CASE UPDATE - GST HIGH COURT OF MADRAS CAUSSA TEC SOLUTIONS (P.) LTD. v. ASSISTANT COMMISSIONER (ST) W.P. NO. 16991 OF 2026 W.M.P. NO. 18303 & 18304 OF 2026 • Background / facts: The petitioner challenged an order dated 26.11.2025 passed pursuant to a DRC-01 show cause notice dated 03.01.2025. The notice proposed levy of late fee and general penalty under the CGST and TNGST laws for delayed GST return compliance. The confirmed demand comprised penalty of ₹25,000 each under CG

IT Appeal No. 9302 (Mum) of 2025 | Assessment Year 2017-18 | Decided: 26 March 2026 Underwriting commission received by a UK-resident entity from Indian companies for ADR/GDR issues constitutes consideration for assuming financial risk, not for rendering technical or consultancy services and therefore cannot be taxed in India as Fees for Technical Services under Section 9(1)(vii) of the Income-tax Act, 1961 or as Fees for Included Services under Article 13 of the India-UK DTA

Case Law Update I N THE HIGH COURT OF DELHI Hyatt International-Southwest Asia Ltd. (Appellant) v. Additional Director of Income-tax (Respondent) Judgement Delivered On - December 22, 2023, Order Released On - January 3, 2024 Advocates who appeared in this case: For the Appellant : Mr S. Ganesh, Senior Advocate with Mr U.A. Rana and Mr Himanshu Mehta, Advocates. For the Respondent : Mr Sanjay Kumar, Senior Standing Counsel for Revenue with Ms Easha Kadian, Advocate Synopsis T