SC Greenlights Rectification of GST Errors Post-Deadline In a landmark ruling in CBIC vs. Aberdare Technologies Pvt. Ltd. (2025-TIOL-16-SC-GST), the Supreme Court upheld the Bombay High Court’s verdict allowing correction of bonafide GST return errors beyond the statutory deadline. 🔹 Background:Aberdare filed its returns on time but later found clerical…
-
-
Supreme Court’s Landmark Ruling on Arrest Powers Under GST and Customs Acts: Balancing Enforcement with the Fundamental Right to Life
This article examines the Hon’ble Supreme Court’s recent ruling in Radhika Agarwal v. Union of India [2025] 171 taxmann.com 832 (SC) a landmark judgment with significant legal implications. The decision addresses the constitutional validity of arrest powers under Section 69 and the issuance of summons under Section 70 of the Central Goods and Services Tax (CGST) Act, along with…
-
Doctrine of clean slate and extinguishment of claims under IBC vis-à-vis the power of the sovereign to levy taxes
Recently, the Andhra Pradesh High Court in Patanjali Foods Limited v. Assistant Commissioner ST FAC and Others (Writ Petition No: 28529/2023 and Writ Petition No: 4944/2024) pronounced a significant judgement having far reaching impact on rights of a successful resolution applicant under the Insolvency and Bankruptcy Code, 2016 (‘IBC’) vis-à-vis the power of the sovereign to…