Indirect Tax Digest | 05 December 2025
Indirect Tax Digest | 05 December 2025
Read more about indirect tax legislative and judicial updates and customs and foreign trade policy in ‘The Indirect Tax Fortnightly Digest’ by BDO in India.
Highlights
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Calcutta High Court - Claim of ITC not claimed in GSTR-3B but subsequently claimed in GSTR-9 cannot be rejected
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CESTAT Allahabad - Interest is payable on the entire amounts deposited under protest
- Bombay High Court – Sale of trademark to a person situated outside India constitutes ‘sale in the course of export
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