Indirect Tax Digest | 26 September 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

  • Bombay High Court - Dismisses Writ Petition challenging First Appellate Authorities’ order wherein the appeal filed by the Taxpayer was dismissed as being filed beyond the maximum condonable period

  • Madhya Pradesh High Court - Application of mind should not only be reflected in the Order but also in the decision-making process

  • Authority for Advance Ruling - Cost of infrastructure for transmission of electricity, which is recovered from customers, is exempt from the levy of GST

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