![Mere Adjustment of ITC doesnt attract Section 73 Proceedings: Kerala HC Quashes GST Order [Read Order]](https://images.taxscan.in/h-upload/2025/10/20/500x300_2098307-kerala-hc-taxscan.webp "Mere Adjustment of ITC doesnt attract Section 73 Proceedings: Kerala HC Quashes GST Order [Read Order]")
Mere Adjustment of ITC doesn't attract Section 73 Proceedings: Kerala HC Quashes GST Order [Read Order]
The High Court of Kerala at Ernakulam ruled that proceedings under Section 73 of the GST Act cannot be initiated merely for the adjustment of input...
![GST Return Data Not Accessible under RTI unless Covered By S. 158(3) Or Supported By Larger Public Interest: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/10/20/250x150_2098325-gst-return-taxscan.webp "GST Return Data Not Accessible under RTI unless Covered By S. 158(3) Or Supported By Larger Public Interest: Bombay HC [Read Order]")
![Appellate Authority Cannot Decide Time-Barred Appeal on Merits: CESTAT Remands Customs Classification of Toyota Kriloskar [Read Order]](https://images.taxscan.in/h-upload/2025/10/20/250x150_2098298-toyota-kriloskar-taxscan.webp "Appellate Authority Cannot Decide Time-Barred Appeal on Merits: CESTAT Remands Customs Classification of Toyota Kriloskar [Read Order]")
![Credits Receivables from Earlier Years Sales Not Verified: ITAT Restores ₹2.27 Cr Foreign Remittance Addition for Verification [Read Order]](https://images.taxscan.in/h-upload/2025/10/20/250x150_2098275-itat-foreign-remittance-taxscan.webp "Credits Receivables from Earlier Years Sales Not Verified: ITAT Restores ₹2.27 Cr Foreign Remittance Addition for Verification [Read Order]")
![SCN Issued Without Mandatory Pre-Consultation Under CBEC Guidelines Is Invalid: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/20/250x150_2098251-scn-taxscan.webp "SCN Issued Without Mandatory Pre-Consultation Under CBEC Guidelines Is Invalid: CESTAT [Read Order]")
Once Ex-Factory Price List Is Approved, Dept Barred from Reassessing Valuation for Same Period: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that once the Assistant Collector has approved the ex-factory price list, the department cannot reopen...
![Once Ex-Factory Price List Is Approved, Dept Barred from Reassessing Valuation for Same Period: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/20/500x300_2098235-reassessment-taxscan.webp "Once Ex-Factory Price List Is Approved, Dept Barred from Reassessing Valuation for Same Period: CESTAT [Read Order]")
CBI Court sentences Union Bank Branch Manager to 4 Years Imprisonment with ₹30K Fine for Bank Fraud
The Special Court of the Central Bureau of Investigation (CBI), Ghaziabad today, convicted and sentenced a former branch manager of the Union Bank of India to four years of imprisonment along with a...
GST Applicability on Non-Electronic Children’s Toys: AAR Disposes Application as Withdrawn After Internal Resolution [Read Order]
The Tamil Nadu bench of Authority of Advanced Ruling (AAR) disposes of the Goods and Service Tax ( GST ) application on non-electronic children’s toys as withdrawn after an internal resolution. ...
![GST Applicability on Non-Electronic Children’s Toys: AAR Disposes Application as Withdrawn After Internal Resolution [Read Order]](https://images.taxscan.in/h-upload/2025/10/20/500x300_2098222-gst-applicability-non-electronic-childrens-toys-aar-disposes-application-withdrawn-after-internal-resolution-taxscan.webp "GST Applicability on Non-Electronic Children’s Toys: AAR Disposes Application as Withdrawn After Internal Resolution [Read Order]")
Delay in Payment of Self-Assessment Tax If Subsequently Paid Not a Willful Attempt to Evade Tax u/s 276C(2) of Income Tax: Bombay HC [Read Order]
In a recent ruling, the Bombay High Court held that a delay in payment of self-assessment tax, if subsequently paid, does not amount to a willful attempt to evade tax under Section 276C(2) of the...
![Delay in Payment of Self-Assessment Tax If Subsequently Paid Not a Willful Attempt to Evade Tax u/s 276C(2) of Income Tax: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/10/20/500x300_2098205-self-assessment-tax-taxscan.webp "Delay in Payment of Self-Assessment Tax If Subsequently Paid Not a Willful Attempt to Evade Tax u/s 276C(2) of Income Tax: Bombay HC [Read Order]")
Once Income Disclosure Certificate is Validly Issued, Revenue Cannot Reopen Assessment Unless It is Cancelled: Bombay HC [Read Order]
In a recent ruling, the Bombay High Court held that once an Income Disclosure Certificate is validly issued under the Income Disclosure Scheme (IDS), 2016, the Revenue cannot reopen the assessment...
![Once Income Disclosure Certificate is Validly Issued, Revenue Cannot Reopen Assessment Unless It is Cancelled: Bombay HC [Read Order]](https://images.taxscan.in/h-upload/2025/10/20/500x300_2098198-income-disclosure-certificate-validly-issued-revenue-reopen-assessment-unless-cancelled-bombay-hc.webp "Once Income Disclosure Certificate is Validly Issued, Revenue Cannot Reopen Assessment Unless It is Cancelled: Bombay HC [Read Order]")