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

W.P.(MD) No. 18076 of 2025

Held

Firm closed, unaware of notice issued. High Court grants relief to submit reply after depositing Tax amount.

Authority

High Court Madras

Citation

2025-TaxTijori-GST-J-189

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Case No

Service Tax Appeal No. 50717 of 2024

Held

If tax and interest are paid within 30 days of order, penalty shall be imposed to 25%, as per Section 78.

Authority

CESTAT, New Delhi

Citation

2025-TaxTijori-GST-J-188

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Case No

WPA 3159 of 2025

Held

High Court directs to compute Utilization and Reversal of ITC as per Rule 42 and Rule 43.

Authority

High Court Calcutta

Citation

2025-TaxTijori-GST-J-187

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Case No

WRIT TAX No. - 2285 of 2025

Held

No provision in the GST Act for reserving the judgement and delivering the judgement later on.

Authority

High Court Allahabad

Citation

2025-TaxTijori-GST-J-186

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Case No

Civil Writ Jurisdiction Case No. 11975 of 2024

Held

No GST Penalty from Pre-GST Era. High Court quashes order.

Authority

High Court Bihar

Citation

2025-TaxTijori-GST-J-185

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Case No

CWP No. 6990 of 2025

Held

Amount deposited under Protest cannot be treated as Voluntary payment.

Authority

High Court Calcutta

Citation

2025-TaxTijori-GST-J-184

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Case No

WPA 2606 of 2025

Held

DGGI authorities should be restricted to the period for which the proceeding has already not been initiated by the State.

Authority

High Court Calcutta

Citation

2025-TaxTijori-GST-J-183

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Case No

WPA 27169 of 2024

Held

Calcutta High Court Orders Reconsideration in Light of Section 16(5). ITC Denied for Late Filing of GSTR-3B.

Authority

High Court Calcutta

Citation

2025-TaxTijori-GST-J-182

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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

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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

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