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

WPA 4133 of 2025

Held

Appellate authority is competent to accept any additional evidence in terms of the provisions contained in Rule 112.

Authority

High Court Calcutta

Citation

2025-TaxTijori-GST-J-200

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Case No

CIVIL APPEAL NO. 9764 OF 2025 [Arising out of S.L.P. (C) No. 17995 of 2022]

Held

Proper officer could not be absolved of the statutory obligation to pass a reasoned order, where payment is made by appellant under protest. Supreme Court set aside order passed by High Court.

Authority

The Supreme Court of India

Citation

2025-TaxTijori-GST-J-199

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Case No

WP No. 19380 of 2024

Held

Notice send via E-mail cannot be treated as service where is registration is cancelled. High Court grants relief.

Authority

High Court Karnataka

Citation

2025-TaxTijori-GST-J-198

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Case No

WRIT TAX No. - 1980 of 2024

Held

Appeal under Section 107 of the Act has been rejected on the ground of limitation without assigning any reason. High Court set aside the order.

Authority

High Court Allahabad

Citation

2025-TaxTijori-GST-J-197

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Case No

W.P.No.29716 of 2024

Held

No show cause notice can be clubbed. Issued for more than one financial year since the same is impermissible in law.

Authority

High Court Madras

Citation

2025-TaxTijori-GST-J-196

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Case No

WRIT TAX No. - 2831 of 2025

Held

Excess stock found, Intiate proceeding u/s 74 of act instead of initiate proceeding u/s 130 of GST Act. High Court granted interim protection to the petitioner by restraining coercive recovery actions.

Authority

High Court Allahabad

Citation

2025-TaxTijori-GST-J-195

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Case No

W.P.No.22639 of 2025 and W.M.P.No.25489 of 2025

Held

Assessee is eligble for relief u/s 16(5) of GST Act. High Court order for refund.

Authority

High Court Madras

Citation

2025-TaxTijori-GST-J-194

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Case No

W.P.No.22320 of 2025

Held

No extension to submit additional document. High Court quashes order.

Authority

High Court Madras

Citation

2025-TaxTijori-GST-J-193

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Case No

WRIT PETITION (M/B) No. 458 OF 2025

Held

Revoke GST registration, cancelled due to non filling of returns. Uttarakhand High Court grant relief.

Authority

High Court Uttarakhand

Citation

2025-TaxTijori-GST-J-192

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Case No

W.P.(C) 7250/2024

Held

No Negative blocking of ITC.

Authority

Delhi High Court

Citation

2025-TaxTijori-GST-J-191

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