HC: Dismisses writ where no appeal was lodged within maximum condonable period

• In Favour of Respondent
• Citation Number : TS-790-HC(BOM)-2025-GST

HC: Appeal filing alongside provisional attachment orders renders attaching bank accounts ineffective

• In Favour of Petitioner
• Citation Number : TS-789-HC(DEL)-2025-GST

HC: Directs refund with interest wrongly adjusted against cancelled demand

• In Favour of Petitioner
• Citation Number : TS-781-HC(DEL)-2025-GST

HC: Bombay HC allows challenge to adjudication orders without insisting on appellate remedy

• In Favour of Petitioner
• Citation Number : TS-780-HC(BOM)-2025-GST

HC: Relegates taxpayer to appeal remedy in detention of arecanuts noting disputed facts

• In Favour of Respondent
• Citation Number : TS-779-HC(CAL)-2025-GST

NCLAT: Liquidator entitled to fees despite Corporate Debtor’s asset sale by secured creditors under SARFAESI

ITAT: No denial of FTC merely on technical/procedural lapses, given requisite documents furnished by Assessee

• In Favour of Assessee
• Citation Number : TS-1204-ITAT-2025(Bang)

From Divergence to Discipline, Conflicts to Consistency - Will NAAR Reduce or Relocate Litigation?

HC: Copy of Bombay HC judgment quashing SCNs/orders based on omitted Rules 89(4B) and 96(10)

• In Favour of Petitioner
• Citation Number : TS-788-HC(BOM)-2025-GST

ITAT: Hardship allowance non-taxable capital receipt, 'buying peace' doesn't justify levying penalty

• In Favour of Assessee
• Citation Number : TS-1203-ITAT-2025(Mum)

NCLT: Meghalaya Power Distribution Corp. has ‘corporate person’ status under IBC; Allows Sec. 9 insolvency plea

NCLAT: Fraud vitiates everything, including order approving Resolution Plan; Upholds NCLT's decision

HC: Quashes tax-notice issued after resolution, for pre-CIRP period; Cites ‘clean slate’ doctrine

HC: NCLT lacks ‘elbowroom’ to replace IRP proposed by Corporate Applicant in Sec. 10 insolvency application

Bombay HC quashes SCNs/orders issued u/R 96(10) & 89(4B), citing lapse of proceedings post-omission

ITAT: Deletes Sec. 68 addition, confirms forfeited share application money is capital receipt

• In Favour of Assessee
• Citation Number : TS-1202-ITAT-2025(Mum)

ITAT: Interest u/s 234B not leviable beyond tax-discharge date; CPC erred in charging excess interest

• In Favour of Assessee
• Citation Number : TS-1196-ITAT-2025(Mum)

ITAT: Allows depreciation claim for approved research association; Deletes disallowance basis wrong assumption

• In Favour of Assessee
• Citation Number : TS-1201-ITAT-2025(Mum)

ITAT: Quashes Sec. 68 addition on unexplained share application; Directs AO to verify prior AY investments

• In Favour of Assessee
• Citation Number : TS-1195-ITAT-2025(Mum)

OECD releases tenth annual edition of 'Tax Policy Reforms' 2025