Karnataka High Court rules that delayed intra-departmental communication cannot extend GST appeal limitation, reinforcing Section 107 of the CGST Act and legal certainty for taxpayers. The Karnataka High Court has delivered an important ruling on limitation for filing GST appeals …
Jaipur ITAT deletes ₹10.90 lakh Section 69A addition on cash credit-card payments, ruling that direct matching of every withdrawal with payment is not mandatory. Introduction Making a substantial payment towards credit-card dues in cash can attract scrutiny from the Income …
Delhi High Court rules that the 45-day maximum period for filing a written statement before DRT under Section 19(5)(i) of the RDB Act cannot be extended or condoned by courts. The Delhi High Court has held that the statutory period …
Madras High Court clarifies that GST appeal pre-deposit does not automatically unblock ITC blocked under Rule 86A. Know the ruling, legal reasoning and taxpayer implications. The Madras High Court has clarified an important aspect of GST litigation concerning the relationship …
ITAT Mumbai deletes ₹1.23 crore penalty under Section 270A, ruling that rejection of a bona fide tax claim alone cannot establish concealment or under-reporting of income. The Income Tax Appellate Tribunal (ITAT), Mumbai, has delivered an important ruling on the …
Gujarat High Court dismisses Shreeji Steel’s writ petition, holding that an authorised GST officer could verify the vehicle under Rule 138B and directing the taxpayer to pursue the statutory appeal under Section 107 of the CGST Act. The Gujarat High …
OGST 2.0 may bring major reforms for businesses and MSMEs, including wider ITC, faster refunds, simplified compliance, automated registration, reduced litigation and GST relief measures. India’s Goods and Services Tax regime may be heading towards another significant transformation. The GST …
Gujarat High Court upholds ₹23.77 crore tax relief for Adani Infrastructure Services, ruling on Section 14A and Rule 8D(2)(ii) interest disallowance. The Gujarat High Court has dismissed the Revenue’s appeal against Adani Infrastructure Services Pvt. Ltd., upholding the deletion of …
Punjab & Haryana High Court lays down detailed guidelines on ITC reversal under Section 16(2)(c), protecting genuine buyers from automatic credit denial due to supplier defaults. The Punjab and Haryana High Court has clarified that Input Tax Credit (ITC) cannot …
Delhi High Court quashes a Section 153C notice for AY 2016-17 as time-barred, relying on Ojjus Medicare and the limitation prescribed under Sections 153A and 153C. The Delhi High Court has once again emphasised that proceedings under Section 153C of …
Analysis of CBDT Notification No. 133/2026 clarifying the administrative subordination and jurisdictional alignment of JCIT (Appeals) and Addl. CIT (Appeals) under the Income-tax Act, 2025. Overview of the Notification The Central Board of Direct Taxes (CBDT), under the Department of …
“Sold a property? Learn how to legally reduce your capital gains tax bill using Section 54, 54F, and CGAS under the latest property tax indexation rules.” Selling a piece of real estate often marks a major financial milestone, but it …
Supreme Court Clarifies Validity of Section 138 Demand Notice Under Negotiable Instruments Act The Supreme Court has delivered an important ruling on the validity of a statutory demand notice in cheque dishonour cases under Section 138 of the Negotiable Instruments …
GSTAT Delhi rules that cinema operators cannot avoid passing on GST rate-cut benefits to consumers by relying on State-prescribed ticket price limits under Section 171 of the CGST Act. The Goods and Services Tax Appellate Tribunal (GSTAT), Principal Bench, Delhi …
ITAT Mumbai grants major relief in the Harshad Mehta tax case for AY 1993-94, deleting several crore-rupee additions relating to securities, bank payments, money-market transactions and alleged income. The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has delivered …
GSTAT Lucknow sets aside ₹63.72 lakh GST penalty, ruling that delayed e-invoice generation alone cannot establish tax evasion when invoice, e-way bill and LR are available. The Lucknow Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) has delivered …
Gujarat High Court allows condonation of delay in filing an income tax return under Section 119(2)(b), despite a pending CIT(A) appeal, providing relief to taxpayers with genuine hardship. The Gujarat High Court has delivered an important ruling on the condonation …
Delhi High Court refuses to quash criminal proceedings against Supertech directors in the Hill Town project case, citing prima facie material supporting allegations of cheating, breach of trust and criminal conspiracy. The Delhi High Court has declined to interfere with …
Karnataka High Court rules that compulsory acquisition of immovable property is not a GST supply and orders refund of ₹12.28 lakh with 15% interest to landowners. The Karnataka High Court has delivered an important ruling on the applicability of Goods …
