Advika Dwivedi
![Circular Restricting Inverted Duty Refund Claims Struck Down as Ultra Vires: Gujarat HC Accepts Plea of Kush Proteins [Read Order]](https://images.taxscan.in/h-upload/2025/11/01/500x300_2101454-gujarat-high-court-refund-claims-circular-restricting-taxscan.webp "Circular Restricting Inverted Duty Refund Claims Struck Down as Ultra Vires: Gujarat HC Accepts Plea of Kush Proteins [Read Order]")
Circular Restricting Inverted Duty Refund Claims Struck Down as Ultra Vires: Gujarat HC Accepts Plea of Kush Proteins [Read Order]
The Gujarat High Court has ruled that a circular issued under the Goods and Services Tax restricting refund of accumulated Input Tax Credit on...
![Refund Cannot be Denied for Pre-18.07.2022 Period Merely Due to Later Filing: Gujarat HC Set Aside Rejection of Refund Claim [Read Order]](https://images.taxscan.in/h-upload/2025/11/01/250x150_2101439-gujarat-high-court-refund-claim-refund-taxscan.webp "Refund Cannot be Denied for Pre-18.07.2022 Period Merely Due to Later Filing: Gujarat HC Set Aside Rejection of Refund Claim [Read Order]")
![Pending Adjudication Not a Bar to Revised TRAN Filing: Andhra Pradesh HC allows Transitional Credit [Read Order]](https://images.taxscan.in/h-upload/2025/11/01/250x150_2101387-transitional-credit-taxscan.webp "Pending Adjudication Not a Bar to Revised TRAN Filing: Andhra Pradesh HC allows Transitional Credit [Read Order]")
![Andhra Pradesh HC sets aside Rejection of GST TRAN Forms Contrary to Supreme Court Directions [Read Order]](https://images.taxscan.in/h-upload/2025/11/01/250x150_2101396-gst-tran-forms-taxscan.webp "Andhra Pradesh HC sets aside Rejection of GST TRAN Forms Contrary to Supreme Court Directions [Read Order]")
![Right to Transitional Credit Upheld: Andhra Pradesh HC Quashes Reversal of GST-Excise Credit [Read Order]](https://images.taxscan.in/h-upload/2025/11/01/250x150_2101389-gst-reversal-taxscan.webp "Right to Transitional Credit Upheld: Andhra Pradesh HC Quashes Reversal of GST-Excise Credit [Read Order]")
Anticipatory Bail Maintainable for CGST Offences: Delhi HC Allows Petitioner to Seek Relief u/s 438 of CrPC [Read Order]
The Delhi High Court held that persons summoned in connection with alleged offences under the Central Goods and Services Tax Act, 2017 are entitled to apply for anticipatory bail under Section 438...
![Anticipatory Bail Maintainable for CGST Offences: Delhi HC Allows Petitioner to Seek Relief u/s 438 of CrPC [Read Order]](https://images.taxscan.in/h-upload/2025/10/30/500x300_2101099-anticipatory-bail-cgst-offences-delhi-hc-section-438-of-crpc-maintainable-for-cgst-offences-taxscan.webp "Anticipatory Bail Maintainable for CGST Offences: Delhi HC Allows Petitioner to Seek Relief u/s 438 of CrPC [Read Order]")
Writ Petition Not Maintainable Against GST Demand When Appeal Remedy Exists: Delhi HC Dismisses Tata Play’s Plea
The Delhi High Court held that when a statutory appellate remedy is available against a Goods and Services Tax demand order, a writ petition under Article 226 of the Constitution of India cannot be...
Transfer of Leasehold Rights Not Taxable under GST: Gujarat HC Quashes SCN Issued to KP Green Engineering Limited
The Gujarat High Court held that the assignment of leasehold rights in GIDC industrial plots does not constitute a taxable supply under the Goods and Services Tax law and consequently quashed the...
Parallel Reassessment Proceedings Invalid: Delhi High Court quashes Second S.148 Income Tax Notice as Void [Read Order]
The bench of the Delhi High held that reassessment proceedings initiated through a second notice under Section 148 of the Income Tax Act, 1961 were invalid, being both time-barred and constituting...
![Parallel Reassessment Proceedings Invalid: Delhi High Court quashes Second S.148 Income Tax Notice as Void [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/500x300_2100841-delhi-high-court-income-tax-notice-reassessment-proceedings-taxscan.webp "Parallel Reassessment Proceedings Invalid: Delhi High Court quashes Second S.148 Income Tax Notice as Void [Read Order]")
Sale of Ancestral Property and Reinvestment in More than One Residential Units: Delhi HC says Multiple Investments Eligible for Exemption u/s 54 [Read Order]
The bench of the Delhi High Court ruled that exemption under Section 54 of the Income Tax Act, 1961, is not confined to investment in a single residential property. The Court upheld that...
![Sale of Ancestral Property and Reinvestment in More than One Residential Units: Delhi HC says Multiple Investments Eligible for Exemption u/s 54 [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/500x300_2100819-sale-of-ancestral-property-ancestral-property-ancestral-property-and-reinvestment-taxscan.webp "Sale of Ancestral Property and Reinvestment in More than One Residential Units: Delhi HC says Multiple Investments Eligible for Exemption u/s 54 [Read Order]")
![Reassessment Cannot Survive Once Recorded Reasons Fail: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/500x300_2100821-reassessment-survive-recorded-reasons-fail-delhi-hc-taxscan.webp "Reassessment Cannot Survive Once Recorded Reasons Fail: Delhi HC [Read Order]")
UBS Mark Omission Insufficient to Confiscate Gold: Orissa HC Confirms Lawful Ownership of Gold under Customs Act [Read Order]
The Orissa High Court held that mere omission of the UBS brand mark in the invoices cannot be a lawful basis for confiscation of gold biscuits under the Customs Act, 1962. The Court affirmed that...
![UBS Mark Omission Insufficient to Confiscate Gold: Orissa HC Confirms Lawful Ownership of Gold under Customs Act [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/500x300_2100816-ubs-mark-omission-insufficient-confiscate-gold-orissa-hc-lawful-ownership-gold-customs-act-taxscan.webp "UBS Mark Omission Insufficient to Confiscate Gold: Orissa HC Confirms Lawful Ownership of Gold under Customs Act [Read Order]")