NCLT: Director's dues deemed investment, not ‘operational debt’; Rejects insolvency plea

HC: Directs reconsideration of ITC reversal, emphasizes compliance with GST circulars

• In Favour of Petitioner
• Citation Number : TS-1032-HC(KAR)-2025-GST

HC: Allows correction of B2C supplies wrongly reported as B2B in GSTR 1

• In Favour of Petitioner
• Citation Number : TS-1031-HC(KAR)-2025-GST

HC: SCN reopening refund finalised in appeal on Commissioner’s administrative review-order is unconscionable

• In Favour of Petitioner
• Citation Number : TS-1030-HC(ORI)-2025-GST

CBDT requests identified Assessees to voluntarily rectify errors resulting in ineligible refund claims

NCLT: Dismisses capital reduction scheme, absent excess capital/reserves to justify payment to shareholders

Delhi HC to examine if work contracts assigned by DJB attracts 12% or 18% GST

Orissa-HC's interim relief to JSW Steel on Rs.789 cr SCN over ‘Royalty’ based on audit objection

HC: Non-filing of LUT/Bond prior to export is a curable lapse; Refund denial unjustified

• In Favour of Petitioner
• Citation Number : TS-1029-HC(KAR)-2025-GST

ITAT: Holds Sec. 153D approval as mechanical, without application of mind; Quashes assessment order as invalid

• In Favour of Assessee
• Citation Number : TS-1703-ITAT-2025(DEL)

Delhi Government amends Excise Rules; Enhances storage limits for denatured spirit, expands sacramental wine permissions

HC: Summary SCN and order in Form DRC-01/07 without reasons violate Section 75

• In Favour of Petitioner
• Citation Number : TS-1028-HC(CAL)-2025-GST

HC: Officers must explore alternate service modes if Assessee does not respond to SCN

• In Favour of Petitioner
• Citation Number : TS-1027-HC(MAD)-2025-GST

ITAT: MNRE subsidy for hydro projects is capital incentive; AO cannot reduce asset cost or depreciation

• In Favour of Assessee
• Citation Number : TS-1702-ITAT-2025(DEL)

ITAT: Dismisses TP related ground, notes assessee entered into BAPA with CBDT

• In Favour of None/NA
• Citation Number : TS-768-ITAT-2025(Mum)-TP

HC: Rejects MSME's writ challenging SARFAESI-proceedings, cites repetitive petitions, bypassing statutory DRT mechanism

HC: Quashes final assessment order passed beyond 2 months from due date

• In Favour of Assessee
• Citation Number : TS-767-HC-2025(KAR)-TP

ITAT: No valid Sec. 148 notice served on legal heir or executor of deceased; Quashes unsustainable reassessment order

• In Favour of Assessee
• Citation Number : TS-1701-ITAT-2025(DEL)

HC: Replicating Relaxo’s hawai slippers’ side-ridges pattern constitutes design piracy; Affirms interim injunction

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