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TMI Tax Updates - e-Newsletter
May 30, 2025
Case Laws in this Newsletter:
GST
Income Tax
Customs
Corporate Laws
Insolvency & Bankruptcy
Law of Competition
PMLA
Service Tax
Central Excise
CST, VAT & Sales Tax
Indian Laws
TMI Short Notes
Bills:
Summary: A legal analysis comparing quasi-judicial powers of income tax authorities under Clause 246 of the Income Tax Bill, 2025 and Section 131 of the Income-tax Act, 1961. The provision empowers tax authorities with civil court-like powers for discovery, evidence production, and witness attendance. It modernizes existing legal frameworks, enhances investigative capabilities, and introduces procedural safeguards while maintaining core investigative principles across administrative hierarchies.
Bills:
Summary: A concise summary of the legal document:The Income Tax Bill, 2025, introduces Clause 245 to establish faceless jurisdiction for tax authorities, transforming administrative processes by minimizing human interaction. The provision aims to enhance efficiency, transparency, and accountability through technology-driven assessment. It empowers the government to create a scheme enabling dynamic, team-based tax proceedings with reduced direct interface, breaking traditional territorial jurisdictional constraints while providing parliamentary oversight.
Bills:
Summary: A legal provision in the Income Tax Bill, 2025 addresses procedural continuity when tax authorities change. Clause 244 enables a successor tax authority to continue proceedings from the stage left by a predecessor, while providing the assessee an opportunity to demand reopening or rehearing before an assessment order. The provision ensures administrative efficiency and protects taxpayer rights by maintaining procedural fairness during jurisdictional transitions.
Bills:
Summary: A legal analysis of a proposed statutory provision for case transfers in income tax proceedings reveals a modernized framework that maintains administrative flexibility while introducing procedural safeguards. The provision empowers specified tax authorities to transfer cases between jurisdictions, mandating reasonable opportunities for hearings and requiring documented transfer rationales. The new clause aims to streamline tax administration, balance administrative needs with taxpayer rights, and provide clear guidelines for jurisdictional transfers.
Bills:
Summary: Clause 242 of the Income Tax Bill, 2025 establishes a comprehensive framework for determining the jurisdiction of Assessing Officers. The provision clarifies jurisdiction based on business location or residence, provides mechanisms for resolving jurisdictional disputes, and sets strict time limits for challenging an officer's authority. It modernizes the existing framework from Section 124 of the 1961 Act, streamlining administrative processes while preserving core principles of tax assessment and ensuring efficient tax administration.
Articles
By: Sunil Kumar
Summary: The article discusses legal challenges surrounding supplies from Domestic Tariff Area (DTA) to Special Economic Zones (SEZ), focusing on customs duty, export duty, and related legal provisions. Multiple High Court judgments have consistently held that customs duties cannot be levied on intra-country transactions between DTA and SEZ units. The 2018 SEZ Rules amendment introduced export duty provisions, but lacks substantive legal mechanisms for assessment, penalties, and recovery. Recent legislative amendments in 2024 suggest the need for comprehensive legal reforms to clarify taxation procedures for DTA-SEZ transactions.
By: K Balasubramanian
Summary: A legal dispute arose over GST recovery for July 2019, where tax authorities improperly assessed and recovered taxes despite the taxpayer filing returns and paying dues. The Patna High Court found significant procedural violations by tax authorities, including passing recovery orders without proper notice and disregarding established legal procedures. The court issued notices seeking explanations from tax officials and considered potential contempt proceedings for unauthorized actions that caused undue hardship to the taxpayer.
By: Bimal jain
Summary: A tax authority issued a summary show cause notice and assessment order without following proper legal procedures under the Goods and Services Tax Act. The Gauhati High Court ruled that summaries cannot substitute formal legal documents, and tax proceedings require detailed show cause notices, statements, and orders with proper authentication. The court set aside the summary documents as legally insufficient, emphasizing the need for complete procedural compliance.
By: YAGAY andSUN
Summary: Fifteen mango consignments from India were rejected by U.S. authorities due to a documentation error on the PPQ Form 203, resulting in approximately USD 500,000 in losses. Despite proper irradiation treatment at a USDA-approved facility, incorrect certification by the state agricultural marketing board led to shipment destruction. The incident highlights critical documentation challenges in international agricultural exports and underscores the importance of precise compliance with regulatory requirements.
By: YAGAY andSUN
Summary: Concise Summary:The article advocates for banning advertisements of soft drinks in plastic bottles to combat environmental pollution. It argues that aggressive marketing perpetuates plastic waste, encourages overconsumption, and harms ecosystems. The proposed advertising ban would compel companies to develop sustainable packaging alternatives, reduce plastic pollution, protect public health, and shift consumer behavior towards more environmentally conscious choices.
By: YAGAY andSUN
Summary: A citizen in Faridabad confronted individuals burning dry leaves in a local park, highlighting environmental law violations. Using knowledge of legal regulations, the individual explained that open burning of leaves is prohibited by the Environmental Protection Act, Solid Waste Management Rules, and National Green Tribunal guidelines. Through calm communication, they successfully persuaded the group to stop burning leaves and understand the legal and health consequences of such actions.
By: YAGAY andSUN
Summary: Legal analysis summary:The article advocates for banning advertisements of soft drinks in plastic bottles to address environmental pollution. It argues that marketing of single-use plastic packaging contributes significantly to global waste problems by encouraging overconsumption. The proposed regulatory approach aims to compel corporations to develop sustainable packaging alternatives, reduce plastic waste, and protect public health. Key recommendations include implementing legislative measures to restrict advertising of environmentally harmful products, promoting biodegradable packaging, and empowering consumers to make eco-conscious choices.
By: YAGAY andSUN
Summary: Soft drink companies are proposed to install plastic shredding machines at their facilities to combat bottle littering and plastic waste. The initiative aims to create a circular economy by processing discarded bottles into recyclable materials, reducing environmental pollution. By taking responsibility for product lifecycle, manufacturers can contribute to sustainability, create jobs, enhance brand reputation, and address the growing plastic waste challenge through proactive waste management strategies.
By: YAGAY andSUN
Summary: Concise Legal Summary:The article discusses the environmental significance of tree planting as a critical ecological intervention. Trees provide substantial benefits including carbon dioxide absorption, climate regulation, and biodiversity preservation. Planting trees represents an individual and collective action against environmental degradation, symbolizing hope and potential systemic change. The text emphasizes that while individual efforts matter, comprehensive environmental protection requires coordinated actions from governments, corporations, and communities to address climate challenges and promote sustainable practices.
News
Summary: A parliamentary committee highlighted ambiguities in the Insolvency and Bankruptcy Code, suggesting potential amendments. The review followed a Supreme Court judgment involving a major corporate resolution plan. Committee members discussed resolution process delays and existing legal gaps. Government representatives appeared before the panel, indicating ongoing efforts to refine the insolvency framework. Sources suggest further legislative modifications may be considered to address emerging challenges in corporate bankruptcy proceedings.
Summary: A government minister launched the Battery Aadhaar Initiative to track battery lifecycles comprehensively. The digital system will assign unique identities to battery packs, enabling traceability of manufacturing details, safety certifications, and performance metrics. The initiative aims to support efficient recycling, prevent counterfeit products, and enhance battery management through advanced technological integration, contributing to India's clean energy transition and sustainability goals.
Summary: Markets regulator Sebi banned five senior bank officials from securities markets for insider trading involving unpublished price-sensitive information about derivative portfolio discrepancies. The officials allegedly traded bank shares while aware of internal financial irregularities totaling approximately Rs 2,093 crore. Sebi impounded Rs 19.78 crore from the officials and prohibited them from securities transactions pending further orders. The bank disclosed these accounting irregularities in March 2025 after internal investigations and external review.
Summary: The Reserve Bank of India plans to repurpose shredded banknotes by using them in particle board manufacturing, aiming to create a more environmentally friendly disposal method. After a study confirming technical feasibility, the bank is seeking manufacturers to incorporate currency briquette particles as a partial wood replacement. This approach addresses environmental concerns associated with traditional disposal methods like landfilling and incineration.
Summary: The central bank's annual report reveals a 57.12% increase in gold assets to Rs 4.32 lakh crore in fiscal year 2025. The rise stems from adding 54.13 metric tonnes of gold and price appreciation, with total gold holdings reaching 879.58 metric tonnes compared to 822.10 metric tonnes in the previous year. The increase is attributed to gold acquisition and currency exchange rate fluctuations.
Summary: The Reserve Bank of India's annual report highlights the country's economic resilience and growth potential. The central bank's balance sheet increased to Rs 76.25 lakh crore, with a significant rise in foreign exchange transactions. India is expected to remain the fastest-growing major economy in 2025-26, supported by strong macroeconomic fundamentals and proactive policies. The report notes challenges like global market volatility and geopolitical tensions, but remains optimistic about the economic outlook.
Summary: The Reserve Bank of India (RBI) reaffirmed its commitment to proactive supervisory measures for early risk identification and management. The central bank will focus on enhancing cyber resilience, implementing uniform cybersecurity guidelines, and strengthening governance across the financial system. Key priorities include improving regulatory efficiency, reviewing citizen services, upgrading complaint management, and developing a new Payments Vision document with emphasis on digital payment security and customer protection.
Summary: The Reserve Bank of India's annual report reveals currency printing expenditure increased 25% to Rs 6,372.8 crore in 2024-25, primarily due to higher banknote printing. Circulation of banknotes and coins grew by 6% and 9.6% respectively. Rs 500 denomination dominated at 86% in value and 40.9% in volume. The Rs 2000 note withdrawal continued, with 98.2% returned to banks. Counterfeit notes detection varied across denominations, with the central bank focusing on indigenous production and security features.
Summary: The Reserve Bank's balance sheet grew 8.2% to Rs 76.25 lakh crore in fiscal year 2025, generating a record dividend of Rs 2.69 lakh crore for the government. Asset increases were driven by gold, domestic, and foreign investments rising 52.09%, 14.32%, and 1.70% respectively. Income increased 22.77%, while expenditure rose 7.76%. Domestic assets comprised 25.73% of total assets, with foreign currency assets and gold accounting for 74.27%.
Summary: India's central bank predicts continued economic leadership in fiscal year 2026, citing robust macroeconomic fundamentals and financial sector strength. Despite potential global challenges like market volatility and geopolitical tensions, the economy is expected to maintain growth. Positive factors include easing supply-chain pressures, softening commodity prices, and strong agricultural production. The central bank remains confident about inflation alignment and manageable current account deficit.
Summary: PayG, an Indian payment gateway, secured a Payment Aggregator License from the Reserve Bank of India, marking a significant milestone in its fintech journey. The company aims to empower micro, small, and medium enterprises by providing secure, accessible digital payment solutions with over 120 payment options. PayG plans to expand digital commerce accessibility, focusing on innovative technology and supporting merchants across India through localized outreach and advanced technological tools.
Summary: A state chief minister urged the central government to advise the Reserve Bank of India to reconsider proposed restrictions on gold loan lending. The proposed regulations would prohibit banks from accepting gold as security for agricultural loans up to Rs 2 lakh, potentially disrupting rural credit systems. The chief minister argued that gold-backed loans are crucial for small farmers lacking formal documentation, providing a dignified credit access route and preventing dependence on exploitative informal moneylenders.
Summary: A Japanese leader warned against high tariffs and emphasized the importance of free, multilateral trade. He advocated for expanding the Asia-Pacific trade group, CPTPP, which includes multiple countries. Japan seeks to work constructively with the United States on investment and trade, while negotiating potential concessions through defense equipment purchases and agricultural product trades.
Summary: Stock markets rebounded after a two-day decline following a US court blocking reciprocal tariffs. The Sensex rose 320.70 points to 81,633.02, while the Nifty increased by 81.15 points to 24,833.60. Investors responded positively to the court's decision, with export-focused sectors performing well. Foreign institutional investors bought equities worth Rs 4,662.92 crore, and the Reserve Bank projected India as the fastest-growing major economy in the upcoming fiscal year.
Summary: A US court ruled against presidential tariff powers, blocking sweeping import duties under the International Emergency Economic Powers Act. Financial markets responded positively, with stock futures, oil prices, and the US dollar rising. The ruling challenged trade policies that had created global economic uncertainty, though the White House immediately appealed. Asian markets and international investors welcomed the decision, seeing it as potential relief from ongoing trade tensions.
Summary: A federal court in New York blocked the president's tariffs, ruling that he overstepped legal authority by invoking emergency powers to impose widespread taxes on imports. The court determined the tariffs exceeded executive power under the International Emergency Economic Powers Act, finding trade deficits do not constitute a national emergency. The decision impacts tariffs on multiple trading partners and disrupts the administration's trade policy, though some tariffs remain in place.
Summary: A federal court blocked the president from imposing sweeping tariffs under emergency powers law. The ruling rejected the legal basis for tariffs, finding they exceeded presidential authority under the International Emergency Economic Powers Act. The court determined trade deficits do not constitute a national emergency, and tariffs would require congressional approval. The administration plans to appeal, with the Supreme Court likely to make a final determination.
Summary: A federal trade court blocked presidential tariff impositions under emergency powers law, ruling that the president exceeded legal authority. Multiple lawsuits challenged the tariffs, arguing that trade deficits do not constitute a national emergency and that such measures require congressional approval. The court determined the emergency powers act does not authorize broad tariff implementation based on trade imbalances.
Summary: A US president defended his trade negotiation tactics, rejecting criticism about repeatedly changing tariff rates. He argued that threatening high tariffs and then reducing them is a strategic negotiation approach, not "chickening out". His fluctuating tariff policies have caused market volatility, with stocks experiencing significant fluctuations based on his trade announcements and subsequent modifications to proposed rates.
Summary: The Network Planning Group evaluated five infrastructure projects under PM GatiShakti, including four Metro Rail extensions and one Greenfield Airport. The proposals aim to enhance multimodal connectivity, reduce travel time, and stimulate regional growth. Metro projects focus on connecting key urban areas in Delhi and surrounding regions, while the airport project in Rajasthan seeks to improve air travel accessibility and support economic development.
Summary: Public sector general insurance companies underwent a comprehensive review, revealing significant growth in premium collections from Rs. 80,000 crore in 2019 to Rs. 1.06 lakh crore in 2025. The finance minister emphasized digital transformation, innovative product development, and improved customer experience. Companies were directed to adopt AI-driven systems, address emerging risks, and expand market reach through strategic collaborations while focusing on enhancing insurance penetration and density.
Circulars / Instructions / Orders
SEBI
1.
SEBI/HO/MRD/TPD-1/P/CIR/2025/79 - dated
29-5-2025
Measures for Enhancing Trading Convenience and Strengthening Risk Monitoring in Equity Derivatives
Summary: The circular provides comprehensive measures to enhance trading convenience and strengthen risk monitoring in equity derivatives markets. Key provisions include:Reforming Open Interest (OI) calculation by introducing Future Equivalent Open Interest (FutEq OI) methodology, which adjusts derivative positions based on delta sensitivity. Implementing new Market Wide Position Limit (MWPL) definitions linked to cash market delivery volumes, reducing potential market manipulation risks. Establishing stricter position limits for index options and futures, with specific constraints for different investor categories. Introducing intraday monitoring mechanisms and pre-open sessions for derivatives trading. Defining eligibility criteria for non-benchmark index derivatives and recalibrating individual entity-level position limits for single stock derivatives.The circular provides a phased implementation approach with specific timelines between July and December 2025.
Highlights / Catch Notes
GST
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Taxpayer Wins: CGST Act Section 54(11) Mandates Refund Release Despite Department's Revenue Risk Concerns
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Legal Challenge Rejected: Taxpayer Must First Pursue Appellate Remedies Under CGST Act Section 107 Before Seeking Writ Relief
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High Court Strikes Down Notice Procedure, Mandates Fair Hearing and Remands Case for Proper Adjudication Under Principles of Natural Justice
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Tax Authority's Input Tax Credit Denial Upheld: Jurisdiction Confirmed, Procedural Challenges Rejected, Statutory Appeal Path Preserved
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Tax Authority Ordered to Reconsider Order After Failing to Provide Proper Notice and Opportunity for Defense
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Bail Granted: Fraudulent Tax Credit Case Highlights Personal Liberty and Presumption of Innocence
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Taxpayers Lose Challenge: Rule 36(4) Upheld, Restricting Input Tax Credit for Non-Compliant Invoice Uploads
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Petitioner Wins Challenge Against GST Notices Due to Procedural Lapses and Lack of Natural Justice Principles
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Petitioner's Refund Claim Reinstated: Appellate Authority Ordered to Conduct Independent, Unbiased Review of Case Merits
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GST Registration Cancellation Overturned: Procedural Flaws Invalidate Retrospective Order, Ensuring Principles of Natural Justice
Income Tax
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Income Tax Return Filing Deadline Extended to 15th September 2025 for Non-Audited Cases Under Section 119
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Accommodation Entry Operators Exposed: Tax Liability Traced to Ultimate Beneficiaries Through Detailed Financial Analysis
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High Court Upholds Tax Tribunal Decision, Rejects Delayed Writ Petition Challenging Income Tax Orders from 2010-2013
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Online Learning Platform's Global Course Revenue Not Taxable as Technical or Included Services Under Section 9(1)(vii)
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Procedural Defect Nullifies Tax Assessment: Insufficient Notice Period Violates Statutory Requirement of Proper Hearing
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White Button Mushroom Cultivation in Controlled Environment Not Considered Agricultural Income Under Section 2(1A)
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Non-Resident Certification Fees: ITAT Upholds No TDS Requirement Under Section 195, Validates Assessee's Claim
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Tax Penalty Quashed: Bona Fide Belief Prevails in Outward Remittance Case Under Section 271(1)(c)
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Unsold Flats: No Notional Rental Income, Business Expenses Allowed for Real Estate Developer Under Section 22
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Tax Rectification Orders Invalidated: Procedural Violation Under Section 154 Undermines Natural Justice and Fairness
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HUF Property Sale: Capital Gains Computation Shifted to Seller, Tax Deductions Validate Tribunal's Decision for Assessee
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Procedural Defect Invalidates Tax Reassessment: Sanction from Unauthorized Official Renders Entire Proceedings Legally Unsustainable Under Section 148
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Tax Dispute Resolved: Revisionary Order Invalidated, Section 40A(3) Compliance Scrutiny Ordered for Detailed Evidence Review
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Seized Loose Slips Insufficient to Prove Undisclosed Income Without Concrete Corroborative Evidence
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Tax Reassessment Upheld: Section 148 Reopening Valid Based on Comprehensive Administrative Review and Procedural Compliance
Customs
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Customs Notification Expands Operations in Maharashtra, Adds Jalna as New Inland Container Depot Location Under Section 7
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Customs Dispute Resolved: Tribunal Dismisses Duty Demand Due to Insufficient Evidence and Procedural Lapses in Valuation Case
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Drawback Interest Granted to Appellant Under Section 149, Overturning Commissioner's Previous Rejection of Claim
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CISCO UC/IP Phones Classification Dispute Resolved: Tribunal Upholds Technical Interpretation of Customs Tariff Rules
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Importers Caught Undervaluing "China Glass Imitation Stone" Goods Face Penalties Under Sections 112(b) and 114AA
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Legal Victory: Honest Pricing Error Defeats Duty Evasion Claim with Full Exoneration of Appellants
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Illegal Cigarette Import Busted: Tribunal Finds Violations of Packaging Rules and Customs Act, Reduces Penalties
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Customs Duty Refund Granted: Procedural Lapses in Assessment Invalidate Original Duty Demand Under Section 17(5)
Corporate Law
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Corporate Demerger Approved: Family Business Restructuring Validated Through Unanimous Shareholder Consent and Professional Valuation
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Corporate Shareholders Can Now Fully Participate Virtually, With Valid Quorum Determined Strictly Under Section 103 of Companies Act
IBC
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Interim Finance Providers Gain Observer Status in Corporate Insolvency Resolution, Enabling Flexible Asset Sales and Creditor Protections
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Resolution Plan Validated: 91% Creditor Approval Upholds Commercial Wisdom Under Insolvency Code
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Corporate Debt Resolution: NCLAT Validates Section 7 Application, Confirms Financial Default and Acquisition Agreement Invalidity
Indian Laws
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Strict Scrutiny of Police Statements Upheld: Confessional Evidence Challenged, Bail Principles Reinforced Under Section 25
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Supreme Court Validates Consumer Dispute Resolution Appointments, Mandates Reforms in Selection Process and Judicial Oversight
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Single Notice for Multiple Cheque Dishonors Valid: Section 141 Interpretation Clarifies Procedural Requirements for Legal Action
PMLA
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PMLA Ruling: Partial Relief for Property Owners in Proceeds of Crime Investigation with Conditional Attachment Provisions
Service Tax
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Insurance Agents Win Major Tax Dispute, Securing Exemption on Referral Charges, Training Services, and Incidental Expenses
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Contractual Penalty Clauses Not Taxable: Service Delays Do Not Constitute Chargeable Service Under Section 66E(e)
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Licensing Fees for Bar Industry Contractors Declared Exempt from Service Tax Under Section 65B(44)
Central Excise
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Waste Oil Purification Not Manufacturing: Excise Duty Inapplicable for Filtration and Distillation Processes
Case Laws:
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GST
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2025 (5) TMI 1985 SC granted leave and condoned delay in appeals. Without altering HC's finding on Rule 89(4) retrospective operation, the Court remanded cases to Jharkhand HC to examine the legality of the 18 November 2019 Circular. Appeals were partly allowed, with matters to be listed on 25 July 2025, and parties required to appear without further notice.
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2025 (5) TMI 1984 SC held that a specific notice under GST Act was likely not properly served to the petitioner. The Court issued a notice returnable in eight weeks, permitted serving the State's Standing Counsel, and temporarily halted any recovery proceedings against the petitioner.
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2025 (5) TMI 1983 The HC ruled on a tax refund dispute involving export of mobile phones. The court held that the tax department cannot withhold a sanctioned refund under Section 54(11) of the CGST Act without a pending appeal. The Appellate Authority's order allowing the refund was deemed valid, and the department was directed to process the refund with applicable interest within two months, while preserving its right to challenge the order through proper legal channels.
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2025 (5) TMI 1982 The HC examined a GST case involving multiple show cause notices for alleged fraudulent input tax credit claims. The court held that a second notice covering a broader network of firms was valid, despite an earlier notice being set aside. The HC directed the petitioner to pursue statutory appellate remedies, allowing appeal filing with adjusted pre-deposit and safeguarding procedural rights. The order emphasized distinguishing between separate transactional proceedings and maintaining proper administrative challenge mechanisms.
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2025 (5) TMI 1981 HC set aside ex parte GST tax order due to improper notice communication. Court found SCN uploaded on portal's less visible tab violated natural justice principles. Directed new hearing with proper notice via email and mobile, granting petitioner time to file reply. Deferred ruling on notification validity, pending SC decision in ongoing case. Emphasized procedural fairness in tax adjudication proceedings.
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2025 (5) TMI 1980 HC dismissed writ petitions challenging tax assessment order. Court held that statutory appeal remedy under Section 107 of CGST Act must be exhausted before approaching HC. Territorial jurisdiction of Indore HC was confirmed. Petitioner directed to file appeal before appellate authority, with liberty to raise all grounds including natural justice concerns. Precedent of exhausting alternate remedy was strictly applied.
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2025 (5) TMI 1979 The SC examined the jurisdictional limits of appellate authorities under the Assam VAT Act regarding statutory pre-deposit requirements. While affirming that appellate authorities cannot waive mandatory pre-deposit conditions, the Court exercised equitable jurisdiction under Article 226. The HC allowed the appeal to proceed after the petitioner demonstrated willingness to comply with the statutory deposit, balancing legal strictures with principles of justice without commenting on the appeal's substantive merits.
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2025 (5) TMI 1978 HC ruled that tax order under GST Act was invalid due to lack of proper notice. The court found the petitioner was not served with reminder show cause notice and was denied opportunity to defend. Order was set aside, directing fresh proceedings with proper service and opportunity to be heard within specified timelines. Fundamental principles of natural justice were upheld by ensuring fair communication and hearing.
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2025 (5) TMI 1977 HC granted bail to petitioner accused of GST fraud involving Rs. 18.22 crores. Despite serious allegations, the court emphasized the presumption of innocence, noting the petitioner's clean antecedents, cooperation with investigation, and lack of incriminating evidence. The bail order underscored the principle that bail is the norm and jail is the exception, while preserving the right to a speedy trial under Article 21.
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2025 (5) TMI 1976 SC upheld Rule 36(4) of CGST Rules, which restricts Input Tax Credit (ITC) for invoices not uploaded by suppliers. The Court found the rule valid, constitutional, and a reasonable measure to prevent revenue leakage. It rejected challenges claiming the rule was arbitrary or ultra vires, emphasizing that ITC is a concession subject to conditions, not an absolute right. The petitions were dismissed, affirming the government's regulatory power in GST implementation.
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2025 (5) TMI 1975 The HC examined a GST registration cancellation case arising from non-filing of returns during the COVID-19 pandemic. The Court set aside the cancellation order, allowing the petitioner to restore registration by filing pending returns and paying outstanding dues within four weeks. The ruling emphasized pragmatic tax enforcement, recognizing pandemic-related business challenges while maintaining statutory compliance requirements.
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2025 (5) TMI 1974 HC allowed petitioner's writ petition challenging retrospective GST registration cancellation. Court modified the impugned order, directing GST registration cancellation from 1st February 2023 as originally requested by the petitioner, instead of the earlier retrospective date. The department was instructed to update GST records accordingly.
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2025 (5) TMI 1973 HC set aside an ex-parte order under CGST/KGST Act due to improper service of statutory notices. The court found electronic communication via email insufficient without proof of receipt. The petitioner was granted a fresh opportunity to respond to the show-cause notice, with the matter remitted for reconsideration, prioritizing principles of natural justice and the right to be heard.
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2025 (5) TMI 1972 HC quashed the refund rejection order and appellate authority's order in a GST dispute. The court found the Assistant Commissioner erroneously rejected the refund claim based on repeated discrepancies already addressed. The Appellate Authority improperly dismissed the appeal by relying on rank equivalence instead of independently examining merits. The case was remanded for fresh consideration, with the petitioner potentially entitled to a refund of Rs. 22,32,37,425/- along with interest.
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2025 (5) TMI 1971 The SC examined the retrospective cancellation of GST registration under Section 29(2) of CGST Act. The court invalidated the retrospective cancellation from 1 April 2022, holding that such action requires clear reasons, prior notice, and objective satisfaction. The registration cancellation was modified to be effective from the SCN date (16 May 2024), emphasizing procedural fairness and the need for reasoned administrative orders in tax proceedings.
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Income Tax
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2025 (5) TMI 1970 SC restored SLP filed by Revenue after inadvertent disposal, condoning 70-day delay in restoration application. Court directed Revenue to address Office Report defects and reinstated the SLP to its original file number, allowing both applications with specific procedural instructions for further proceedings.
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2025 (5) TMI 1969 The SC upheld the Tribunal's decision, finding that the assessee was a conduit company routing funds for the Jain Brothers. Unexplained credits and commission income additions were rightly deleted since substantive assessments were completed in the hands of ultimate beneficiaries. The court emphasized that protective assessments cannot survive when real beneficiaries have been identified and taxed, dismissing the Revenue's appeals.
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2025 (5) TMI 1968 The HC examined a reassessment notice for AY 2015-16 issued under Section 148 on 13.07.2022. Based on SC precedents in Rajeev Bansal and Deepak Steel, the court found the notice invalid due to limitation bar and non-compliance with Section 148A procedural requirements. The Revenue's own concession before SC that notices issued after 1 April 2021 for AY 2015-16 must be dropped was decisive. Consequently, the HC quashed the notice and related proceedings.
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2025 (5) TMI 1967 HC invalidated a tax reassessment notice for AY 2015-16 issued on 26.07.2022 under Section 148. The court found the notice procedurally defective due to non-compliance with Section 148A and barred by limitation based on Supreme Court precedent in Rajeev Bansal. The Revenue's own concession that notices issued post-01.04.2021 for AY 2015-16 are invalid was decisive in quashing the reassessment proceedings.
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2025 (5) TMI 1966 HC allowed petition challenging tax assessment notices issued to deceased assessee. Court held that proceedings cannot be instituted against a deceased person and notices issued to deceased's name are invalid. Assessment order set aside, with liberty to AO to initiate fresh lawful proceedings against legal representative.
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2025 (5) TMI 1965 The SC examined a tax case involving share acquisition and valuation. Despite a 1563-day delay in filing the appeal, the court reviewed the substantive issues. The ITAT rejected the revenue's attempt to tax the difference between intrinsic and purchase price of shares under Section 2(24)(iv). The court upheld the ITAT's findings, dismissing the appeal and confirming that the share valuation difference could not be treated as taxable income or perquisite.
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2025 (5) TMI 1964 Appellate court reversed Single Judge's order allowing writ petition challenging tax assessment orders. Court found respondent's nine-year delay in challenging dismissal of income tax appeals unjustified. Despite subsequent tax payment, court held that writ jurisdiction cannot be invoked to reopen final orders when statutory remedies exist and were not promptly pursued. Appeals by Commissioner (Appeals) and ITAT were restored to finality.
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2025 (5) TMI 1963 ITAT ruled in favor of the online learning platform, finding that its services did not constitute "Make Available" under the India-USA DTAA. The court determined the platform merely facilitated access to third-party educational content without transferring technical knowledge or skills. The Revenue's argument was rejected due to lack of evidence demonstrating technical knowledge transfer, and no tax liability was imposed on the platform's receipts.
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2025 (5) TMI 1962 Tax case involving white button mushroom cultivation's income tax classification. SC determined mushroom cultivation constitutes agricultural activity, qualifying for tax exemption under Income Tax Act. Court ruled that controlled environment cultivation, use of trays, and fungal classification do not negate agricultural character. Income derived from mushroom sales deemed agricultural income exempt from taxation, affirming Tribunal's earlier decision.
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2025 (5) TMI 1961 HC found procedural irregularities in tax assessment process. The show cause notice issued provided insufficient response time (less than mandatory 7 days), violating Standard Operating Procedure for faceless assessments. Consequently, the HC set aside the assessment order, computation sheet, demand notice, and penalty notices. The matter was remanded for fresh proceedings, directing the tax authority to provide reasonable opportunity to the taxpayer to respond in accordance with principles of natural justice.
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2025 (5) TMI 1960 HC found the tax authority's order invalid due to procedural impropriety. The petitioner's medical condition prevented timely response to tax notices. The court set aside the impugned order, directing the authority to reopen the portal for reply and schedule a fresh hearing, emphasizing the fundamental requirement of natural justice and fair opportunity to be heard.
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2025 (5) TMI 1959 The SC upheld the ITAT's decision quashing a revision order under Section 263 of the Income Tax Act. The Court found that the Assessing Officer conducted adequate inquiries and the Principal Commissioner of Income Tax could not invoke revisionary powers merely due to disagreement with the original assessment. The order was deemed legally sustainable, and the revision was unjustified as it did not meet the twin conditions of being erroneous and prejudicial to revenue interests.
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2025 (5) TMI 1958 Tax Tribunal resolved a case concerning disallowance under section 40(a)(i) of Income Tax Act. The Tribunal deleted the disallowance of Rs. 18,48,488 for certification services paid to foreign entities after finding no tax deduction was required. The AO's scrutiny assessment accepted the assessee's explanation, and the Tribunal prioritized substantive correctness over procedural technicalities, allowing the appeal and setting aside the initial disallowance.
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2025 (5) TMI 1957 Case Summary:The Tribunal addressed the penalty imposed under section 271(1)(c) for non-filing of Form 15CA during the assessment year 2016-17. The key issue was whether the assessee's failure to submit the form constituted a willful default. The Tribunal ruled in favor of the assessee, finding that the absence of notified rules between 01.06.2015 and 31.03.2016 created a reasonable basis for the assessee's bona fide belief that Form 15CA was not required for non-taxable remittances. Consequently, the penalty was set aside, emphasizing that statutory obligations cannot be enforced without corresponding notified rules.
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2025 (5) TMI 1956 The SC/Tribunal found the assessment reopening valid but procedurally flawed. The AO's addition of Rs. 246 crores based on unexplained bank credits was not sustainable due to lack of independent verification. The case was remanded for fresh inquiry, directing the AO to conduct thorough investigations with the bank and investigating agencies, and provide the assessee an opportunity to substantiate claims of fraudulent PAN misuse.
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2025 (5) TMI 1955 The SC Tribunal addressed two key tax penalty issues during demonetization: (1) cash receipt from an elderly father without prescribed declaration, and (2) interest income from land compensation. The Tribunal deleted penalties under sections 271D and 270A, finding reasonable cause due to genuine hardship, bonafide belief based on conflicting judicial precedents, and absence of malafide intent to evade taxes.
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2025 (5) TMI 1954 The Tribunal addressed key legal issues regarding the mandatory nature of filing Form 10B with Income Tax Returns for claiming exemption under sections 11 and 12 of the Income Tax Act. The SC held that pre-2018 filing requirements were procedural and directory, not mandatory. Failure to file Form 10B within prescribed timelines does not automatically disqualify tax exemptions. The Tribunal allowed the appeals, emphasizing procedural flexibility and substantive compliance over strict technical adherence.
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2025 (5) TMI 1953 Tribunal ruled that agricultural land falls under "immovable property" for section 56(2)(x) of Income Tax Act. The case was remanded due to Assessing Officer's failure to refer valuation dispute to Departmental Valuation Officer (DVO) as mandated by law. The Tribunal emphasized mandatory referral to DVO when stamp duty valuation is disputed, rendering the original assessment order void. Appeal allowed for statistical purposes, directing fresh valuation.
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2025 (5) TMI 1952 The SC/Tribunal addressed two key tax issues for a real estate developer: (1) taxation of notional rental income on unsold flats held as stock-in-trade for AY 2017-18, and (2) deductibility of expenses related to land purchases. The Tribunal ruled in favor of the developer, deleting notional rent additions and allowing expenses, citing binding precedents and interpreting tax provisions to support the developer's accounting treatment.
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2025 (5) TMI 1951 AT ruled that rectification orders for AY 2016-17 to 2018-19 were invalid due to non-compliance with section 154(3) of Income Tax Act. The AO failed to issue proper notices and provide opportunity of hearing before enhancing assessment, violating principles of natural justice. Consequently, the rectification orders were set aside, emphasizing statutory procedural requirements cannot be bypassed.
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Customs
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2025 (5) TMI 1937 The SC/Tribunal resolved a complex customs classification dispute for 'Martech DHA' goods. The key ruling affirmed the original Tribunal order classifying the goods under tariff heading 2916 1590, rejecting Revenue's attempt to re-litigate the issue. The decision emphasized principles of res judicata, judicial finality, and procedural fairness, ultimately dropping the duty demand raised by Revenue and upholding the previous classification determination.
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2025 (5) TMI 1936 The SC dismissed the Revenue's appeal challenging the classification of an industrial Namkeen frying system. The Tribunal upheld the First Appellate Authority's classification under CTH 84388020, finding the machine is an industrial fryer designed for commercial food production. The ruling emphasized that specific tariff entries should be prioritized over generic classifications, resulting in a lower customs duty rate.
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2025 (5) TMI 1935 The SC examined the customs duty valuation of software imported with hardware. The Tribunal found no deliberate misdeclaration by the importer, who had voluntarily paid duty on software value. The DRI's communication acknowledging a valuation error further supported the importer's position. The Revenue's appeal was dismissed, affirming that where software value is transparently declared and duty paid, no additional proceedings are warranted.
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2025 (5) TMI 1934 Tribunal upheld customs penalties against importers for misdeclaration of goods. The SC found appellants liable for undervaluing imported glass Chatons, rejecting their denial of involvement based on recorded statements and payment records. Penalties under Sections 112 and 114AA were justified. The Tribunal rejected claims of procedural impropriety, confirming the Original Authority's valuation methodology and duty demand.
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2025 (5) TMI 1933 The SC examined customs valuation rules regarding imported goods' assessable value. The court found the appellants made an honest mistake in declaring ex-works price as FOB value, not a willful mis-statement. The SC rejected extended limitation period and penalties, holding that the incorrect valuation was an unintentional error shared by both importers and customs officers. The appeals were allowed, setting aside demands for differential duty and penalties.
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2025 (5) TMI 1932 The SC addressed procedural challenges under Rule 41 of CESTAT Procedure Rules. The Tribunal refused to recall its 3.3.2025 order, finding that granting two weeks for written submissions adequately secured the appellants' right to be heard. Despite counsel's absence, the Tribunal maintained procedural discipline, emphasizing that repeated adjournments cannot be justified. The order was marginally modified by extending submission timelines, balancing fairness with judicial efficiency.
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2025 (5) TMI 1931 The Tribunal addressed three key legal issues in a customs duty appeal. It invalidated electronic evidence due to non-compliance with section 138C, rejected a statement under section 108 for procedural irregularities, and found the extended limitation period improperly invoked. Consequently, the Tribunal set aside the differential duty demand and associated penalties, emphasizing strict adherence to evidentiary and procedural requirements in customs proceedings.
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2025 (5) TMI 1930 SC Customs Tribunal ruled on illegal cigarette import case. Cigarettes were confiscated under Sections 111(d) and 111(i) of Customs Act for violating COPTA packaging requirements and being concealed. Appellants were found liable under Section 112(b) for dealing with smuggled goods, not as passengers. Penalty was reduced but upheld, with appellants failing to prove lawful possession of imported cigarettes.
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2025 (5) TMI 1929 In this customs case, the HC ruled that the appellant was entitled to a drawback refund after correcting a Shipping Bill serial number under Section 149 of the Customs Act. The court found the delay in refund caused by government portal technical issues warranted interest from 12.01.2019 to 16.01.2024. The Commissioner (Appeals) was incorrect in dismissing the interest claim on procedural grounds. The case was remanded with directions to grant interest on the delayed refund.
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2025 (5) TMI 1928 The SC/Tribunal addressed the classification of VoIP phones under the Customs Tariff Act, 1975. The court determined that the goods are correctly classified as 'push button telephone sets' under tariff item 8517 18 10, rejecting the Revenue's attempt to classify them as video conferencing equipment. The Tribunal emphasized that classification must follow tariff headings, with the burden of proof on the Revenue to establish alternative classification, which was not discharged in this case.
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2025 (5) TMI 1927 The SC/Tribunal invalidated a customs Show Cause Notice (SCN) due to jurisdictional defects. The Deputy Commissioner issued an SCN for Rs.1.49 crore without authority to adjudicate, violating Sections 28(1)(a) and 28(9) of the Customs Act. The Tribunal held that the SCN issuing officer must be the same as the adjudicating authority. Consequently, the entire adjudication order was set aside, regardless of procedural fairness in subsequent proceedings.
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2025 (5) TMI 1926 The SC addressed a customs duty dispute involving assessment methodology and procedural requirements. The court held that an assessment under Section 17(4) without a mandatory speaking order under Section 17(5) is not final. The refund claims were deemed maintainable, and the matter was remanded for the proper officer to issue a speaking order and reconsider the refund claims in accordance with law, emphasizing procedural safeguards in customs assessment.
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Corporate Laws
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2025 (5) TMI 1925 The SC reviewed a demerger scheme dismissed by NCLT due to shareholding discrepancies. After analyzing precedents, the SC found the NCLT's rejection unjustified. The Tribunal emphasized that in family-owned companies with near-unanimous shareholder consent, courts should not interfere with valuation unless manifest unfairness exists. The SC set aside NCLT's order and directed reconsideration of the scheme's sanction, highlighting the importance of shareholder agreement over technical objections.
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2025 (5) TMI 1924 The Tribunal addressed quorum requirements for shareholder meetings under the Companies Act, 2013. It ruled that quorum must strictly follow Section 103, rejecting a direction mandating 51% shareholder participation. The court held that proxies are valid for quorum calculation, virtual attendance is permitted, and standard adjournment procedures apply when quorum is not met. The decision affirmed statutory provisions over tribunal-imposed restrictions.
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Insolvency & Bankruptcy
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2025 (5) TMI 1923 The SC overturned the Adjudicating Authority's rejection of a Resolution Plan approved by the Committee of Creditors (CoC) with 91.55% voting share. The court held that judicial interference with CoC's commercial wisdom is limited and requires clear statutory violations. Key findings included: valuation objections were unwarranted, creditor communication was sufficient, PUFE transaction provisions were permissible, and admitted claims discrepancies did not justify plan rejection. The Resolution Plan was directed to be approved.
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2025 (5) TMI 1922 The SC/Tribunal dismissed the appeal against a Section 7 IBC application. The court held that: (1) defaults after the Section 10A moratorium period are actionable; (2) the Acquisition Agreement transferring debt was void due to lack of Debenture Trustee consent; (3) the Adjudicating Authority had jurisdiction to examine the agreement's validity; and (4) the financial creditor's application was sustainable based on established debt and default.
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Law of Competition
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2025 (5) TMI 1921 The SC analyzed allegations of anti-competitive practices by a dominant bank in J&K. After examining agreements with government, universities, and dealers, the court found no prima facie evidence of competition law violations under Sections 3 and 4 of the Competition Act. The bank's market arrangements were deemed normal commercial practices without appreciable adverse effect on competition. The case was closed without investigation, emphasizing that dominance alone does not constitute abuse.
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PMLA
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2025 (5) TMI 1920 The SC partially allowed the appeal, setting aside provisional attachment of properties for two appellants due to prior court order and lack of evidence of potential concealment. The court upheld attachment for another property owner, finding sufficient grounds under PMLA. The ruling clarified that retrospective application of PMLA for attachment proceedings does not violate constitutional protections, and the burden remains on appellants to explain the source of funds for property acquisition.
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Service Tax
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2025 (5) TMI 1986 The SC/Tribunal ruled that interest-free security deposits do not constitute taxable consideration for service tax purposes. The deposits serve as a safeguard against potential damages and are not part of the service charge. Notional interest on such deposits cannot be included in the taxable value under Section 67 of the Finance Act, absent explicit statutory provision. The service tax demand was consequently set aside.
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2025 (5) TMI 1919 SC ruled that the appellant, acting as a selling agent, is not liable for service tax under Clearing and Forwarding Agent Services. The court interpreted 'clearing and forwarding' conjunctively, finding the appellant did not perform both clearing and forwarding operations. The extended limitation period was deemed inapplicable due to prior full disclosures. The appeal was allowed, negating service tax liability.
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2025 (5) TMI 1918 Tribunal addressed five key issues regarding service tax liability for an insurance referral business. The key findings were: (1) referral charges from corporate agents are not taxable under Business Auxiliary Service, (2) processing and transfer fees deducted from down-line members are not service tax liable, (3) in-house training does not constitute commercial coaching service, (4) extended tax demand period was inappropriate, and (5) no penalties were imposable. The Tribunal ultimately allowed the appellants' appeals, rejecting the Department's tax claims.
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2025 (5) TMI 1917 The SC/Tribunal ruled that foreign bank charges deducted during export proceeds realization are not taxable under service tax law. The foreign banks acted as intermediaries for Indian banks, and the appellant did not directly receive services from them. Consequently, the service tax demand under Reverse Charge Mechanism was set aside, along with associated penalties and interest. The appeal was allowed, establishing that no service tax liability arises when no direct service provider-recipient relationship exists.
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2025 (5) TMI 1916 The SC/Tribunal examined the taxability of hostel fees for an educational institution during 2013-2014. The key issue was whether hostel services constitute a standalone taxable service or are naturally bundled with education services. The Tribunal held that hostel services provided by boarding schools are inseparable from education services, falling under the negative list of service tax exemptions. Consequently, the service tax demand on hostel fees was set aside, affirming the exemption of such bundled educational services.
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2025 (5) TMI 1915 Tribunal addressed key legal issues regarding service tax on liquidated damages. The ruling determined that penal charges for delayed performance do not constitute a 'Declared Service' under Finance Act, 1994. SC precedents were cited to establish that liquidated damages are contractual safeguards, not consideration for services. The Tribunal ultimately allowed the appeal, setting aside the service tax demand and related penalties.
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2025 (5) TMI 1914 The SC/Tribunal dismissed the appeal challenging the rejection of refund claims for unutilized cesses (Education Cess, Secondary & Higher Education Cess, and Krishi Kalyan Cess) post-GST implementation. Relying on precedents from Kerala HC and SC, the court held that statutory provisions did not permit such refunds, and transferring credits to the GST account did not create a right to refund under the pre-GST regime.
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2025 (5) TMI 1913 Tribunal examined handling charges collected by appellant during transit of goods. Determined that charges representing compensation for breakages, rather than genuine insurance premiums, are not taxable service. Relied on precedents including Surya Roshni Ltd. case, which distinguished between actual insurance payments and direct customer compensation. Ultimately allowed appellant's appeal, setting aside service tax demand for period January 2016 to June 2017.
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2025 (5) TMI 1912 The SC remanded the case, holding that cross objections before the Commissioner (Appeals) in service tax matters are maintainable even without explicit statutory provision. The Tribunal directed fresh adjudication on key issues including taxability of maintenance charges, extended period demand, and Cenvat credit, emphasizing procedural provisions should advance justice and protect substantive rights.
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2025 (5) TMI 1911 The SC examined TASMAC's service tax liability for liquor licensing activities. The Tribunal ruled that licence fees were taxable services from 1.7.2012 to 28.03.2013 under Section 65B(44) of the Finance Act, 1994. Post 29.03.2013, following a statutory amendment, these activities became exempt sovereign functions, with only 1% commission remaining taxable. Penalties were set aside due to the complex legal interpretation, partially allowing the appellant's appeal.
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2025 (5) TMI 1910 Legal Case Summary:The HC set aside a service tax demand against the assessee due to procedural and substantive defects. Key findings include: (1) extended limitation period was improper, (2) service tax cannot be computed solely on Balance Sheet income, (3) job work services for road/tunnel construction were exempt, and (4) principles of natural justice were violated by not providing relied upon documents. The court remanded the matter for fresh adjudication with directions to supply all documents and conduct a fair hearing.
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Central Excise
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2025 (5) TMI 1909 SC upheld the Commissioner's fixation of special rate of value addition for a pharmaceutical manufacturer at 72.16%. The court rejected appellant's claims regarding sales value calculation, exclusion of taxes, treatment of free samples, and raw material cost components. Demands related to CENVAT credit non-utilization were set aside, while excess self-credit demand was ordered for recalculation. Penalties were also set aside, emphasizing strict adherence to financial records and accounting standards.
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2025 (5) TMI 1908 The SC/Tribunal examined the validity of dismissing an appeal as time-barred under the Central Excise Act. The key issue was the commencement of limitation period based on order service. Finding no proof of actual delivery, the Tribunal set aside the dismissal, ruling that mere dispatch does not trigger limitation. The matter was remanded for fresh adjudication on merits, emphasizing the importance of proper service and preserving the appellant's right to appeal.
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2025 (5) TMI 1907 Tribunal addressed the legal implications of a Resolution Plan approved under the Insolvency and Bankruptcy Code (IBC) on a pending central excise duty appeal. Following NCLT's approval of the Resolution Plan, the Tribunal held that the appeal stands abated, with all claims not part of the plan extinguished. The Tribunal directed refund of the pre-deposit amount, consistent with Supreme Court precedent on IBC proceedings, effectively terminating the statutory dues recovery proceedings.
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2025 (5) TMI 1906 The SC addressed the transferability of CENVAT credit following a company name change. The court ruled that Rule 10 of CENVAT Credit Rules, 2004 does not apply to mere name changes without ownership transfer. The appellant was entitled to utilize unutilized CENVAT credit, as procedural lapses did not negate substantive credit rights. The court rejected the revenue's arguments and allowed the appeal, emphasizing that credit legitimately availed during operational years cannot be denied due to subsequent unit closure.
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2025 (5) TMI 1905 The Tribunal addressed two key issues: (1) refund of education cess not explicitly covered in exemption notifications, and (2) refund of duty paid on freight charges in FOR sales. The SC affirmed that exemption notifications must explicitly mention additional cesses to grant refund. For freight charges, the Tribunal allowed refund when included in invoice value under FOR sales, recognizing input service credit eligibility. The appeals were partially allowed, rejecting cess refund but permitting freight-related duty refund.
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2025 (5) TMI 1904 Tribunal analyzed whether processing waste oil constitutes "manufacture" under Central Excise law. Held that physical purification processes like filtration and centrifugation do not transform waste oil into a new product. Relied on precedents showing recycling waste oil through mechanical methods does not attract excise duty. Allowed appellants' appeals, setting aside duty demands based on interpretation of tariff classifications and CBEC circulars.
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CST, VAT & Sales Tax
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2025 (5) TMI 1903 HC dismissed multiple sales tax revisions challenging rejection of tax benefit under Section 15(c) of Central Sales Tax Act. Court upheld lower authorities' decision, relying on precedent that tax paid on paddy purchase cannot be claimed for interstate rice sales. Revisions were rejected, affirming the revenue's position and finding no merit in the revisionist's arguments.
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2025 (5) TMI 1902 The HC allowed the petitioner to file a revised tax return for inter-state branch transfers and obtain Form 'F', but suspended this direction pending Supreme Court appeals. The court balanced the petitioner's right to rectify returns with the Department's procedural concerns, recognizing the complexity of ongoing tax litigation. The ruling preserves the petitioner's statutory rights while respecting the potential outcome of Supreme Court review.
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Indian Laws
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2025 (5) TMI 1901 SC invalidates key provisions of Consumer Protection Rules, 2020 regarding appointments to Consumer Commissions. Court mandates judicial majority in Selection Committee, five-year tenure, and written exams for non-judicial members. Upholds existing appointments made through substantially compliant processes. Directs Union to revamp Consumer fora structure, ensuring judicial independence and permanent staffing within four months.
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2025 (5) TMI 1900 The SC denied anticipatory bail in a high-profile corruption case involving allegations of liquor procurement manipulation and misappropriation of public funds. The Court upheld the HC's order, emphasizing that political vendetta alone cannot override prima facie evidence of serious offenses. The decision highlighted the importance of custodial interrogation in complex corruption cases and set strict guidelines for evaluating bail applications involving co-accused statements and investigative evidence.
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2025 (5) TMI 1899 SC upheld a single legal notice and complaint for multiple dishonoured cheques issued by a proprietary concern. The court ruled that Section 141 of the N.I. Act does not apply to proprietorships, and summoning under Section 138 was legally valid. The proceedings against the proprietors were sustained, rejecting arguments challenging the complaint's validity and scope.
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