Tax Tijori

CBDT Extends ITR Filing Due Date to September 15, 2025 Omission Of Sections 206AB & 206CCA from April 1, 2025. The Supreme Court on 20.05.2025 ruled that candidates must have a minimum of three years' experience as practising lawyers to be eligible for entry-level posts in the judicial service as Munsif Magistrates. Enhanced Threshold Limits For TDS and TCS from April 1, 2025. Section 194T requires firms and LLPs to deduct TDS at the rate of 10% if the payments made to partners are more than Rs. 20,000 in a financial year.

GST JUDICIARY

Case No

WP(C) NO. 9086 OF 2025

Held

Section 161 is not strictly limited to formal applications.

Authority

High Court Kerala at Ernakulam

Citation

2025-TaxTijori-GST-J-181

Become a member or Login to access details/download the judgment

Case No

Civil Writ Jurisdiction Case No.5495 of 2025

Held

Patna High Court sets aside order by stating Uploading Summary of SCN on GST Portal Solely Not Fulfills S. 169.

Authority

High Court Bihar

Citation

2025-TaxTijori-GST-J-180

Become a member or Login to access details/download the judgment

Case No

W.P.(C) 11634/2024 & CM APPL. 48366/2024

Held

SCN Can Be Issued to a Legal Representative Only If They Are Carrying On the Deceased’s Business.

Authority

High Court Delhi

Citation

2025-TaxTijori-GST-J-179

Become a member or Login to access details/download the judgment

Case No

WRIT-TAX NO. 1603 OF 2024

Held

GST S. 74 Proceedings' Closure Does Not Absolve Penalty u/s 122 of GST Act.:

Authority

High Court Allahabad

Citation

2025-TaxTijori-GST-J-178

Become a member or Login to access details/download the judgment

Case No

WP NO. 16809 of 2025

Held

Failure to Check Additional Notice Tab on GST Portal Not FatalHigh Court Grants Relief.

Authority

High Court Madras

Citation

2025-TaxTijori-GST-J-177

Become a member or Login to access details/download the judgment

Case No

W.P.(C) 6723/2025

Held

Letter Quantifying GST demand and Penalty is Only a Response cannot be treated as Order.

Authority

High Court Delhi

Citation

2025-TaxTijori-GST-J-176

Become a member or Login to access details/download the judgment

Case No

WP No. 16787 of 2025

Held

GST Notices Must Be Effectively Served.

Authority

High Court Madras

Citation

2025-TaxTijori-GST-J-175

Become a member or Login to access details/download the judgment

Case No

W.P.(C) 7485/2024 & CM APPL. 31186/2024

Held

Untimely Issuance of Deficiency Memo not Grounds to Refuse Interest on Delayed GST ITC Refund.

Authority

High Court Delhi

Citation

2025-TaxTijori-GST-J-174

Become a member or Login to access details/download the judgment

Case No

W.P.(C) No.12718 of 2025

Held

Orissa High Court Slams Mechanical and Non-Speaking Order while cancellation of GST Registration.

Authority

High Court Orissa

Citation

2025-TaxTijori-GST-J-173

Become a member or Login to access details/download the judgment

Case No

Service Tax Appeal No. 50259 of 2024

Held

Mere suppression of facts is not enough to invoke the extended period of limitation u/s 73.

Authority

CESTAT Delhi

Citation

2025-TaxTijori-GST-J-172

Become a member or Login to access details/download the judgment

Address:

Flat No. 102, Vishwakarma Apartment,
West Amber Talab, Roorkee – 247667

Important Income Tax Links

Important GST Links

Important Links