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# VIDUR

## Sitemaps
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## Posts
- [CBIC Clarifies Section 28AAA Adjudication](https://vidur.in/cbic-clarifies-section-28aaa-adjudication/): The Calcutta High Court quashed the rejection of the petitioner’s application for condonation of delay in filing a revised return and claiming a refund. It directed the authorities to keep the portal open, permit filing of the revised return, and process it in accordance with law.
- [Calcutta HC Allows Delayed Revised Return](https://vidur.in/calcutta-hc-allows-delayed-revised-return/): The Calcutta High Court quashed the rejection of the petitioner’s application for condonation of delay in filing a revised return and claiming a refund. It directed the authorities to keep the portal open, permit filing of the revised return, and process it in accordance with law.
- [CBDT Circular Cannot Override Section 80HHC](https://vidur.in/cbdt-circular-cannot-override-section-80hhc/): The Supreme Court upheld the exercise of revisional jurisdiction under Section 263 concerning the treatment of export quota sale premiums for Section 80HHC deduction. It held that CBDT administrative instructions bind Revenue authorities but not courts, and cannot override the statutory provisions of the Income-tax Act.
- [ITAT Upholds Section 80JJAA Deduction](https://vidur.in/itat-upholds-section-80jjaa-deduction/): The ITAT held that a manpower-supply company remains the legal employer of personnel recruited and placed on its payroll, despite their deployment at client premises. It upheld the deduction under Section 80JJAA, ruling that salary costs recovered from clients are still costs incurred by the assessee.
- [Supreme Court Stays Ruling on Section 147A](https://vidur.in/supreme-court-stays-ruling-on-section-147a/): The Supreme Court granted leave in the challenge to the Punjab and Haryana High Court’s declaration that Section 147A of the Income Tax Act, 1961, is unconstitutional. It stayed the High Court’s judgment and directed that the related assessment and reassessment proceedings remain suspended until final disposal of the appeal.
- [Delhi HC Upholds Common Adjudicating Authority for Pan-India DGGI SCNs](https://vidur.in/delhi-hc-upholds-common-adjudicating-authority-for-pan-india-dggi-scns/): The Delhi High Court upheld the jurisdiction of the Common Adjudicating Authority, holding that pan-India jurisdiction flows from Notifications No. 2/2017 and 2/2022, while the impugned circular merely allocates a composite SCN to an already competent officer based on the highest-demand criterion.The petitions were dismissed on the jurisdictional issue, with liberty to challenge the merits of the demand before the Appellate Authority under Section 107 of the CGST Act.
- [IFSCA Clarifies IFSC Complaint Redressal Process](https://vidur.in/ifsca-clarifies-ifsc-complaint-redressal-process/): The FAQs clarify the complaint-handling and grievance-redressal process applicable to IFSCA-regulated entities in the IFSC. They explain the roles of the CRO and CRAO, applicable timelines, excluded matters, appeal procedure, and escalation of unresolved complaints to IFSCA.
- [IFSCA Regulates Electronic Trading Platforms](https://vidur.in/ifsca-regulates-electronic-trading-platforms/): The IFSCA Electronic Trading Platforms Regulations, 2026 establish a registration and regulatory framework for operating Electronic Trading Platforms in the IFSC. The Regulations prescribe requirements relating to net worth, fair trading, participant due diligence, risk management, market-abuse surveillance, business continuity, cybersecurity, data retention, reporting, and regulatory oversight.
- [Parallel GST Proceedings Not Barred Unless “Same Subject Matter” Is Established: Delhi HC](https://vidur.in/parallel-gst-proceedings-not-barred-unless-same-subject-matter-is-established-delhi-hc/): The Delhi High Court held that the bar under Section 6(2)(b) applies only where the earlier and subsequent GST proceedings concern the same liability or contravention, and not merely because they involve the same assessee, period or similar transactions.Since the subsequent Section 74 proceedings involved allegations of fraudulent ITC without actual supply of goods, the Court found that identity of the “same subject matter” had not been established and dismissed the writ petition, leaving statutory appellate remedies open.
- [NSE Unlisted Shares: Tax Implications and Exit Options for Existing Shareholders](https://vidur.in/nse-unlisted-shares-tax-implications-exit-options/): With NSE moving closer to its proposed IPO, existing shareholders holding unlisted NSE shares need to evaluate an important question: should they exit before listing, continue holding through the listing process, or participate in the Offer for Sale (OFS), if eligible?
- [India’s Dual Operating System – IT Act, 1961 and IT Act, 2025: How CAs Should Work When Old and New Provisions Co-exist](https://vidur.in/income-tax-act-1961-vs-2025-guide-for-cas/): Two Acts. One Profession. A New Way of Working.
- [Delhi HC Directs RPP Infra to Pursue Statutory Appeal in GST ITC Dispute](https://vidur.in/delhi-hc-directs-rpp-infra-to-pursue-statutory-appeal-in-gst-itc-dispute/): The Delhi High Court declined to quash the common GST adjudication order involving alleged inadmissible ITC, DGGI jurisdiction and Commissionerate allocation. The Court directed RPP Infra Projects Ltd. to pursue the statutory appellate remedy under Section 107, leaving the issues of demand, interest and penalties open.
- [NCLT Rejects Amalgamation Scheme On Public Policy](https://vidur.in/nclt-rejects-amalgamation-scheme-on-public-policy/): The NCLT, Bengaluru Bench, dismissed the proposed amalgamation of three transferor companies into Jain Heights and Structures Pvt. Ltd. The scheme was rejected as opposed to public policy because secured creditors did not approve it, Income Tax Department concerns were substantiated, and the merger could expose otherwise healthy companies to pending insolvency proceedings.
- [CBDT Amends Income-Tax Rules 2026](https://vidur.in/cbdt-amends-income-tax-rules-2026/): CBDT has amended the Income-tax Rules, 2026, including revised procedures for electronic communication, valuation-related registration, and authorised income-tax practitioner applications. The amendment also extends specified deadlines to 31 March 2027 and substitutes Forms 169 and 171 with updated registration formats.
- [Mastering Tax Audits for AY 2026-27: A Definitive Guide for CAs](https://vidur.in/tax-audit-ay-2026-27-guide-for-cas/): Strategic Insights for the 30th September Deadline
- [GST Demand Set Aside for Unsigned Statutory Documents](https://vidur.in/gst-demand-set-aside-for-unsigned-statutory-documents/): The Rajasthan High Court held that unsigned GST notices and adjudication orders are non est in law and cannot create a valid tax demand. The Court consequently quashed the demand, DRC-13 recovery notice and bank attachment, while permitting fresh proceedings in accordance with law
- [ITAT Exempts Unexercised ESOP Compensation](https://vidur.in/itat-exempts-unexercised-esop-compensation/): The Mumbai ITAT held that a one-time voluntary compensation received for the diminution in value of unexercised ESOPs was not taxable as a salary perquisite. Since no shares were allotted or transferred, and the payment was not contractually or employment-linked, the Tribunal directed deletion of the addition of ₹11.88 crore.
- [Supreme Court Upholds ITSC Settlement Finality](https://vidur.in/supreme-court-upholds-itsc-settlement-finality/): The Supreme Court held that an Assessing Officer cannot reopen or reassess matters covered by a final Income Tax Settlement Commission order under Section 245D(4). Any challenge based on alleged fraud or misrepresentation must be pursued before the Settlement Commission under Section 245D(6), subject to the statutory framework.
- [Delhi High Court Orders Fresh ITAT Hearing](https://vidur.in/delhi-high-court-orders-fresh-itat-hearing/): The Delhi High Court quashed seven ITAT orders involving Patanjali Ayurved Ltd. due to serious procedural irregularities, lack of reasoning, and apparent non-application of mind. The appeals were restored for fresh adjudication before a different Tribunal Bench, without any finding on the merits of the underlying tax disputes.
- [GST Treatment of Business Transfer as a Going Concern](https://vidur.in/gst-treatment-of-business-transfer-as-a-going-concern/): The West Bengal AAR held that transfer of the proprietorship business to an LLP constitutes a supply of services and may qualify for exemption as a going-concern transfer. If the business is not transferred as a going concern, the stock and assets will be treated as a supply of goods under Entry 4(c) of Schedule II and taxed accordingly.
- [News : SC to Hear Centre’s Challenge Against P&H HC Reassessment Ruling](https://vidur.in/news-sc-to-hear-centres-challenge-against-ph-hc-reassessment-ruling/): The Supreme Court is set to hear the Centre’s challenge against the Punjab and Haryana High Court ruling declaring Section 147A of the Income-tax Act, 1961, ultra vires. The case concerns the validity of reassessment notices issued by Jurisdictional Assessing Officers instead of through the mandated faceless assessment system.
- [SEBI Proposes Stronger MII Business Continuity](https://vidur.in/sebi-proposes-stronger-mii-business-continuity/): SEBI has proposed enhancements to the Business Continuity Plan and Disaster Recovery framework for Market Infrastructure Institutions. The proposals focus on streamlined DR drills, stronger operational resilience, comprehensive stress testing, configuration controls, and improved recovery of stock-exchange trade data.
- [Bombay High Court Examines Validity of Consolidated GST Show Cause Notices](https://vidur.in/bombay-high-court-examines-validity-of-consolidated-gst-show-cause-notices/): The Bombay High Court held that a consolidated GST show cause notice covering multiple financial years could not be sustained where it combined distinct tax periods, limitation periods and statutory proceedings. Accordingly, the notice was quashed, with liberty to the authorities to initiate fresh proceedings separately and strictly in accordance with Section 74 and the applicable GST framework.
- [IFSCA Consolidates Fund Management Regulations](https://vidur.in/ifsca-consolidates-fund-management-regulations/): The consolidated regulations establish the regulatory framework for Fund Management Entities, investment schemes, portfolio management services, investment trusts, ETFs, and family investment funds in IFSCs. They prescribe registration, governance, disclosure, valuation, investor-protection, reporting, fiduciary, and compliance requirements for regulated fund-management activities.
- [SEBI Proposal on Cybersecurity for MII Subsidiaries](https://vidur.in/sebi-proposal-on-cybersecurity-for-mii-subsidiaries/): SEBI seeks public feedback on extending the IT and Cyber Security Framework applicable to Market Infrastructure Institutions (MIIs) to qualifying subsidiaries. The proposal covers subsidiaries handling MII activities, data, or shared infrastructure, while providing exemptions for unrelated or independently governed subsidiaries.
- [SEBI Reviews Closing Auction And Derivatives Settlement](https://vidur.in/sebi-reviews-closing-auction-and-derivatives-settlement/): SEBI’s consultation paper seeks public feedback on revising derivatives settlement methodology, Closing Auction Session timings, and the interaction between cash and derivatives markets. It also proposes changes to indicative index values, order cancellation restrictions, transition of Iceberg orders, and post-CAS derivatives trading windows.
- [IBBI Proposes Stronger Personal Guarantor Safeguards](https://vidur.in/ibbi-proposes-stronger-personal-guarantor-safeguards/): IBBI has proposed amendments to strengthen safeguards in the insolvency resolution process for personal guarantors to corporate debtors. The proposals address related-party voting, avoidance transactions, asset valuation, and recording creditors’ reasons for approving repayment plans.
- [CBDT Prescribes SFT Reporting for Mutual Funds](https://vidur.in/cbdt-prescribes-sft-reporting-for-mutual-funds/): CBDT has prescribed the format, procedure, data structure, and validation rules for SFT-2518 reporting of mutual fund transactions by Registrar and Share Transfer Agents.The framework supports pre-filling of capital gains in tax returns and requires half-yearly reporting, taxpayer reconciliation, data corrections, and information-security controls.
- [CBDT Prescribes SFT Reporting for Depository Transactions](https://vidur.in/cbdt-prescribes-sft-reporting-for-depository-transactions/): CBDT has prescribed the format, procedure, data structure, and validation rules for reporting depository transactions through SFT-2517 under the Income-tax Act, 2025. Depositories must submit the statement half-yearly to support pre-filling of capital gains, enable taxpayer reconciliation through AIS, and correct inaccurate or defective data.
- [Punjab & Haryana High Court Strikes Down Section 147A of the Income-tax Act, 1961](https://vidur.in/punjab-haryana-high-court-strikes-down-section-147a-of-the-income-tax-act-1961/): A Big Blow to Retrospective Legislative Validation of Reassessment Notices
- [Supreme Court Clarifies Corporate Criminal Liability; Sanofi India Ltd.](https://vidur.in/supreme-court-clarifies-corporate-criminal-liability-sanofi-india-ltd/): The Supreme Court held that a corporate prosecution cannot be quashed solely because no natural person was identified or arraigned alongside the company. At the threshold, allegations must prima facie show that persons acted on the company’s behalf, their acts relate to the offence, and the requisite mens rea is not inherently improbable.
- [GST Enables Appeals Against Zero Demand Orders](https://vidur.in/gst-enables-appeals-against-zero-demand-orders/): The GST Portal has removed the validation restricting appeals against demand orders reflecting a NIL or zero demand amount where a liability dispute exists. Eligible taxpayers who paid the demand before issuance of the order may now file an appeal in Form GST APL-01.
- [DGFT Introduces Open API for CoO](https://vidur.in/dgft-introduces-open-api-for-coo/): DGFT has introduced an Open API on the Trade Connect e-Platform to enable exporters to integrate their ERP, accounting, or other systems with the Certificate of Origin system. The integration facilitates electronic submission, processing, issuance, and verification of CoOs while reducing manual entry and improving data accuracy.
- [SEBI Extends Angel Fund Compliance Timeline till March 31, 2027](https://vidur.in/sebi-extends-angel-fund-compliance-timeline-till-march-31-2027/): SEBI has extended the compliance deadline for Angel Funds registered on or before September 10, 2025, to implement the Accredited Investor mandate until March 31, 2027. During the extended period, such funds may not offer investment opportunities to more than 200 non-Accredited Investors or accept their contributions after March 31, 2027.
- [SEBI Eases FPI Compliance for Government Securities](https://vidur.in/sebi-eases-fpi-compliance-for-government-securities/): SEBI has removed the requirement for FPIs investing only in Government Securities to furnish investor group details. The revised provision takes immediate effect, requiring DDPs, custodians, and depositories to update their systems accordingly.
- [Supreme Court Upholds Quashing of GST Proceedings Against a Non-Existent Merged Entity](https://vidur.in/supreme-court-upholds-quashing-of-gst-proceedings-against-a-non-existent-merged-entity/): The Supreme Court declined to interfere with the Bombay High Court’s decision quashing GST proceedings initiated against Vodafone Mobile Services Ltd. after its merger. Section 87 of the CGST Act does not authorize proceedings against a non-existent amalgamating company, particularly where the Department was informed of the merger.
- [GSTAT: GSTR-2A Mismatch Alone Cannot Sustain Unverified ITC Demand](https://vidur.in/gstat-gstr-2a-mismatch-alone-cannot-sustain-unverified-itc-demand/): GSTAT Bengaluru set aside the ITC demand because it arose from conflicting calculations and lacked verification of invoices, suppliers, and books of account.The matter was remanded for fresh adjudication strictly within the show-cause notice, with a reasoned order to be passed within twelve weeks.
- [IFSCA Expands Capital Market Rating Provisions](https://vidur.in/ifsca-amends-reinsurance-premium-payment-rules/): The amendment modifies Regulation 28(5) of the IFSCA (Capital Market Intermediaries) Regulations, 2025. It permits references to certain situations covered under an intermediary’s approved policy, including situations beyond the specified rating-related provision.
- [IFSCA Strengthens Securities Market Abuse Controls](https://vidur.in/ifsca-strengthens-securities-market-abuse-controls/): The IFSCA (Prohibition of Market Abuse in Securities Markets) Regulations, 2026 establish a framework to prohibit insider trading, manipulation, fraud, and unfair trading practices in the securities market. They prescribe restrictions on handling material non-public information, disclosure obligations, institutional safeguards, sanctions, and possible suspension or cancellation of registration.
- [IFSCA Notifies Comprehensive Employee Service Regulations](https://vidur.in/ifsca-notifies-comprehensive-employee-service-regulations/): The IFSCA Employees Service Regulations, 2026 establish the statutory framework governing employees appointed by the Authority, including applicable deputation and contractual appointments. They prescribe provisions relating to recruitment, classification, pay, allowances, leave, conduct, disciplinary proceedings, appeals, retirement, gratuity, pension, and other service conditions.
- [GST Multi-Year Show Cause Notice Quashed for Jurisdictional Defect](https://vidur.in/gst-multi-year-show-cause-notice-quashed-for-jurisdictional-defect/): The Calcutta High Court quashed a single GST show cause notice issued for multiple financial years under Sections 74 and 122 of the CGST Act, holding it to be beyond jurisdiction.The Court held that separate financial-year demands cannot cure the defect in an invalid common notice and permitted the Revenue to initiate fresh proceedings strictly in accordance with law.
- [ITAT Rejects PE Allegation Against LG Korea](https://vidur.in/itat-rejects-pe-allegation-against-lg-korea/): The Delhi ITAT held that LG Electronics Inc., Korea, did not have a fixed-place Permanent Establishment in India under Article 5 of the India–Korea DTAA, as the Revenue relied primarily on employee statements without sufficient documentary corroboration. Consequently, the Tribunal held that attribution of profits did not arise and allowed the company’s appeals for Assessment Years 2015–16, 2016–17, 2017–18, and 2020–21.
- [FEMA Permits Inventory E-Commerce Exports](https://vidur.in/fema-permits-inventory-e-commerce-exports/): The Fourth Amendment permits e-commerce entities to operate an inventory-based model exclusively for exporting goods or products manufactured or produced in India, subject to the Foreign Trade Policy 2023, Handbook of Procedures, and applicable FEMA export regulations. For such permitted e-commerce exports, the existing B2C and inventory-based model restrictions under Serial Numbers 15.2.1 to 15.2.4 will not apply.
- [A ₹425 Crore Fine and Blind Faith on AI](https://vidur.in/supreme-court-ai-hallucinated-citations-customs-penalty/): In the recent case of Vijay Ghanshyam Gadiya v. Union of India & Anr. that just came out of the Supreme Court of India is worth talking about, and it's not really about diamonds, even though diamonds are how it started. A shipment of diamonds has come in, and something about it doesn't add up they're being declared as lab-grown, but an officer suspects they're actually natural stones, quietly passed off as the cheaper kind to dodge a heavier custom. The officer digs in, builds a case, and eventually signs an order slapping the importer, a man named Vijay Ghanshyam Gadiya, with a penalty of ₹425,27,99,100. Gadiya fought it. He lost at the Gujarat High Court. By the time his case reached the Supreme Court of India, it looked like the kind of appeal that ends quietly a technical customs dispute, a man arguing about diamonds, a bench likely to uphold what two authorities had already decided.
- [7 Everyday Tasks Company Secretaries Can Simplify Using AI](https://vidur.in/ai-for-company-secretaries-everyday-tasks/): Company Secretaries handle far more than routine compliance. Their work involves corporate law research, regulatory updates, document review, drafting, governance and communication with multiple stakeholders.
- [The Subhash Chandra Insolvency Case: A Rs 22,000 Crore Story](https://vidur.in/subhash-chandra-insolvency-case-22000-crore/): Very few personal insolvency cases in India have drawn as much attention as the one involving Subhash Chandra, founder and chairman emeritus of Zee Entertainment Enterprises and chairman of the Essel Group. At the heart of the dispute is a jaw-dropping number, that creditors have admitted claims of roughly ₹22,006.57 Cr. against him as a personal guarantor, while Chandra's proposed repayment plan offers to settle for just ₹6.25 cr plus ₹25 lakh toward insolvency process costs. That works out to a recovery of about 0.03%, or a haircut of nearly 99.97% for lenders. It's the kind of gap that makes headlines. But to understand how a case ends up here, it helps to start at the beginning with the law that made this whole process possible in the first place.
- [AI-Generated Authorities Undermine Customs Adjudication](https://vidur.in/ai-generated-authorities-undermine-customs-adjudication/): The Supreme Court set aside a customs penalty of ₹425,27,99,100 after finding that the adjudication order relied on non-existent, falsely cited, or AI-hallucinated authorities in proceedings concerning the misdeclaration of natural diamonds as lab-grown diamonds. The matter was remanded for fresh adjudication by an officer of the same rank, other than the officer who passed the original order, with the Court emphasising that AI may assist adjudication but cannot replace human decision-making or verification.
- [Penalty for Share Transfers Without Dematerialisation](https://vidur.in/penalty-for-share-transfers-without-dematerialisation/): The ROC Bangalore adjudication order imposes penalties under Section 450 of the Companies Act, 2013, for violating Section 29 read with Rule 9B(4)(a) by approving share transfers before dematerialisation of the securities. It directs the company and officers in default to rectify the violation, submit proof of dematerialisation, and pay the prescribed penalties within the specified timelines.
- [Reliance Jio Wins Rs 1.1 Lakh Crore Tax Dispute](https://vidur.in/reliance-jio-wins-rs-1-1-lakh-crore-tax-dispute/): The ITAT Mumbai upheld the deduction of approximately Rs. 1.10 lakh crore in operational costs despite their book capitalisation as CWIP, affirming that the substantive nature of expenditure prevails over accounting labels for tax purposes. The Tribunal further ruled that overseas voice termination and bandwidth payments do not constitute royalty or technical fees, thereby precluding withholding obligations and Section 40(a)(i) disallowances.
- [NCLAT: Extinguished Equity Revives No Membership](https://vidur.in/nclat-extinguished-equity-revives-no-membership/): The NCLAT ruled that membership rights do not survive the statutory cancellation of shares under an approved IBC resolution plan, making Section 59 rectification claims non-maintainable. The judgment reinforces the binding nature of resolution plans and the "clean-slate" principle against collateral challenges by erstwhile equity holders.

## Pages
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## Case Studies
- [ Nodal Government Body Enhancing Query Resolution with AI](https://vidur.in/case-study/nodal-government-body-enhancing-query-resolution-with-ai/): Nodal Government Body faced a persistent challenge: repetitive queries on SEZ and EOU consumed valuable time and resources. Despite the similarity in facts—often varying only by client details—the Authority repeatedly relied on external consultants, incurring high costs and delays. Members expressed dissatisfaction as response times spanned 2-4 days, impacting their overall experience.
- [India’s Top Accounting Regulator Transforms Efficiency with Gen AI](https://vidur.in/case-study/indias-top-accounting-regulator-transforms-efficiency-with-gen-ai/): India’s leading Accounting Regulatory body faced critical challenges:

## 
- [Others](https://vidur.in/?p=248194): The Industrial Relations Code (Removal of Difficulties) Order, 2025: for continuation of Tribunals, Courts constituted under the Industrial Disputes Act 1947.
- [SEBI](https://vidur.in/?p=248192): SEBI circular on Clarification on the Digital Accessibility circulars of SEBI: Guide for Res
- [SEBI](https://vidur.in/?p=248190): SEBI circular on Modalities for migration to AI only schemes and relaxations to Large Value Funds for Accredited Investors under SEBI (Alternative Investment Funds) Regulations, 2012
- [SEBI](https://vidur.in/?p=248188): SEBI to Modify Regulations to Address 'Finfluencing'.
- [Banking and Finance](https://vidur.in/?p=248186): Master Direction – Reserve Bank of India (Rupee Interest Rate Derivatives) Directions, 2025: Regulates both over-the-counter (OTC) and exchange-traded IRD transactions in India, including interest rate swaps, futures, caps, floors, collars, and forward rate agreements, and provide definitions for key terms like market-makers, non-residents, and hedging.
- [Accounts and Audit](https://vidur.in/?p=248184): IFSCA circular on Amendments to Module no. 16 (Providing Credit) of the IFSCA Banking Handbook: COB directions v6.0: Revised credit Rules for IFSC Banking Units.

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