On Aug 8, 2025, the Supreme Court delivered a split verdict on whether timelines under Section 144C or Section 153 govern tax assessments in transfer pricing cases. Justice Nagarathna held Section 153 applies; Justice Sharma said Section 144C overrides. The matter goes to a larger bench, leaving uncertainty for multinational tax disputes.

GST demand notices can be challenged on grounds like procedural flaws, jurisdiction issues, and improper service. Recent rulings explain how.