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CESTAT Chennai Sets Aside Reclassification of 226 Auto Parts Imported by Toyota Kirloskar Motor Pvt. Ltd.

Summary CESTAT Chennai set aside Order in Original No. 109978/2024 in its entirety insofar as it pertained to the 226 articles in Annexure A. The ...
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GST Search Authorisation Must Function as a Laser Beam, Not a Volley of Fire: Madras HC Lays Down Comprehensive Guidelines on DIN, Voluntary Payment and Section 67 Powers

Summary The Madras High Court's ruling in M/s. Bhima Enterprises v. The Principal Chief Commissioner of GST & Central Excise & Ors. [W.P.(MD) No. 9040 of ...
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Supreme Court: Unestablished Contractual Claim Is Not a Recoverable Debt — ₹84,17,003 Refund Directed with 6% Interest

Summary The Supreme Court's decision in Awadhesh Singh Gautam Vs State of Chhattisgarh & Ors. establishes a clear boundary on the State's power to ...
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RBI Master Direction on Note Sorting Machines (NSMs): BIS Certification, Authentication Standards and Fitness Sorting Framework

Summary The RBI Master Direction on Note Sorting Machines dated October 02, 2026 establishes a consolidated and legally binding framework governing how ...
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ITAT Amritsar Sets Aside Section 69A Addition of ₹26.95 Lakh: Self-Contradicting Appellate Order Cannot Sustain Mechanical Addition

Summary The ITAT Amritsar, in Harpreet Singh Vs ITO, set aside an appellate order confirming an addition of ₹26,95,975 under Section 69A of the Income Tax ...
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GSTR-3B vs GSTR-2A Mismatch Alone Cannot Render ITC Ineligible: GSTAT Lucknow Rules in Favour of R R Infrastructure Projects

Summary The GSTAT Lucknow, in R R Infrastructure Projects Vs Shashi Bhushan Singh, has laid down that a mechanical or arithmetical comparison of GSTR-3B ...
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Section 153D Approval Cannot Be a Rubber Stamp: ITAT Delhi Quashes Search Assessments in Kehar Singh Case

Summary The ITAT Delhi's ruling in Kehar Singh Vs DCIT reinforces that Section 153D of the Act, 1961 is not a ceremonial requirement but ...
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Royalty on Post-Import Manufacturing Cannot Be Added to Customs Assessable Value Without Satisfying Dual Statutory Conditions: CESTAT Chennai

Summary The CESTAT Chennai, in CET Power Solutions India Pvt. Ltd. Vs Commissioner of Customs, has delivered a ruling reinforcing the well-settled ...
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Section 44ADA and Partner's Remuneration: ITAT Mumbai Rules Against Presumptive Taxation but Permits Actual Expense Deduction

Summary The ITAT Mumbai ruling in Hemant Kumar Agrawal Vs ITO settles — at least within its jurisdiction — that remuneration received by a Chartered ...
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Supreme Court Validates Statutory Notice Delivery to Drawer's Mother Under Section 138 of Negotiable Instruments Act

Summary The Supreme Court's authoritative judgment in Sainaba Vs State of Kerala & Anr. provides much-needed clarity on the mechanics of serving ...
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Section 270A Misreporting Penalty of ₹1.87 Lakh Deleted by ITAT Ahmedabad: Withdrawal of Political Donation Deduction Not Sufficient Proof of Misreporting

Summary The ITAT Ahmedabad, in the matter of Bhavesh Rameshbhai Patel Vs Asst. Unit Income Tax Department, has deleted a penalty of ₹1,87,200 imposed ...
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GST Summons Stage Does Not Permit Anticipatory Bail Under Section 438 CrPC: Supreme Court Ruling in State of Gujarat vs Choodamani Parmeshwaran Iyer

Summary The Supreme Court's ruling in State of Gujarat Etc. Vs Choodamani Parmeshwaran Iyer & Anr. Etc. settles a frequently contested question in ...