Indirect Tax Digest | 21 November 2025
Indirect Tax Digest | 21 November 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
- Karnataka High Court - MRP based computation of Compensation Cess is contradictory to Compensation Cess Act
- Allahabad High Court - Recording ‘reasons to believe in writing’ mandatory to block ITC under Rule 86A
- Bombay High Court - Issuance of a consolidated Show-cause Notice for multiple financial years is a judicial overreach and hence, unsustainable in law
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