HC: Assessment order passed in the name of non-existent entity non-est; Follows Maruti judgment

• In Favour of Assessee
• Citation Number : TS-999-HC-2025(GUJ)

HC: Personal hearing cannot be denied basis SOP; Rules breach of principles of natural justice

• In Favour of Assessee
• Citation Number : TS-997-HC-2025(GUJ)

Significant GST and Indirect Tax Rulings, Litigation Tracker, Notifications and Circulars for July 2025

NCLAT: Lenders can't withdraw amounts from Corporate-Debtor’s account during CIRP-stay; Invokes 'principle of restitution'

SC: Accident during commute to workplace deemed to arise ‘out of employment’ under EC Act

SC: Transfers probe into NEET-aspirant’s death to CBI; Issues nationwide mental health guidelines

SC: Enhances land compensation for farmers; Reaffirms primacy of ‘highest bona fide sale exemplar’

SC: Legitimate expectation doctrine cannot defeat constitutional bar under Art. 170(3); Upholds delimitation bar on AP, Telangana

SC: Speaker acts as Tribunal, amenable to Judicial Review; Restores direction to expedite MLA-disqualification hearings

ITAT: Impermissible to seek condonation on vague assertion for belated filing, colossal lapse on Revenue's part

• In Favour of Assessee
• Citation Number : TS-996-ITAT-2025(Mum)

SC: Upholds Magistrate’s direction to register FIR u/s 156(3) CrPC despite non-exhaustion of remedies u/s 154

SC: Notice under BNSS Sec. 35 must follow statutory mode; Service via electronic means not valid

Netherlands : Netherlands Clarifies Scope of ATAD Interest Deduction Rules in New Decree

SC: Finding it a “fit case” for recall, SC to consider Bhushan Steel insolvency matter afresh

AT PMLA: Unauthenticated foreign documents inadmissible as evidence; Quashes ED's Rs. 2.3 cr. penalty

AT PMLA: Dismisses Govt's appeal seeking enhancement of FEMA penalty in foreign remittance case

HC: HC: Information missed in ITR-VI inadvertently, rectifiable by PCIT u/s 264; Remands matter

• In Favour of Assessee
• Citation Number : TS-995-HC-2025(CAL)

HC: Rejects plea to quash criminal-complaint for tax evasion given sanction & complaint properly authorized

• In Favour of Revenue
• Citation Number : TS-994-HC-2025(DEL)

July GST collections rises 7.5% Y-o-Y to Rs. 1.96 lakh cr

ITAT: Accepts Assessee's operating margin at 6.24%; No adjustment required under trading activity

• In Favour of Assessee
• Citation Number : TS-432-ITAT-2025(DEL)-TP