Voluntary Revision Under Section 18A - Second Chances

HC: Parallel TM registrations in different-classes bar infringement claim; Quashes injunction against “NOURISH YOU”

ITAT: Assessee covered u/s 115A, not required to file return; Quashes reassessment proceedings

• In Favour of Assessee
• Citation Number : TS-1542-ITAT-2025(DEL)

Delhi HC quashes mechanical cancellation of boAt’s registration; Imposes cost for Revenue’s ‘cavalier’ approach

NCLT: Hardship, sympathy can't halt Financial-Creditors' rights against personal-guarantors once default committed; Allows insolvency-plea

Personal Data Protection: Statutory Safeguards in India

SC confirms Bombay HC ruling on bogus purchases; Dismisses Assessee’s SLP

SC to examine validity of Central's parallel SCN when State's proceedings close without adjudication

HC: Parallel proceedings bar not attracted when state proceedings close without adjudication, allows Central’s SCN to proceed

• In Favour of Appellant
• Citation Number : TS-956-HC(CHAT)-2025-GST

ITAT: Appellate-Authorities can admit new claims backed by record; AO to examine enhanced Sec. 54B deduction on merits

• In Favour of Assessee
• Citation Number : TS-1541-ITAT-2025(Ahd)

SC: Letters Patent Appeals not maintainable against Single Judge order in arbitration execution; Quashes HC order

ITAT: No unfettered power to PCIT to invoke Sec.263 revision basis mere disagreement or without recording merits

• In Favour of Assessee
• Citation Number : TS-1539-ITAT-2025(Mum)

HC: Allahabad HC quashes GST registration cancellation issued through system-generated notice without authority’s name or designation

• In Favour of Petitioner
• Citation Number : TS-955-HC(ALL)-2025-GST

IFSCA: Floats consultation paper on framework for implementation services by Investment Advisers in IFSC

RBI: Introduces Nomination Facility to facilitate settlement of claims upon death of deceased customer

RBI: Releases draft circular on guidelines to facilitate faster cross-border inward payments

Govt. releases Maharashtra Global Capability Centre Policy; Aims 400 new GCCs to promote priority sectors

GSTN advises Taxpayers to update bank details under Rule 10A to avoid registration suspension

RBI enhances export proceeds realisation deadline from 9 to 15 months

HC: Flags systemic lapses in online notice service and resulting loss of appeal rights; Remands matter

• In Favour of Petitioner
• Citation Number : TS-954-HC(ALL)-2025-GST