Judgement

Since, the addition was made only on the basis of an Excel Sheet without the actual physical verification of inventory, the tribunal rejected Revenue's appeal. .

Addition Made Solely on Basis of Excel Sheet Without Actual Verification is Unsustainable: ITAT

Court follows CESTAT ruling and physical verification findings to quash Customs’ higher conversion factor and directs refunds within fixed timelines

HC Orders Full Customs Duty Refund to Timber Importers; Holds 1.416 Conversion Factor Applicable for Pre-2012 Imports

Court Allows Fresh Reply, Directs Re-Inspection as GSTIN Cancellation Was Passed Without Noting Approved Address Amendment

Delhi HC Order Physical Verification of Address before GST Cancellation Proceedings

Articles

The GST department has issued an official circular dated July 23, 2025, regarding the physical verification of ‘High Risk Score’ GST registration applications.

GST Dept. Issues Circular Regarding Physical Verification of ‘High Risk Score’ GST Registration Applications

Orders

ICAI has found CA guilty of signing SPICE documents for the Incorporation of a Chinese company without making Physical Verification.

CA signing SPICE documents without making Physical Verification Guilty of Professional Misconduct

The Delhi HC ordered for GST restoration after physical verification of business carried another place.

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Addition Made Solely on Basis of Excel Sheet Without Actual Verification is Unsustainable: ITAT

HC Orders Full Customs Duty Refund to Timber Importers; Holds 1.416 Conversion Factor Applicable for Pre-2012 Imports

Delhi HC Order Physical Verification of Address before GST Cancellation Proceedings

GST Dept. Issues Circular Regarding Physical Verification of ‘High Risk Score’ GST Registration Applications

CA signing SPICE documents without making Physical Verification Guilty of Professional Misconduct

Business carried from place other than declared principal place: HC order for GST restoration after physical verification [Read Order]