GST – Search and Seizure – Section 67 CGST Act – Delhi HC upholds July 2025 raids on Gumber family firms; validates “reasons to believe” but directs safeguards on CCTV privacy, lawful access, official communications, and adjudication of coercion allegations.
GST Search and Seizure – Section 67 CGST Act – Validity and Safeguards – Surprise search o...
Tax Settlement Scheme – Appeal dismissed as non-maintainable after specified date – Assessee held eligible under DTVSV Scheme, 2024 as appeal was pending on 22.07.2024 – Rejection of declaration quashed.
Income Tax – Eligibility under DTVSV Scheme – Appeal pending on specified date but later held non-maintainable – Declaration rejection quashed – Appeal...
Income Tax Act, 1961 – Ss.148 & 282 – reassessment notice sent by speed post (not registered post) without affixation – presumption of service u/s 27 GCA inapplicable – strict compliance mandatory – ITAT order set aside, reassessment quashed.
Income Tax – Reassessment – Service of Notice – Speed Post Not Equivalent to Registered Post – A...
Taxation Law - Central Excise – Manufacture – Containerized Gensets – Transformation and marketability test applied – Held: Process amounts to “manufacture” under Section 2(f) – Excise duty payable – Appeals dismissed [Paras 21, 33, 50-53].
Central Excise – Manufacture – Section 2(f), Central Excise Act, 1944 – Process of contain...
Taxation Law - Income Tax Act – Scope of Rectification under Section 254(2) – Subsequent Decision Not a Ground – The ITAT had originally allowed the assessee’s appeal, holding the amendment to Explanation 5 of Section 43B to be prospective – Revenue sought rectification based on subsequent Supreme Court ruling in Checkmate Services Pvt. Ltd. – Held: The decision...
Taxation Law - GST Search – Advocate’s Office – Attorney–Client Privilege – Seizure of CPU – Safeguards Imposed – The petitioner, an advocate, challenged the search and seizure conducted at his office by the GST Department, including the seizure of his CPU containing confidential client data. The Court emphasised that an advocate’s office enjoys prot...
Taxation Law - Provisional Attachment – Renewal of Lapsed Orders – CGST Act – Appeal Allowed - Appellant challenged the legality of two fresh provisional attachment orders passed under Section 83 of the CGST Act after expiry of one year from the earlier orders – High Court upheld the second attachment as valid – Supreme Court held: Section 83(2) clearly mandates cessa...
Taxation Law - Customs Duty Exemption – Import of Inverter Units – Notification No. 12/2012-CE – Exemption Denied – Assessee imported standalone grid-tied solar inverters and claimed exemption from additional duty under Notification No. 12/2012-CE dated 17.03.2012 – Department denied exemption on the ground that the imported item did not constitute a complete Solar Po...
Taxation Law – GST – Provisional Attachment – Reissuance of Provisional Attachment Orders Post-Lapse – Validity – Respondent issued fresh provisional attachment orders on 13th November 2024 and 18th December 2024 claiming them to be a ‘renewal’ of earlier orders dated 17th and 26th October 2023 – Appellant challenged the orders before Gujarat High Co...
Taxation Law - CGST – Section 6(2)(b) – Issuance of Summons – Scope of “Proceedings” – Petition Dismissed – The Supreme Court held that issuance of summons under Section 70 of the CGST Act is only an inquiry mechanism and cannot be equated with initiation of “proceedings” under Section 6(2)(b). Proceedings commence only upon issuance of a show ...