The Rajasthan High Court has upheld the constitutional validity of Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 (CGST Act), which makes the actual payment of tax by the supplier to the Government an essential condition for the …
In a significant legal development for corporate and individual taxpayers, the Bombay High Court has issued a major interim directive to the Income Tax Department. The High Court has instructed Assessing Officers not to move forward with reassessment proceedings against …
The Patna High Court has delivered an important ruling on the scope of GST jurisdiction over petroleum products, setting aside a tax demand of approximately ₹1.25 crore imposed on a petroleum dealer. The Court found that the assessment appeared to …
The Madras High Court has emphasised an important principle concerning the interaction between GST proceedings and Income Tax reassessment. The Court has held that an Income Tax authority cannot simply rely upon the findings of a GST adjudication order while …
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has reaffirmed an important procedural safeguard available to foreign companies and other eligible taxpayers under Section 144C of the Income-tax Act. The Tribunal held that where the Assessing Officer proposes a variation in …
The landscape of Goods and Services Tax (GST) litigation in India underwent a tectonic shift following the enactment of the Finance Act. By introducing a mandatory 10% pre-deposit for penalty-only appeals, the legislature effectively plugged a long-standing loophole. Historically, the …
The Gujarat High Court has delivered an important ruling on GST exemption for environmental protection activities, holding that services undertaken by an eligible charitable entity for treatment and management of industrial effluent can qualify for a Nil GST rate where the activities fall …
The Bombay High Court has reaffirmed an important principle governing reassessment proceedings under the Income Tax Act: an assessment cannot ordinarily be reopened merely because the Assessing Officer later takes a different view on an issue that was already examined during …
The Karnataka High Court has delivered an important ruling on GST payments made during investigation, inspection and search proceedings, holding that payments made by a taxpayer during an investigation cannot automatically be treated as voluntary merely because they were deposited through …
The Bombay High Court has held that an income tax assessment order cannot be sustained when the underlying revision order under Section 263 of the Income Tax Act has already been quashed by the Income Tax Appellate Tribunal (ITAT). The Court clarified …
The Delhi High Court has declined to exercise its writ jurisdiction under Article 226 of the Constitution in a batch of petitions challenging GST proceedings and penalty orders, holding that objections relating to the competence and jurisdiction of GST officers can be …
The Delhi High Court has delivered an important ruling on double taxation of the same income, holding that an assessee cannot be compelled to bear tax twice on identical income merely because of an inadvertent reporting error. The Court observed that tax …
The Gujarat High Court has delivered an important ruling on GST appeal limitation and rectification proceedings, holding that a taxpayer’s appeal cannot be treated as time-barred merely by calculating the limitation period from the original adjudication order when a valid rectification …
The Madras High Court has delivered an important ruling in cases involving alleged bogus Long-Term Capital Gains (LTCG) from the sale of shares, holding that suspicion surrounding unusual or substantial gains cannot, by itself, justify a tax addition without supporting evidence. In …
The Bombay High Court has reaffirmed an important principle concerning the custody and return of original property documents after repayment of a loan. The Court has held that when a borrower deposits valuable original title documents with a bank as security …
The Calcutta High Court has clarified an important procedural safeguard concerning GST proceedings against deceased taxpayers. In Gita Rani Pan v. The Union of India & Ors., the Court held that GST authorities cannot issue a show cause notice or determine tax …
The Gauhati High Court has ruled that criminal prosecution under the Income Tax Act cannot continue when the assessment forming the basis of the prosecution has subsequently been set aside on merits. The Court also held that prosecution against directors of …
Pala MLA Mani C. Kappan has been sentenced to one year of simple imprisonment by a Mumbai court in a cheque-bounce case concerning an alleged financial transaction linked to shares of Kannur International Airport Limited (KIAL). The court has also ordered …
The Gujarat High Court has set an important limitation-related precedent in income-tax assessment proceedings by quashing a reference made by the Assessing Officer (AO) to the Departmental Valuation Officer (DVO) just one day before the statutory time limit for completing …
The Karnataka High Court has directed government authorities to examine and decide a civil contractor’s claim for payment of GST amounting to nearly ₹2.99 crore in connection with road construction and improvement works carried out for government departments. The decision highlights an …