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

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