TaxGuru.in - Daily Newsletter

Corporate Law | CGST Officer’s Evidence Relevant to Disputed Construction Invoices: Bombay HC at Goa

CA Sandeep Kanoi — Sun, 25 Oct 2026 06:08:44 +0000

Bombay HC at Goa permits summoning a CGST officer over disputed invoices, finding the failed RTI attempt sufficient, but refuses the college principal.

The post CGST Officer’s Evidence Relevant to Disputed Construction Invoices: Bombay HC at Goa appeared first on TaxGuru.

Goods and Services Tax | Madras HC Orders Film Producer to Refund Unpaid GST on Telugu film “Saakshyam” Dubbing Rights

CA Sandeep Kanoi — Sun, 25 Oct 2026 06:08:11 +0000

Madras HC decrees ₹1.22 crore recovery against a film producer and partner for GST default, preserving statutory recovery rights.

The post Madras HC Orders Film Producer to Refund Unpaid GST on Telugu film “Saakshyam” Dubbing Rights appeared first on TaxGuru.

Corporate Law | Genuine Hardship Justifies Condoning 260-Day Form 10 Filing Delay: Bombay HC

CA Sandeep Kanoi — Sun, 25 Oct 2026 06:06:36 +0000

Bombay HC condones 260-day Form 10 delay and directs reprocessing of a charitable trust’s ₹70 lakh accumulation claim for AY 2019-20.

The post Genuine Hardship Justifies Condoning 260-Day Form 10 Filing Delay: Bombay HC appeared first on TaxGuru.

Income Tax | Gujarat HC Deletes ₹21.16 Lakh Concealment Penalty After Section 153C Return Accepted

CA Sandeep Kanoi — Sun, 25 Oct 2026 06:06:14 +0000

Gujarat HC quashes ₹21.16 lakh penalty where the section 153A/153C return was accepted without addition and no tax was sought to be evaded.

The post Gujarat HC Deletes ₹21.16 Lakh Concealment Penalty After Section 153C Return Accepted appeared first on TaxGuru.

Goods and Services Tax | GSTAT Ernakulam Allows Excess Output Tax Paid To Be Adjusted Against Ineligible ITC

CA Sandeep Kanoi — Sun, 25 Oct 2026 06:01:57 +0000

GSTAT allows excess output tax set-off against denied ITC and sets aside sales-return and vague interest demands for FY 2017-18.

The post GSTAT Ernakulam Allows Excess Output Tax Paid To Be Adjusted Against Ineligible ITC appeared first on TaxGuru.

Excise Duty | Job Work Exemption Cannot Defeat Credit of Service Tax Paid: CESTAT Chennai

CA Sandeep Kanoi — Sun, 25 Oct 2026 06:00:26 +0000

CESTAT Chennai allows ₹3.91 lakh CENVAT credit on service tax paid by job workers despite exemption, setting aside recovery, interest and penalty.

The post Job Work Exemption Cannot Defeat Credit of Service Tax Paid: CESTAT Chennai appeared first on TaxGuru.

Service Tax | ONGC Training Tax and Reverse-Charge Payment Require Verification: CESTAT Delhi Orders Remand

CA Sandeep Kanoi — Sun, 25 Oct 2026 05:59:46 +0000

CESTAT Delhi remands Schlumberger’s service tax dispute for verification of offshore services, ONGC training, reverse-charge payments and RIL invoices.

The post ONGC Training Tax and Reverse-Charge Payment Require Verification: CESTAT Delhi Orders Remand appeared first on TaxGuru.

Service Tax | Hospital Food Supply Attracts Catering Service Tax; Extended Demand Fails: CESTAT Bangalore

CA Sandeep Kanoi — Sun, 25 Oct 2026 05:59:15 +0000

CESTAT Bangalore upholds service tax on hospital catering for the normal period with interest, but sets aside the extended demand and all penalties.

The post Hospital Food Supply Attracts Catering Service Tax; Extended Demand Fails: CESTAT Bangalore appeared first on TaxGuru.

Income Tax | ITAT Condones 218-Day Delay as Senior Citizen Could Not Access Appellate Order Online

CA Sandeep Kanoi — Sun, 25 Oct 2026 05:58:46 +0000

ITAT Ahmedabad condoned a senior citizen’s 218-day delay and remanded her capital gains appeal to CIT(A) for a fresh hearing on merits.

The post ITAT Condones 218-Day Delay as Senior Citizen Could Not Access Appellate Order Online appeared first on TaxGuru.

Corporate Law | Unsolicited Higher Bid Cannot Compel Resolution Plan Approval: NCLAT Delhi

CA Sandeep Kanoi — Sun, 25 Oct 2026 05:56:35 +0000

NCLAT Delhi upheld Mastana Foods’ resolution plan, rejected an unsolicited higher bid and required consortium majority control until implementation.

The post Unsolicited Higher Bid Cannot Compel Resolution Plan Approval: NCLAT Delhi appeared first on TaxGuru.

Goods and Services Tax | GST Proceedings Under Omitted Rule 96(10) Cannot Continue Without Saving Clause: Allahabad HC

CA Sandeep Kanoi — Sun, 25 Oct 2026 05:55:42 +0000

Allahabad HC sets aside GST orders founded on omitted Rule 96(10), following Goodluck India and CBIC’s acceptance of the Supreme Court ruling.

The post GST Proceedings Under Omitted Rule 96(10) Cannot Continue Without Saving Clause: Allahabad HC appeared first on TaxGuru.

Goods and Services Tax | Portal Filing Barrier: Telangana HC Allows Physical GST Registration Revocation Application

CA Sandeep Kanoi — Sun, 25 Oct 2026 05:54:11 +0000

Telangana HC permits an online GST revocation application within two weeks, with physical filing if technical issues prevent acceptance.

The post Portal Filing Barrier: Telangana HC Allows Physical GST Registration Revocation Application appeared first on TaxGuru.

Corporate Law | NCLAT Delhi Upholds Worlds Window Exim Liquidation Over Defective Resolution Plan

CA Sandeep Kanoi — Sun, 25 Oct 2026 05:53:35 +0000

NCLAT upholds rejection of Worlds Window Exim’s resolution plan for failing to address default, orders liquidation and investigation, but removes a premature cap on assignee recovery.

The post NCLAT Delhi Upholds Worlds Window Exim Liquidation Over Defective Resolution Plan appeared first on TaxGuru.

Corporate Law | Gujarat High Court Denies Bail in ₹87.31 Crore Cyber Fraud Involving Mule Accounts

CA Sandeep Kanoi — Sun, 25 Oct 2026 05:52:19 +0000

Gujarat HC denied bail in an alleged cyber fraud network, citing fund routing, absconding co-accused and risks to electronic evidence.

The post Gujarat High Court Denies Bail in ₹87.31 Crore Cyber Fraud Involving Mule Accounts appeared first on TaxGuru.

Goods and Services Tax | Allahabad HC Grants Bail to GST Lawyer Accused in Crores-Worth Fake ITC Fraud

CA Sandeep Kanoi — Sun, 25 Oct 2026 05:49:30 +0000

Allahabad HC granted bail to a GST lawyer in an alleged ITC fraud case, considering his role in processing company papers as instructed.

The post Allahabad HC Grants Bail to GST Lawyer Accused in Crores-Worth Fake ITC Fraud appeared first on TaxGuru.

Goods and Services Tax | Provisional ITC Reversal Does Not Establish Self-Assessed Tax Liability: GSTAT Lucknow

CA Sandeep Kanoi — Sun, 25 Oct 2026 05:47:42 +0000

GSTAT Lucknow dismisses Revenue’s appeal over ₹14.35 crore provisional ITC reversal; refund remains subject to Section 54 compliance.

The post Provisional ITC Reversal Does Not Establish Self-Assessed Tax Liability: GSTAT Lucknow appeared first on TaxGuru.

Corporate Law | Supreme Court Upholds Pinarayi Vijayan’s Right to Appeal High Court FIR Directions

CA Sandeep Kanoi — Sun, 25 Oct 2026 05:47:02 +0000

Supreme Court restores appeals against a judicial FIR direction and stays investigation for ten days, leaving merits and ECIR validity open.

The post Supreme Court Upholds Pinarayi Vijayan’s Right to Appeal High Court FIR Directions appeared first on TaxGuru.

Goods and Services Tax | Unreconciled GST Return Differences Require Fresh Adjudication: GSTAT Lucknow Remands Demand

CA Sandeep Kanoi — Sun, 25 Oct 2026 05:45:45 +0000

GSTAT Lucknow sets aside a ₹56.24 lakh demand and remands it for reconciliation of GST returns, ITC reversals and common credit.

The post Unreconciled GST Return Differences Require Fresh Adjudication: GSTAT Lucknow Remands Demand appeared first on TaxGuru.

Goods and Services Tax | GSTAT Lucknow Upholds 22% Compensation Cess on Hyundai Creta, Alcazar and Tucson SUVs

CA Sandeep Kanoi — Sun, 25 Oct 2026 05:45:15 +0000

GSTAT Lucknow restores ₹25.67 lakh SUV cess demand, applies unladen ground clearance and rejects reliance on laden-condition rulings.

The post GSTAT Lucknow Upholds 22% Compensation Cess on Hyundai Creta, Alcazar and Tucson SUVs appeared first on TaxGuru.

Income Tax | ITAT Rajkot Orders Fresh Verification of ₹5.69 Crore Addition Involving Two PANs

CA Sandeep Kanoi — Sun, 25 Oct 2026 05:43:40 +0000

ITAT Rajkot remands ₹5.70 crore addition to verify returns and bank records under two PANs and prevent duplicate assessment of income.

The post ITAT Rajkot Orders Fresh Verification of ₹5.69 Crore Addition Involving Two PANs appeared first on TaxGuru.

Income Tax | Large Tax Demand Cannot Bypass Efficacious Appellate Remedy: Chhattisgarh HC

CA Sandeep Kanoi — Sun, 25 Oct 2026 05:42:19 +0000

Chhattisgarh HC dismissed an assessment writ appeal, holding that huge tax liability alone cannot justify writ intervention where statutory appeal is available.

The post Large Tax Demand Cannot Bypass Efficacious Appellate Remedy: Chhattisgarh HC appeared first on TaxGuru.

Income Tax | Unsigned Section 148 Notice Invalidates Reassessment for Lack of Jurisdiction: ITAT Hyderabad

CA Sandeep Kanoi — Sun, 25 Oct 2026 05:39:30 +0000

ITAT Hyderabad quashes AY 2015-16 reassessment as the Section 148 notice lacked both manual and digital signatures of the Assessing Officer.

The post Unsigned Section 148 Notice Invalidates Reassessment for Lack of Jurisdiction: ITAT Hyderabad appeared first on TaxGuru.

Income Tax | Unproved Escapement of Income Defeats ₹2.73 Crore Capital Addition: Allahabad HC

CA Sandeep Kanoi — Sun, 25 Oct 2026 05:38:55 +0000

Allahabad HC upholds deletion of ₹2.73 crore capital addition as Revenue produced no material showing escaped income from merged businesses.

The post Unproved Escapement of Income Defeats ₹2.73 Crore Capital Addition: Allahabad HC appeared first on TaxGuru.

Corporate Law | PMLA Complaint Does Not Bar Further Investigation: Uttarakhand HC

Editor — Sun, 25 Oct 2026 05:38:19 +0000

Uttarakhand HC upheld further ED searches after a PMLA complaint, finding statutory safeguards followed and no court permission needed before trial.

The post PMLA Complaint Does Not Bar Further Investigation: Uttarakhand HC appeared first on TaxGuru.

Corporate Law | Commercial Suit Filed as Civil Suit Cannot Be Transferred: Delhi HC

CA Sandeep Kanoi — Sun, 25 Oct 2026 04:27:32 +0000

Delhi HC observes that commercial suits filed as ordinary civil suits must be returned, not transferred, and questions an irregular court transfer.

The post Commercial Suit Filed as Civil Suit Cannot Be Transferred: Delhi HC appeared first on TaxGuru.

Company Law | MCA Extends AOC-4 Filing to 31 December 2026 and MGT-7 to 31 January 2027 Without Additional Fees

TG Team — Sat, 24 Oct 2026 19:55:30 +0000

MCA Circular 05/2026 extends AOC-4 filing to 31 December 2026 and MGT-7/MGT-7A to 31 January 2027 without additional fees for FY 2025-26.

The post MCA Extends AOC-4 Filing to 31 December 2026 and MGT-7 to 31 January 2027 Without Additional Fees appeared first on TaxGuru.

Income Tax | Examined Toll-Rights Depreciation Claim Cannot Be Revised Under Section 263: ITAT Mumbai

CA Sandeep Kanoi — Sat, 24 Oct 2026 19:42:33 +0000

ITAT Mumbai quashes section 263 revision of sea-link toll-rights depreciation after detailed AO enquiry; BOT construction circular held inapplicable.

The post Examined Toll-Rights Depreciation Claim Cannot Be Revised Under Section 263: ITAT Mumbai appeared first on TaxGuru.

Income Tax | Omitted Section 92BA(i) Cannot Sustain Domestic TP Adjustments: ITAT Mumbai

CA Sandeep Kanoi — Sat, 24 Oct 2026 19:42:05 +0000

ITAT Mumbai rejects domestic TP adjustment under omitted Section 92BA(i) and upholds mark-to-market loss relief and Section 14A computation.

The post Omitted Section 92BA(i) Cannot Sustain Domestic TP Adjustments: ITAT Mumbai appeared first on TaxGuru.

Goods and Services Tax | Failure to Consider GST Appeal Grounds Warrants Fresh Decision: Allahabad HC

CA Sandeep Kanoi — Sat, 24 Oct 2026 19:41:11 +0000

Allahabad HC set aside an inadequately reasoned GST revocation appeal order and directed the appellate authority to decide afresh within two months.

The post Failure to Consider GST Appeal Grounds Warrants Fresh Decision: Allahabad HC appeared first on TaxGuru.

Goods and Services Tax | Delhi HC Directs Correction of Duplicate GST DRC-07 Demands Before Statutory Appeal

CA Sandeep Kanoi — Sat, 24 Oct 2026 19:40:46 +0000

Delhi HC directs correction of duplicate DRC-07 demands within 15 days and leaves missing-record ITC issues to appeal without reading down Section 155.

The post Delhi HC Directs Correction of Duplicate GST DRC-07 Demands Before Statutory Appeal appeared first on TaxGuru.

Income Tax | Orissa HC Issues Notice on Constitutional Challenge to Retrospective Section 147A

CA Sandeep Kanoi — Sat, 24 Oct 2026 19:39:39 +0000

Orissa HC issues notice on a Section 147A challenge, records the existing Supreme Court reassessment stay and lists the matter for 16 December 2026.

The post Orissa HC Issues Notice on Constitutional Challenge to Retrospective Section 147A appeared first on TaxGuru.

Income Tax | Online Executive Education Receipts Excluded from FIS under India-USA DTAA: ITAT Mumbai

CA Sandeep Kanoi — Sat, 24 Oct 2026 19:38:32 +0000

ITAT Mumbai excluded Cornell’s ₹17.23 crore course receipts from FIS under Article 12(5)(c), directing deletion of the addition for AY 2022-23.

The post Online Executive Education Receipts Excluded from FIS under India-USA DTAA: ITAT Mumbai appeared first on TaxGuru.

Corporate Law | Bombay HC Declares Five Valuable Paintings Assets of Company Under Liquidation

CA Sandeep Kanoi — Sat, 24 Oct 2026 19:37:56 +0000

Bombay HC permits expert-led sale of five Mafatlal company paintings, rejects Sheetal’s opposition and leaves title to 39 paintings open.

The post Bombay HC Declares Five Valuable Paintings Assets of Company Under Liquidation appeared first on TaxGuru.

Income Tax | ITAT Chennai Condones 1,302-Day Delay, Remands ₹43.48 Lakh PF/ESI Disallowance

CA Sandeep Kanoi — Sat, 24 Oct 2026 19:36:58 +0000

ITAT Chennai condones a 1,302-day delay and remands ₹43.48 lakh PF/ESI disallowance for fresh examination, including the Section 143(1) challenge.

The post ITAT Chennai Condones 1,302-Day Delay, Remands ₹43.48 Lakh PF/ESI Disallowance appeared first on TaxGuru.

Income Tax | Earlier Group Assessments Cannot Alone Establish Current-Year PE: ITAT Mumbai

CA Sandeep Kanoi — Sat, 24 Oct 2026 19:35:24 +0000

ITAT Mumbai remands Cornerstone’s PE and profit attribution issues, requiring treaty-specific findings and rejecting ad hoc 30% attribution.

The post Earlier Group Assessments Cannot Alone Establish Current-Year PE: ITAT Mumbai appeared first on TaxGuru.

Corporate Law | Unapproved Final Bill Cannot Revive Stale Arbitration Claims: J&K and Ladakh HC

CA Sandeep Kanoi — Sat, 24 Oct 2026 19:33:07 +0000

J&K and Ladakh HC rejects time-barred arbitration claims; an unapproved final bill and pending civil suit do not revive limitation.

The post Unapproved Final Bill Cannot Revive Stale Arbitration Claims: J&K and Ladakh HC appeared first on TaxGuru.

Goods and Services Tax | Defective Hearing and Unreasoned Penalty Order Require Fresh Adjudication: GSTAT Raipur

CA Sandeep Kanoi — Sat, 24 Oct 2026 19:32:17 +0000

GSTAT Raipur remands ₹1.09 lakh e-way bill penalty for defective hearing and an unreasoned order; the notice survives and liability remains open.

The post Defective Hearing and Unreasoned Penalty Order Require Fresh Adjudication: GSTAT Raipur appeared first on TaxGuru.

Goods and Services Tax | GSTAT Kolkata Allows Inverted Duty ITC Refund Despite Identical GST Rates on Tea

CA Sandeep Kanoi — Sat, 24 Oct 2026 19:31:52 +0000

GSTAT Kolkata upholds ₹10.75 lakh ITC refund as packaging inputs bore 18% GST while bulk and packaged tea attracted 5%.

The post GSTAT Kolkata Allows Inverted Duty ITC Refund Despite Identical GST Rates on Tea appeared first on TaxGuru.

Goods and Services Tax | Eligible Coal Cess Credit Does Not Automatically Qualify for Refund: GSTAT Lucknow

CA Sandeep Kanoi — Sat, 24 Oct 2026 19:30:52 +0000

GSTAT Lucknow restores six coal cess refund rejections, holding that eligible ITC alone cannot establish refund rights for domestic leather supplies.

The post Eligible Coal Cess Credit Does Not Automatically Qualify for Refund: GSTAT Lucknow appeared first on TaxGuru.

Goods and Services Tax | Section 74 Notice Unsustainable Without Established Wilful Misstatement: GSTAT Kolkata

CA Sandeep Kanoi — Sat, 24 Oct 2026 19:30:21 +0000

GSTAT Kolkata remands ₹21.72 lakh transitional credit mismatch for verification and holds Section 74 notice unsustainable without established suppression.

The post Section 74 Notice Unsustainable Without Established Wilful Misstatement: GSTAT Kolkata appeared first on TaxGuru.

Income Tax | Third-Party Excel Entries Without Personal Nexus Cannot Sustain Additions: ITAT Chennai

CA Sandeep Kanoi — Sat, 24 Oct 2026 19:29:28 +0000

ITAT Chennai upheld deletion of ₹12.85 crore personal additions and retained 25% additions in IG3 Infra’s hands after examining seized Excel records.

The post Third-Party Excel Entries Without Personal Nexus Cannot Sustain Additions: ITAT Chennai appeared first on TaxGuru.

Goods and Services Tax | GST Notice Period Must Be Computed Using Calendar Months: Gauhati HC

CA Sandeep Kanoi — Sat, 24 Oct 2026 19:28:52 +0000

Gauhati HC upheld a November 29 GST notice for FY 2020-21 as timely, while granting four weeks to reply and conditional fresh adjudication.

The post GST Notice Period Must Be Computed Using Calendar Months: Gauhati HC appeared first on TaxGuru.

Income Tax | Existing 12AB Registration Supports Fresh Examination of 80G Application: ITAT Indore

CA Sandeep Kanoi — Sat, 24 Oct 2026 19:27:15 +0000

ITAT Indore remands 80G rejection after noting existing 12AB registration and an unnotified religious expenditure objection; permits Form 10AB correction.

The post Existing 12AB Registration Supports Fresh Examination of 80G Application: ITAT Indore appeared first on TaxGuru.

Service Tax | CESTAT Hyderabad Quashes Service Tax Demand on Construction of Independent Residential Houses

CA Sandeep Kanoi — Sat, 24 Oct 2026 19:24:59 +0000

CESTAT Hyderabad quashes service tax demands on independent houses as Revenue failed to prove the statutory ingredients of a residential complex.

The post CESTAT Hyderabad Quashes Service Tax Demand on Construction of Independent Residential Houses appeared first on TaxGuru.

Goods and Services Tax | Credit Notes Reduce Turnover for Inverted Duty Refund Calculation: GSTAT Kolkata

CA Sandeep Kanoi — Sat, 24 Oct 2026 19:22:58 +0000

GSTAT Kolkata upheld deduction of valid credit notes from turnover for inverted duty refund calculation and dismissed Revenue’s appeal.

The post Credit Notes Reduce Turnover for Inverted Duty Refund Calculation: GSTAT Kolkata appeared first on TaxGuru.

Goods and Services Tax | ITC Demand Beyond Cancellation Notice Invalidates Cash-Deposit Condition: GSTAT Lucknow

CA Sandeep Kanoi — Sat, 24 Oct 2026 19:22:31 +0000

GSTAT Lucknow revoked registration cancellation and rejected a ₹26.26 lakh cash condition beyond the notice, leaving fresh proceedings open.

The post ITC Demand Beyond Cancellation Notice Invalidates Cash-Deposit Condition: GSTAT Lucknow appeared first on TaxGuru.

Company Law | Earlier Judgment Cannot Be Reopened Through Compliance Appeals: NCLAT Delhi

CA Sandeep Kanoi — Sat, 24 Oct 2026 19:20:44 +0000

NCLAT New Delhi dismissed three appeals against orders implementing its earlier judgment affirmed by the Supreme Court in a company management dispute.

The post Earlier Judgment Cannot Be Reopened Through Compliance Appeals: NCLAT Delhi appeared first on TaxGuru.

Goods and Services Tax | Sale During Transit Requires Documents Reflecting Actual Goods Movement: GSTAT Raipur

CA Sandeep Kanoi — Sat, 24 Oct 2026 19:19:57 +0000

GSTAT Raipur upheld ₹4.40 lakh penalty for an expired onward e-way bill and incorrect dispatch point despite the original bill remaining valid.

The post Sale During Transit Requires Documents Reflecting Actual Goods Movement: GSTAT Raipur appeared first on TaxGuru.

Goods and Services Tax | Belated GST Payment Does Not Erase Interest and Penalty: GSTAT Kolkata

CA Sandeep Kanoi — Sat, 24 Oct 2026 19:19:00 +0000

GSTAT Kolkata upheld interest and Section 73(9) penalty where tax and interest were not paid within 30 days of the show-cause notice.

The post Belated GST Payment Does Not Erase Interest and Penalty: GSTAT Kolkata appeared first on TaxGuru.

Goods and Services Tax | Arrest Memo Cannot Substitute Commissioner’s GST Section 69 Order: Punjab and Haryana HC

CA Sandeep Kanoi — Sat, 24 Oct 2026 19:18:18 +0000

Punjab and Haryana HC orders release over uncommunicated Section 69 arrest order and breached notice undertaking, but rejects 24-hour detention ground.

The post Arrest Memo Cannot Substitute Commissioner’s GST Section 69 Order: Punjab and Haryana HC appeared first on TaxGuru.

Corporate Law | Calcutta High Court Denies Sujit Bose Bail in Municipal Recruitment Money Laundering Case

CA Sandeep Kanoi — Sat, 24 Oct 2026 19:16:45 +0000

Calcutta HC rejects Sujit Bose’s PMLA bail plea, citing Section 45, newly traced properties and continuing ED and CBI investigations.

The post Calcutta High Court Denies Sujit Bose Bail in Municipal Recruitment Money Laundering Case appeared first on TaxGuru.

Goods and Services Tax | Cash Pre-Deposit Shortfall Curable Under GST Appeal Amnesty Scheme: GSTAT Agra

CA Sandeep Kanoi — Sat, 24 Oct 2026 19:16:05 +0000

GSTAT Agra restores an amnesty appeal subject to payment of the cash pre-deposit shortfall within 30 days and directs fresh consideration on merits.

The post Cash Pre-Deposit Shortfall Curable Under GST Appeal Amnesty Scheme: GSTAT Agra appeared first on TaxGuru.

Goods and Services Tax | Unresolved Route and Destination Require Fresh GST Adjudication: GSTAT Raipur

CA Sandeep Kanoi — Sat, 24 Oct 2026 19:15:40 +0000

GSTAT Raipur remands ₹3.30 lakh GST demand over disputed route and e-way bills, rejects MOV-07 service plea and keeps final liability open.

The post Unresolved Route and Destination Require Fresh GST Adjudication: GSTAT Raipur appeared first on TaxGuru.

Company Law | NCLAT Sets Aside Section 65 Fraud Findings Against SBI in Corporate Guarantor Insolvency Case

CA Sandeep Kanoi — Sat, 24 Oct 2026 18:55:05 +0000

NCLAT overturns NCLT’s Section 65 fraud findings against SBI, citing continuing corporate guarantees, debt acknowledgments and misreading of evidence.

The post NCLAT Sets Aside Section 65 Fraud Findings Against SBI in Corporate Guarantor Insolvency Case appeared first on TaxGuru.

Corporate Law | CoC Commercial Wisdom Prevails Over Belated Revised Resolution Bid: Supreme Court

CA Sandeep Kanoi — Sat, 24 Oct 2026 18:52:31 +0000

Supreme Court restores CoC-approved resolution plan, holding that refusal to consider a belated revised bid was not a material irregularity under IBC.

The post CoC Commercial Wisdom Prevails Over Belated Revised Resolution Bid: Supreme Court appeared first on TaxGuru.

Goods and Services Tax | Vehicle Breakdown & Expired E-Way Bill: Karnataka HC Restricts GST Penalty to Rs. 25,000

CA Sandeep Kanoi — Sat, 24 Oct 2026 18:51:55 +0000

Karnataka HC sets aside GST detention penalty after vehicle breakdown and expired e-way bill; imposes Rs.25,000 penalty under Section 125.

The post Vehicle Breakdown & Expired E-Way Bill: Karnataka HC Restricts GST Penalty to Rs. 25,000 appeared first on TaxGuru.

Goods and Services Tax | E-Way Bill Expiry Without Tax Evasion Cannot Justify GST Penalty: Jharkhand HC

CA Sandeep Kanoi — Sat, 24 Oct 2026 18:51:11 +0000

Jharkhand HC quashes Rs. 5.18 lakh tax and penalty demand after e-way bill expired during Diwali restrictions, finding no intent to evade GST.

The post E-Way Bill Expiry Without Tax Evasion Cannot Justify GST Penalty: Jharkhand HC appeared first on TaxGuru.

Goods and Services Tax | GST Demand on Duplicate GSTR-1 Entries Quashed for Denial of Hearing: Gujarat High Court

CA Sandeep Kanoi — Sat, 24 Oct 2026 18:50:39 +0000

Gujarat HC quashes GST demand arising from duplicate GSTR-1 entries and remands the matter for fresh adjudication with personal hearing.

The post GST Demand on Duplicate GSTR-1 Entries Quashed for Denial of Hearing: Gujarat High Court appeared first on TaxGuru.

Goods and Services Tax | GST Writ Petition Filed After Appeal Limitation Cannot Be Entertained: Orissa HC

CA Sandeep Kanoi — Sat, 24 Oct 2026 18:49:20 +0000

Orissa HC dismisses delayed GST writ petition, holding that portal upload constitutes valid service and statutory appeal limitation cannot be bypassed.

The post GST Writ Petition Filed After Appeal Limitation Cannot Be Entertained: Orissa HC appeared first on TaxGuru.

Goods and Services Tax | GST Order Set Aside as SCN Uploaded Under Additional Notices Tab: Delhi High Court

CA Sandeep Kanoi — Sat, 24 Oct 2026 18:48:39 +0000

Delhi HC sets aside GST order after SCN uploaded under Additional Notices tab went unnoticed; grants fresh hearing and keeps notification validity open.

The post GST Order Set Aside as SCN Uploaded Under Additional Notices Tab: Delhi High Court appeared first on TaxGuru.

Goods and Services Tax | Unsigned GST DRC-07 Orders Invalid Despite Department’s Explanation: Telangana HC

CA Sandeep Kanoi — Sat, 24 Oct 2026 18:47:49 +0000

Telangana HC sets aside unsigned GST DRC-07 orders, holding that departmental explanations cannot override mandatory signature requirements.

The post Unsigned GST DRC-07 Orders Invalid Despite Department’s Explanation: Telangana HC appeared first on TaxGuru.

Excise Duty | Supreme Court Dismisses Enercon India Tax SLP as Withdrawn Due to Low Tax Effect

CA Sandeep Kanoi — Sat, 24 Oct 2026 18:46:49 +0000

Supreme Court permits Revenue to withdraw SLP against Enercon India Ltd. due to low tax effect, leaving the question of law open.

The post Supreme Court Dismisses Enercon India Tax SLP as Withdrawn Due to Low Tax Effect appeared first on TaxGuru.

Income Tax | Delhi HC Sets Aside ₹31.58 Lakh GST Demand Despite Visible Additional Notices Tab

CA Sandeep Kanoi — Sat, 24 Oct 2026 18:44:01 +0000

Delhi HC sets aside ₹31.58 lakh GST demand and grants fresh hearing despite rejecting claim that Additional Notices tab was inaccessible.

The post Delhi HC Sets Aside ₹31.58 Lakh GST Demand Despite Visible Additional Notices Tab appeared first on TaxGuru.

Corporate Law | Supreme Court Allows Common Sureties Across Multiple FIRs to Prevent Bail Becoming Ineffective

CA Sandeep Kanoi — Sat, 24 Oct 2026 18:42:17 +0000

Supreme Court permits common sureties across multiple FIRs in different States, balancing bail conditions with personal liberty under Article 21.

The post Supreme Court Allows Common Sureties Across Multiple FIRs to Prevent Bail Becoming Ineffective appeared first on TaxGuru.

Corporate Law | MSMED Award Writ Challenge Not Maintainable Without Statutory Remedy: J&K HC

CA Sandeep Kanoi — Sat, 24 Oct 2026 18:37:30 +0000

J&K High Court dismisses writ against ₹11.53 crore MSMED award, directing recourse to statutory remedies and 75% pre-deposit.

The post MSMED Award Writ Challenge Not Maintainable Without Statutory Remedy: J&K HC appeared first on TaxGuru.

Income Tax | ITAT Raipur Grants Final Hearing Opportunity in Seven Income Tax Appeals

CA Sandeep Kanoi — Sat, 24 Oct 2026 18:36:25 +0000

ITAT Raipur restores seven appeals for fresh adjudication, granting the assessee one final opportunity to comply with hearing notices.

The post ITAT Raipur Grants Final Hearing Opportunity in Seven Income Tax Appeals appeared first on TaxGuru.

Company Law | Collusive Loans Cannot Constitute Financial Debt Under IBC: NCLAT Delhi Sets Aside CIRP

CA Sandeep Kanoi — Sat, 24 Oct 2026 18:35:32 +0000

NCLAT sets aside insolvency admission against Mack Star, holding that collusive Yes Bank loan transactions did not constitute financial debt.

The post Collusive Loans Cannot Constitute Financial Debt Under IBC: NCLAT Delhi Sets Aside CIRP appeared first on TaxGuru.

Corporate Law | Calcutta HC Releases Highway Encroachment Writ Petition for Hearing by Appropriate Bench

CA Sandeep Kanoi — Sat, 24 Oct 2026 18:34:56 +0000

Calcutta HC directs highway encroachment dispute under the 1964 Act to the appropriate Group IX Bench due to roster jurisdiction.

The post Calcutta HC Releases Highway Encroachment Writ Petition for Hearing by Appropriate Bench appeared first on TaxGuru.

Corporate Law | Calcutta HC Rejects Recall Plea Against Panchayat Encroachment Order Over Jurisdiction Objection

CA Sandeep Kanoi — Sat, 24 Oct 2026 18:34:18 +0000

Calcutta High Court rejects recall application, holding that the Single Judge had jurisdiction over the panchayat writ petition.

The post Calcutta HC Rejects Recall Plea Against Panchayat Encroachment Order Over Jurisdiction Objection appeared first on TaxGuru.

Corporate Law | District Magistrate Must Give Reasons While Deciding Highway Encroachment Appeal: Calcutta HC

CA Sandeep Kanoi — Sat, 24 Oct 2026 18:33:43 +0000

Calcutta High Court upholds setting aside of a non-speaking District Magistrate order under Section 10(4) of the West Bengal Highways Act.

The post District Magistrate Must Give Reasons While Deciding Highway Encroachment Appeal: Calcutta HC appeared first on TaxGuru.

Goods and Services Tax | GST Order Under Section 73 Quashed for Denial of Personal Hearing: Jharkhand HC

CA Sandeep Kanoi — Sat, 24 Oct 2026 18:33:23 +0000

High Court quashes GST Section 73 order dated 27 April 2024 for denial of personal hearing and permits fresh adjudication after hearing.

The post GST Order Under Section 73 Quashed for Denial of Personal Hearing: Jharkhand HC appeared first on TaxGuru.

Company Law | NCLAT Delhi Grants 30 Days to Pay ₹30 Crore Under Approved Resolution Plan

CA Sandeep Kanoi — Sat, 24 Oct 2026 18:32:33 +0000

NCLAT grants 30 days to pay ₹30 crore under an approved IBC resolution plan, holding that extending payment time is not plan modification.

The post NCLAT Delhi Grants 30 Days to Pay ₹30 Crore Under Approved Resolution Plan appeared first on TaxGuru.

Income Tax | ITAT Raipur Restores ₹4.08 Crore Addition Appeal for Fresh Hearing

CA Sandeep Kanoi — Sat, 24 Oct 2026 18:30:53 +0000

ITAT Raipur condones 83-day appeal delay and remands an ex-parte CIT(A) order involving a ₹4.08 crore addition for fresh adjudication.

The post ITAT Raipur Restores ₹4.08 Crore Addition Appeal for Fresh Hearing appeared first on TaxGuru.

Corporate Law | Shangri-La Eros Fined ₹1 Lakh for Automatically Adding Service Charge: CCPA

CA Sandeep Kanoi — Sat, 24 Oct 2026 18:21:54 +0000

CCPA fines Shangri-La Eros ₹1 lakh for default service charges; optional menu disclosures and refunds do not cure the billing violation.

The post Shangri-La Eros Fined ₹1 Lakh for Automatically Adding Service Charge: CCPA appeared first on TaxGuru.

Corporate Law | CCPA Imposes ₹1 Lakh Penalty on Britannia for Misleading 100% Whole Wheat Bread Advertisement

CA Sandeep Kanoi — Sat, 24 Oct 2026 18:20:50 +0000

CCPA fines Britannia ₹1 lakh and orders withdrawal of misleading 100% Whole Wheat Bread advertisements over product composition claims.

The post CCPA Imposes ₹1 Lakh Penalty on Britannia for Misleading 100% Whole Wheat Bread Advertisement appeared first on TaxGuru.