gst-gujarat-hc-taxscan.webp "Transfer or Assignment of Leasehold Rights of Industrial Plots Not Taxable Supply under GST: Gujarat HC [Read Order]")
Transfer or Assignment of Leasehold Rights of Industrial Plots Not Taxable Supply under GST: Gujarat HC [Read Order]
In a recent ruling, the Gujarat High Court held that the transfer or assignment of leasehold rights of industrial plots does not amount to a taxable...
![IGST Credit in Electronic Ledger Can Be Utilised for CGST and SGST Liabilities and Vice Versa: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/250x150_2078010-igst-credit-igst-credit-in-electronic-ledger-electronic-ledger-taxscan.webp "IGST Credit in Electronic Ledger Can Be Utilised for CGST and SGST Liabilities and Vice Versa: Kerala HC [Read Order]")
![Excise Duty Evasion and Fraudulent Cenvat Credit Availment: CESTAT upholds Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/250x150_2077984-excise-duty-evasion-fraudulent-cenvat-credit-availment-cestat-upholds-penalty-taxscan.webp "Excise Duty Evasion and Fraudulent Cenvat Credit Availment: CESTAT upholds Penalty [Read Order]")
![No Recovery of Outstanding GST Demand Once Pre-Deposit made and Undertaking Filed Pending Tribunal Setup: Chhattisgarh HC [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/250x150_2077999-2073984-gst-demand-taxscan-1-1.webp "No Recovery of Outstanding GST Demand Once Pre-Deposit made and Undertaking Filed Pending Tribunal Setup: Chhattisgarh HC [Read Order]")
![ITAT remands Matter back to AO for Determination Fair Market Value Valuation in Distress Sale [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/250x150_2077974-itat-ao-fair-market-value-taxscan.webp "ITAT remands Matter back to AO for Determination Fair Market Value Valuation in Distress Sale [Read Order]")
CCTV Footage Must Be Preserved Immediately after Seizure Complaints at Airport: Delhi HC in 250g Gold Kada Case [Read Order]
In a recent ruling, the Delhi High Court held that CCTV footage must be preserved immediately when a seizure complaint is made at the airport because such footage is available only for 30 days. ...
![CCTV Footage Must Be Preserved Immediately after Seizure Complaints at Airport: Delhi HC in 250g Gold Kada Case [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/500x300_2077958-airport-delhi-hc-in-250g-gold-kada-case-taxscan.webp "CCTV Footage Must Be Preserved Immediately after Seizure Complaints at Airport: Delhi HC in 250g Gold Kada Case [Read Order]")
GST Refund on Ocean Freight Cannot be Denied on Limitation Grounds: Andhra Pradesh HC in Louis Dreyfus Case [Read Order]
The Andhra Pradesh High Court has held that refund of Goods and Services Tax ( GST ) paid on ocean freight cannot be denied on the ground of limitation, observing that once such payment is not...
![GST Refund on Ocean Freight Cannot be Denied on Limitation Grounds: Andhra Pradesh HC in Louis Dreyfus Case [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/500x300_2077987-gst-on-ocean-freight.webp "GST Refund on Ocean Freight Cannot be Denied on Limitation Grounds: Andhra Pradesh HC in Louis Dreyfus Case [Read Order]")
Factual Correlation of Seized Material Must Be Done by Authorities, Court Cannot Step into AO’s Role: Bombay HC [Read Order]
In a recent ruling, the Bombay High Court held that factual correlation of seized documents must be carried out by the statutory authorities, and that the Court cannot be converted into performing ...
![Factual Correlation of Seized Material Must Be Done by Authorities, Court Cannot Step into AO’s Role: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/500x300_2077978-seized-material-taxscan.webp "Factual Correlation of Seized Material Must Be Done by Authorities, Court Cannot Step into AO’s Role: Bombay HC [Read Order]")
Calcutta HC allows Physical Filing of Forms 1 & 2 within Time, Permits Availing DTVsV Scheme, 2024; Condones Dept’s Delay [Read Order]
The Calcutta High Court has permitted the assessee to take benefit of the Direct Tax Vivad Se Vishwas Scheme, 2024 by allowing the physical submission of Forms 1 and 2 within time provided by the...
![Calcutta HC allows Physical Filing of Forms 1 & 2 within Time, Permits Availing DTVsV Scheme, 2024; Condones Dept’s Delay [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/500x300_2077960-calcutta-hc-calcutta-hc-allows-physical-filing-of-forms-1-2-taxscan.webp "Calcutta HC allows Physical Filing of Forms 1 & 2 within Time, Permits Availing DTVsV Scheme, 2024; Condones Dept’s Delay [Read Order]")
NCLT directs Liquidation u/s 33 of IBC in absence of Resolution Plan even after Extending Time Period [Read Order]
The Kolkata bench of the National Company Law Tribunal (NCLT) directed the liquidation under section 33 of Insolvency Bankruptcy Code (IBC), 2016 in absence of Resolution Plan even after extending...
![NCLT directs Liquidation u/s 33 of IBC in absence of Resolution Plan even after Extending Time Period [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/500x300_2077888-nclt-nclt-directs-liquidation-section-33-of-ibc-taxscan-.webp "NCLT directs Liquidation u/s 33 of IBC in absence of Resolution Plan even after Extending Time Period [Read Order]")
No TDS on Franchise Payments u/s 194J: ITAT upholds Deletion of ₹59.11 Lakh Income Tax Demand [Read Order]
The Income Tax Appellate Tribunal (ITAT), Jaipur Bench, has held that payments made by a liquor manufacturing company to brand owners under the head “Franchise Expenses” do not constitute “fees for...
![No TDS on Franchise Payments u/s 194J: ITAT upholds Deletion of ₹59.11 Lakh Income Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/500x300_2077871-franchise-payment-taxscan.webp "No TDS on Franchise Payments u/s 194J: ITAT upholds Deletion of ₹59.11 Lakh Income Tax Demand [Read Order]")