![Himachal Pradesh SGST Dept. Authorizes GST Officers as “Proper Officers” for Powers u/s 74A and 75 of HPGST Act [Read Circular]](https://images.taxscan.in/h-upload/2026/01/16/500x300_2120050-himachal-pradesh-sgst-authorizes-gst-officers-proper-officers-hpgst-act-taxscan.webp "Himachal Pradesh SGST Dept. Authorizes GST Officers as “Proper Officers” for Powers u/s 74A and 75 of HPGST Act [Read Circular]")
Himachal Pradesh SGST Dept. Authorizes GST Officers as “Proper Officers” for Powers u/s 74A and 75 of HPGST Act [Read Circular]
The Himachal Pradesh government has given more legal powers to officers of the State Taxes and Excise Department working in the GST wing. This...
![Dummy Shipping bill used Only for Charges Calculation, No evidence of Fraud: CESTAT Sets aside Penalties on CONCOR CFS & Officials [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/250x150_2120032-dummy-shipping-bill-used-only-charges-calculation-no-evidence-fraud-taxscan.jfif "Dummy Shipping bill used Only for Charges Calculation, No evidence of Fraud: CESTAT Sets aside Penalties on CONCOR CFS & Officials [Read Order]")
![Customs Duty Drawback Recoverable where Sale Proceeds Not Realised, Mere Receipt of Remittance Not Sufficient: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/250x150_2120036-customs-duty-drawback-recoverable-sale-proceeds-realised-mere-receipt-remittance-sufficient-cestat-taxscan.webp "Customs Duty Drawback Recoverable where Sale Proceeds Not Realised, Mere Receipt of Remittance Not Sufficient: CESTAT [Read Order]")
![Penalty Invalid as Notice did not specify sub-clause of S.270: ITAT Rules in Favour of Bajaj Housing Finance Ltd [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/250x150_2120026-itat-rules-favour-bajaj-housing-finance-ltd-taxscan.webp "Penalty Invalid as Notice did not specify sub-clause of S.270: ITAT Rules in Favour of Bajaj Housing Finance Ltd [Read Order]")
![Smuggling of Undeclared Memory Cards Concealed in Imported Metal Clips: CESTAT Upholds Penalty and Confiscation of Goods Against Importers [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/250x150_2120023-smuggling-of-undeclared-memory-cards-concealed-in-imported-metal-clips-cestat-upholds-penalty-and-confiscation-of-goods-against-importers-taxscan.webp "Smuggling of Undeclared Memory Cards Concealed in Imported Metal Clips: CESTAT Upholds Penalty and Confiscation of Goods Against Importers [Read Order]")
Evidentiary Role of TRC is Limited u/s 245R(2) of Income Tax Act: Supreme Court says TRC not Conclusive to get DTAA benefit [Read Order]
The Supreme Court held that a Tax Residency Certificate (TRC), though relevant, is not conclusive proof for claiming DTAA ( Double Tax Avoidance Agreement ) benefits. The court said that its ...
![Evidentiary Role of TRC is Limited u/s 245R(2) of Income Tax Act: Supreme Court says TRC not Conclusive to get DTAA benefit [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/500x300_2120014-evidentiary-role-of-trc-is-limited-us-245r2-of-income-tax-act-supreme-court-says-trc-not-conclusive-to-get-dtaa-benefit-taxscan.webp "Evidentiary Role of TRC is Limited u/s 245R(2) of Income Tax Act: Supreme Court says TRC not Conclusive to get DTAA benefit [Read Order]")
Six-Month Procedural Limitation Under Service Tax Notification cannot be Pressed to Deny SEZ Refund: CESTAT in Renault Nissan Case [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the six-month time limit under Notification No. 9/2009-ST cannot be pressed to deny refund of service...
![Six-Month Procedural Limitation Under Service Tax Notification cannot be Pressed to Deny SEZ Refund: CESTAT in Renault Nissan Case [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/500x300_2120010-cestat-service-tax-decision-taxscan.webp "Six-Month Procedural Limitation Under Service Tax Notification cannot be Pressed to Deny SEZ Refund: CESTAT in Renault Nissan Case [Read Order]")
‘Tax Planning Cannot Override Law’: Supreme Court says Planning must be within Statutory Provisions [Read Judgment]
The Supreme court, in its landmark tax ruling held that assessees can do their tax plan, but the same shall be within the limits of the law. Justice R. Mahadevan and Justice J.B. Pardiwala...
![‘Tax Planning Cannot Override Law’: Supreme Court says Planning must be within Statutory Provisions [Read Judgment]](https://images.taxscan.in/h-upload/2026/01/16/500x300_2120020-supreme-court-tax-planning-tax-law-indian-tax-law-supreme-court-tax-ruling-tax-planning-cannot-override-law-supreme-court-tax-planning-must-follow-statutory-provisions-supreme-court-on-lawful-tax-planning-taxscan.webp "‘Tax Planning Cannot Override Law’: Supreme Court says Planning must be within Statutory Provisions [Read Judgment]")
No DTAA Relief to Tiger Holdings on Sale of Shares of Flipkart to Walmart: Supreme Court says ‘Transaction designed for Tax Avoidance’ [Read Judgment]
In a very important ruling, the Supreme Court held that Tiger Global’s Mauritius-based investment entities are not entitled to claim DTAA protection for capital gains arising from the sale of...
![No DTAA Relief to Tiger Holdings on Sale of Shares of Flipkart to Walmart: Supreme Court says ‘Transaction designed for Tax Avoidance’ [Read Judgment]](https://images.taxscan.in/h-upload/2026/01/16/500x300_2120019-dtaa-tiger-sale-flipkart-walmart-supreme-court-transaction-tax-avoidance-taxscan.webp "No DTAA Relief to Tiger Holdings on Sale of Shares of Flipkart to Walmart: Supreme Court says ‘Transaction designed for Tax Avoidance’ [Read Judgment]")
NCLT Holds CGST Superintendent Guilty of Contempt on Account of Non‑Compliance with Refund Directions During Moratorium [Read Order]
The National Company Law Tribunal (NCLT), Indore Bench, has held that a Central Goods andServices Tax (CGST) Superintendent was guilty of contempt as he did not comply with the refund directions...
![NCLT Holds CGST Superintendent Guilty of Contempt on Account of Non‑Compliance with Refund Directions During Moratorium [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/500x300_2119949-refund-directions-during-taxscan-site-image.webp "NCLT Holds CGST Superintendent Guilty of Contempt on Account of Non‑Compliance with Refund Directions During Moratorium [Read Order]")
Prima Facie Role in Coal Levy Scam & Gravity of Economic Offence Defeat Parity Plea: Chhattisgarh HC Rejects Bail to Applicant [Read Order]
The Chhattisgarh High Court has rejected bail to the applicant in acse of Coal levy scam, holding that his role was prima facie established and the economic offences are treated with much more...
![Prima Facie Role in Coal Levy Scam & Gravity of Economic Offence Defeat Parity Plea: Chhattisgarh HC Rejects Bail to Applicant [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/500x300_2119955-prima-facie-role-in-coal-levy-scam-gravity-of-economic-offence-defeat-parity-plea-chhattisgarh-hc-rejects-bail-applicant-taxscan.webp "Prima Facie Role in Coal Levy Scam & Gravity of Economic Offence Defeat Parity Plea: Chhattisgarh HC Rejects Bail to Applicant [Read Order]")