The Rajasthan Authority for Advance Rulings (AAR) has ruled that Input Tax Credit (ITC) is not available for goods and services used in the construction of a Tailing Dam as it is not considered part of the core business activity. …
The Karnataka High Court recently ruled that a writ petition challenging an intimation of tax ascertainment under Section 73(5) of the CGST/KGST Act, 2017, is premature if no Show Cause Notice (SCN) under Section 73(1) has been issued. The court …
The High Court referred to the Supreme Court’s ruling in Board of Control of Cricket in India v. Regional Director, Employees State Insurance Corp. (2022), which established that an establishment qualifies for ESI registration only if it systematically engages in …
Centre’s Power to Relax Conditions Under Rule 9C : Delhi High Court Ruling Discretionary power to relax Rule 9C conditions is limited and guided by specified factors. Courts will not interfere unless the decision is unreasonable or contrary to law. …
“Junior lawyers must learn the art of advocacy, proper drafting, and courtroom conduct. Training programs will equip them with these essential skills,” Justice Oka Said said. Justice Abhay Oka of the Supreme Court recently highlighted the importance of pro bono …
The Gauhati High Court allowed the petition, ruling that carbonated fruit drinks qualify as fruit beverages under Tariff Item 2202 99 20 and are taxable at 12% GST under Schedule-II of the CGST/IGST Rate Notification. The Gauhati High Court has …
The High Court set aside the impugned order, referring to the case of Riddhi Siddhi Enterprises vs. Commissioner of Goods and Services Tax (CGST), South Delhi & Anr. (2024). The Delhi High Court has ruled that an order cancelling a …
The Bench reiterated that the issue of proper notice is a factual matter requiring examination of evidence, which is beyond the scope of a writ petition under Article 226. The Kerala High Court has ruled that the question of ‘whether …
Interest is payable even if sufficient Input Tax Credit (ITC) was available at the time of supply. The relief under the Proviso to Section 50(1) applies only when outward supplies are declared within the same tax period. The Goods and …
Some CIT(A) rulings have supported the taxpayer’s interpretation that the 87A rebate should apply to total income, including capital gains. However, until a clear judicial or legislative resolution is established, the issue remains contentious. A major controversy has emerged surrounding …
The Delhi High Court ruled that the dues of a secured creditor take precedence over the tax dues owed to the Income Tax Department. In a significant ruling, the Delhi High Court has held that the Income Tax Department cannot …
The Court set aside the CESTAT order and restored the appeal to its original number. It directed that the appeal should now be heard on its merits without requiring any further pre-deposit. The Delhi High Court has ruled that an …
The High Court ruled that irrespective of whether the delay was caused by the assessee or the department, the assessee was entitled to interest at a rate of 6% per annum. In a significant ruling, the Gujarat High Court has …
The Gujarat High Court struck down Paragraph 2(2) of Circular No. 181/13/2022-GST, declaring it ultra vires Section 54 of the GST Act and inapplicable retrospectively. The Gujarat High Court has ruled in favor of Patanjali Foods Ltd., affirming its right …
The Court held that statutory rules supplement the Act rather than contradicting it. Since Form DRC-01 and DRC-07 include a designated section for the signature of the proper officer, the requirement becomes statutory. The Telangana High Court has ruled that …
The Delhi High Court has directed the NFAC to expedite the disposal of appeals to prevent prolonged delays. A roadmap has been drawn under the Central Action Plan 2024-25 to address the backlog efficiently. The Delhi High Court has expressed …
The ITAT set aside the previous order and directed the AO to conduct a fresh assessment. The tribunal instructed the AO to take into account the decision of the CIT(E) on the condonation petition once it is finalized. The Income …
Income tax officials may analyze an individual’s declared expenses in comparison to their bank records, which include credit/debit card transactions and cash withdrawals. The middle class has been facing increasing scrutiny regarding income tax compliance, with discussions intensifying before the …
Supreme Court clarifies that, the Legislative laws are prospective in nature unless expressly stated to have retrospective application, whereas Judicial pronouncements are retrospective by default unless the judgment specifies its prospective effect. The Supreme Court of India has reaffirmed that …
This Supreme Court ruling strengthens legal protections for individuals facing arrest under the GST and Customs Acts. By extending CrPC safeguards to these laws, the Court ensures that tax enforcement authorities follow due process and refrain from arbitrary arrests. The …