SC: SC/ST Act Sec. 15A ensures victim’s right to hearing, not entitlement to favourable adjudication

SC: Criminal revision at the instance of informant/complainant does not abate upon their death

SC: Dominant nature test determines ‘workman’ status; High-sounding designations cannot override actual manual duties

SC: Mere inadequacy of records produced is insufficient for invoking jurisdiction u/s 45A ESI Act

SC: Constitutional Courts cannot defer when tender authority’s interpretation is vitiated by mala fides

ITAT: Quashes Sec. 263 revision absent short charge of tax, higher tax-rate u/s 68 r.w.s. 115BBE already applied

• In Favour of Assessee
• Citation Number : TS-1732-ITAT-2025(DEL)

HC: Rejects second bail plea of accused associated with Adarsh Build Estate, given ‘serious offence’

HC: Rejects anticipatory bail in Rs. 24 cr. fraud over absconding and gravity concerns

ITAT: Rejects benchmarking intra-group loan with floating LIBOR-based rate; Fixes 6.5% as interest rate to determine ALP

• In Favour of Assessee
• Citation Number : TS-784-ITAT-2025(Mum)-TP

HC: Rejects plea for quashing Special-Court order declaring accused in Adarsh scam as ‘proclaimed person'

HC: Declines bail to former Adarsh MD in Rs. 1700 cr. fraud

Government releases FAQs on HSNS Cess Act and Rules, 2026

HC: Dismisses writ challenging GST demand based on self-assessed GSTR-1 liability

• In Favour of Respondent
• Citation Number : TS-1043-HC(AP)-2025-GST

HC: Rejects writ against Rs. 42.25 Crore GST order; Relegates Assessee to statutory remedy

• In Favour of Petitioner
• Citation Number : TS-1042-HC(GUJ)-2025-GST

HC: Quashes refund denial of interest paid on GST wrongly demanded for leasehold rights assignment

• In Favour of Petitioner
• Citation Number : TS-1041-HC(GUJ)-2025-GST

HC: Rejection of GST appeal for non-filing of appeal hard copy unsustainable; Remands matter

• In Favour of Petitioner
• Citation Number : TS-1039-HC(J&K)-2025-GST

HC: Quashes assessment order for excess demand beyond SCN, natural justice violation

• In Favour of Petitioner
• Citation Number : TS-1040-HC(ALL)-2025-GST

China Issues VAT Implementation Regulations

CBDT notifies Cancer Institute, Chennai under Sec. 35(1)(ii)

ITAT: ITAT: Upholds direction to recompute Sec. 14A disallowance sans AO’s satisfaction; Confirms capital-subsidy inclusion u/s 115JB

• In Favour of Assessee
• Citation Number : TS-1730-ITAT-2025(DEL)