HC: Quashes assessment where notices were served on email id not registered with GST portal

• In Favour of Petitioner
• Citation Number : TS-611-HC(PAT)-2025-GST

Delhi HC to examine validity of bank-attachment pending appeal against underlying AO

NCLAT: Affirms NCLT order directing secured creditor to deposit 'workmen's dues' with Liquidator

HC: Insurance claim on dead horses is capital receipt; Rejects Revenue's attempt to invoke Sec. 41(1)

• In Favour of Assessee
• Citation Number : TS-900-HC-2025(BOM)

HC: Recording reasons "substitutes subjectivity with objectivity", applies to all administrative orders like registration-cancellation

• In Favour of Petitioner
• Citation Number : TS-610-HC(HP)-2025-GST

HC: Upholds DRT route for borrower; Refuses to interfere with bank’s SARFAESI proceedings

HC: No relief under MSME-framework if status unclaimed before NPA-declaration; Dismisses challenge to SARFAESI recovery-proceedings

HC: Voids SARFAESI auction citing payment rule violations; Affirms DRAT ruling

HC: Agricultural land exempt from recovery under SARFAESI; Quashes DRAT order

Business Restructuring: An Evolving Landscape and India Transfer Pricing Perspective

HC: Violation of 'Audi Alteram Partem' as notice u/s 148 issued on incorrect email address

• In Favour of Assessee
• Citation Number : TS-899-HC-2025(GUJ)

HC: Dismisses Consultant's writ challenging Rs. 285 crores penalty reckoning Section 122 (1A) from SCN date

• In Favour of Respondent
• Citation Number : TS-609-HC(DEL)-2025-GST

Delhi HC to decide scope of ‘taxable-person’ for penalty u/s 122 (1A); Stays recovery vis-a-vis Director

HC: Provision for doubtful debts/advances not a ‘reserve’ or liability u/s 115JA for AY 1997-98

• In Favour of Assessee
• Citation Number : TS-896-HC-2025(BOM)

Judicial Pronouncements in IP Sphere - A Recap!

AAR: Medicines, consumables supplied to in-patient/out-patient treatment, exempt if ‘naturally bundled’ with healthcare services

• In Favour of Applicant
• Citation Number : TS-607-AAR(KER)-2025-GST

AAR: No GST on Peeled, Chopped and Packed Garlic, classifiable under CH 0703

• In Favour of Applicant
• Citation Number : TS-608-AAR(GUJ)-2025-GST

HC: Rejects retrospective application of Sec. 50C proviso; Dismisses Revenue's appeal

• In Favour of Assessee
• Citation Number : TS-884-HC-2025(DEL)

HC: Sec 153A provisions apply only where incriminating material exists; Dismisses Revenue' appeal

• In Favour of Assessee
• Citation Number : TS-886-HC-2025(CAL)

HC: Sets aside Sec. 148A(d) order as passed beyond the scope of Sec. 148A(b) notice

• In Favour of Assessee
• Citation Number : TS-888-HC-2025(DEL)