Indirect Tax Digest | 18 Aug 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

  • Delhi High Court - Time period under section 73(2) of the CGST Act must be calculated as per calendar months
  • Bombay High Court - Quashes another show cause notice issued on the same issue and same period where DGGI took cognisance
  • CESTAT, New Delhi - In Revenue Sharing Arrangement, Service Tax not leviable on ‘Entry Fees’ remitted to a joint operator by another joint operator
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