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Condition of furnishing bank guarantee or making pre-deposit of the tax under dispute at the time of granting bail for offence punishable under Section 132 of the CGST Act, is not valid

UpdatesJune 9, 2026844Views 0Likes 0Comments

The Supreme Court set aside the condition of furnishing bank guarantee imposed by the High Court of Gujarat while granting bail to the appellant for alleged offence under Section 132 of the CGST Act. The Additional Solicitor General stated that such a condition cannot be imposed while granting bail. The Court reaffirmed its decision in…

Laying of railway siding is exempt from Service Tax

UpdatesJune 9, 2026846Views 0Likes 0Comments

The respondent assessee was undertaking the laying of railway lines for NTPC. A demand for service tax amounting to about Rs. 16 crores, along with interest and penalty, was confirmed. The case of the revenue was that.Exemption under notification no. 25/2012-ST was only for government or public railway not private railway siding, and It was…

Novation in International Tax Treaties

ArticlesJune 9, 2026495Views 1Like 0Comments

Rashi Chopra Senior Associate, UBR Legal Advocates Vishwaranjan Associate, UBR Legal Advocates AbstractThe jurisprudential interpretation of the principle of novation in tax treaties and its procedural implications under domestic tax laws was critically analysed in the Delhi High Court’s decision in Sneh Lata Sawhney v. CIT [TS-592-HC-2025(DEL)] [1]. This judgment underscores the relevance of treaty…

Principle of Mutuality Still Alive in GST?

ArticlesJune 9, 20262KViews 1Like 0Comments

RAAGHUL PIRAANESH Senior Associate, UBR Legal Advocates CHANDRA KIRAN K Associate, UBR Legal Advocates BACKGROUNDIn a significant ruling, the Kerala High Court in Indian Medical Association v. Union of India & Ors. [2025]1 reaffirmed the doctrine of mutuality, declaring that clubs and associations are not liable to pay GST on services rendered exclusively to…

Refund Of Unutilized CENVAT Credit On Closure Of Factory – The Saga Continues

ArticlesJune 9, 2026682Views 1Like 0Comments

PREFACE Under the erstwhile Central Excise regime, Section 11B of the Central Excise Act, 1944 read with Rule 5, Rule 5A and Rule 5B of the Cenvat Credit Rules, 2004 (‘CCR’) specified situations where cash refund of cenvat credit was allowed to the assessee. However, the situation of closure of factory was not specifically covered…

Cannon India Overruled?

ArticlesJune 9, 2026687Views 1Like 0Comments

Introduction Even though God rules in the affairs of men, the earth is not God’s jurisdiction. It is man’s jurisdiction. This quote is apt to set the tone for this piece relating to the “jurisdiction” of the “proper officer” of DRI. It is a much-debated question. However, in my humble opinion, it is a self-inflicted…