thetaxcorp.in

Section 106 Evidence Act Cannot Substitute Prosecution's Primary Burden of Proof: Supreme Court Reaffirms in Anees vs State Govt. of NCT

Summary The Supreme Court's decision in Anees Vs State Govt. of NCT consolidates and reaffirms core principles of criminal evidence law in India.
thetaxcorp.in

Supreme Court Dismisses Revenue's SLP as CENVAT Refund Already Released to BlackBerry India

Summary The Supreme Court in Commissioner Vs Blackberry India Pvt. Ltd. (Special Leave Petition (Civil) Diary No(S). 37059/2024, 04/11/2024) dismissed ...
thetaxcorp.in

Orissa High Court Allows Operation of Attached Steel Plants Under PMLA While Preserving Enforcement Directorate's Attachment Orders

Summary The Orissa High Court's order in Deepak Steel And Power Ltd. Vs Enforcement Directorate (Orissa High Court) in CRLMC No. 511 of 2025 and CRLMC ...
thetaxcorp.in

E-Gazette Timestamps and Import Policy: Delhi High Court Rules Against Retrospective Application of DGFT Restrictions

Summary The Delhi High Court's ruling in Bright Metal Refiners Vs Director General serves as a definitive reaffirmation of the limits of ...
thetaxcorp.in

Rajasthan High Court Orders Refund of Rs. 2,35,23,506 Recovered via GST DRC-03 During Search — Payment Held Non-Voluntary

Summary The Rajasthan High Court's order in Baba Contractors and Engineers Vs Union of India (D.B. Civil Writ Petition No. 21298/2025) marks a ...
thetaxcorp.in

Impact of Omitting Section 13(8)(b) of IGST Act on Intermediary Services

Summary The legislative intervention to omit Section 13(8)(b) of the IGST Act, 2017 removes a long-standing barrier for cross-border facilitators.
thetaxcorp.in

Advocate's Negligence Alone Cannot Excuse 534-Day Appeal Delay: Supreme Court Upholds Refusal to Condone Delay

Summary The Supreme Court's decision in Rajneesh Kumar & Anr. Vs Ved Prakash (2024 INSC 891) settles any ambiguity that may have existed about the scope ...
thetaxcorp.in

GSTAT Bengaluru on Section 76 CGST: liability of registered suppliers who collect but do not remit GST

Summary The GSTAT Bengaluru ruling involving M/s K M B Facility Management Services clarifies that Section 76 of the CGST Act is not restricted ...
thetaxcorp.in

Clandestine Excise Demand Falls Without Corroborative Evidence: CESTAT Kolkata Ruling in Premier Power Products Case

Summary The CESTAT Kolkata's decision in Premier Power Products (CAL) Pvt. Ltd. Vs Commissioner of Central Excise reinforces a well-settled but ...
thetaxcorp.in

Allahabad High Court Quashes GST Proceedings Grounded in Omitted Rule 96(10) of CGST Rules

Summary The Allahabad High Court, in Saran Impex Vs State of U.P. and six connected petitions decided on 30 September 2026, applied the Supreme ...
thetaxcorp.in

PMLA Investigation After Trial Commencement: Gauhati High Court Refuses Enforcement Directorate's Interrogation Request

Summary The Gauhati High Court's decision in Enforcement Directorate Vs Gautam Kundu & Anr. (Crl. Rev.P. 324/2022, decided 26 July 2023) settles ...
thetaxcorp.in

Indian Subsidiary Without Contract Authority Cannot Be Treated as Dependent Agent Permanent Establishment — ITAT Delhi Ruling in ITOCHU Corporation Case

Aggrieved by this order, ITOCHU Corporation appealed before the Income Tax Appellate Tribunal, Delhi "D" Bench, comprising Vice President Shri G.S. Pannu and Judicial Member Shri Anubhav Sharma. By ...