Govt. withdraws restriction on import of ‘Low Ash Metallurgical Coke’

Govt. notifies ITAT Amendment Rules, appeals to be filed with digital signature

HC: Stock-in-trade recorded in books of accounts and explained with coetaneous evidences not liable to be seized

• In Favour of Assessee
• Citation Number : TS-1737-HC-2025(BOM)

HC: Manual ITR for AY 2007-08 non-est; Denies Sec. 80-IC deduction for non-compliance with Sec. 80AC

• In Favour of Revenue
• Citation Number : TS-1722-HC-2025(MAD)

HC: Depreciation on block assets can’t be denied due to non-use of certain units during relevant AY

• In Favour of Assessee
• Citation Number : TS-1726-HC-2025(MAD)

ITAT: Quashes revision order; Sec. 69C cannot be invoked for disallowance of bogus purchases

• In Favour of Assessee
• Citation Number : TS-1733-ITAT-2025(DEL)

HC: HC: HC: IT utility cannot bar bona fide set-off claims; Directs CBDT accept paper revised return

• In Favour of Assessee
• Citation Number : TS-1734-HC-2025(BOM)

HC: Commissioner can exercise powers u/s 264 to rectify mistakes made by Assessee in return

• In Favour of Assessee
• Citation Number : TS-1736-HC-2025(BOM)

ITAT: Penalty u/s 271AAB(1A) levied solely basis retracted statement sans incriminating material unsustainable

• In Favour of Assessee
• Citation Number : TS-1735-ITAT-2025(DEL)

ITAT: Tolerance band u/s 43CA applies retrospectively; Deletes addition given consideration within limit

• In Favour of Assessee
• Citation Number : TS-1704-ITAT-2025(Mum)

Significant GST and Indirect Tax Rulings, Litigation Trackers, Notifications and Circulars for December 2025

DGFT extends Minimum Export Price for Natural Honey till March 2026

Govt extends ADD on Flexible Slabstock Polyol from UAE till June 17, 2026

HC: Unsigned GST assessment order invalid; Sets aside DRC-07, permits fresh adjudication

• In Favour of Petitioner
• Citation Number : TS-1045-HC(AP)-2025-GST

DGFT launches Interest Subvention for Pre-and Post-Shipment and Collateral Support for Export Credit

HC: Quashes GST registration cancellation post-CIRP; Directs reconsideration by treating new management distinctly

• In Favour of Petitioner
• Citation Number : TS-1044-HC(AP)-2025-GST

SC: Vacancies advertised as open/general are not earmarked for any caste, class or gender

SC: HC Chief Justice has independent power to appoint additional places of HC sittings

SC: Mutation can be sought on basis of Will under MP Land Revenue Code

SC: Pending criminal proceedings no absolute bar to passport renewal where judicial permissions exist