In a significant ruling, the Bombay High Court has clarified that the limitation period for passing an order treating a person as an “assessee in default” under Section 201 of the Income Tax Act, 1961 must be calculated quarter-wise based on the filing …
In a notable ruling, the Income Tax Appellate Tribunal (ITAT), Delhi Bench has quashed reassessment proceedings initiated against former IPL commissioner Lalit Kumar Modi concerning alleged unexplained credit card expenditure and private jet travel costs. The Tribunal held that reassessment proceedings cannot be initiated …
In a significant ruling strengthening the principles of natural justice in GST proceedings, the Delhi High Court held that retrospective cancellation of GST registration cannot be sustained when the Show Cause Notice (SCN) fails to specify the reasons for such action. The …
In a recent regulatory disclosure, Polycab India Limited informed stock exchanges that it has received an income tax assessment order raising a demand of approximately ₹327.45 crore for the Assessment Year (AY) 2024-25 (corresponding to FY 2023-24). The order has …
The Delhi High Court has scheduled March 9, 2026, to hear a revision petition filed by the Central Bureau of Investigation (CBI) challenging the discharge of former Delhi Chief Minister Arvind Kejriwal, former Deputy CM Manish Sisodia, and 21 others …
In a significant ruling reported as [2026] 183 taxmann.com 703 (AAR-Tamil Nadu), the Authority for Advance Ruling, Tamil Nadu declined to admit an application for advance ruling on the ground that the very same issue relating to GST liability had already been examined in prior …
In a significant ruling strengthening procedural safeguards under the GST regime, the Andhra Pradesh High Court has held that an unsigned assessment order is void in the eyes of law and cannot be treated as validly served on the assessee. …
The Andhra Pradesh High Court has reaffirmed the legal validity of electronically issued GST orders, holding that the absence of a physically printed Document Identification Number (DIN) on an assessment order does not render it invalid when the order is …
In a noteworthy GST ruling, the Allahabad High Court held that where interest is not quantified in a Show Cause Notice (SCN), the same cannot be imposed later in the adjudication order. The Court quashed both the SCN and the …
Under Part III of the Constitution of India, Article 20 stands as a powerful shield for individuals accused of crimes. It provides three essential protections that uphold fairness in criminal justice and restrict arbitrary use of state power. These safeguards reflect the …
On Friday, February 27, 2026, a Delhi court discharged former Chief Minister Arvind Kejriwal, Manish Sisodia, and 21 other accused in the corruption case related to the 2022 excise policy. The Court’s Ruling: Special Judge Jitendra Singh of the Rouse …
In a significant ruling under the Income-tax Act, the Delhi High Court has held that the Competent Authority is bound to issue a nil-rate TDS certificate under Section 197 when an earlier High Court decision between the same parties has already settled the issue …
In a significant development on February 26, 2026, the Supreme Court of India ordered a blanket ban on a Class 8 Social Science textbook published by National Council of Educational Research and Training (NCERT). The book, titled Exploring Society: India and Beyond, has …
In a significant ruling dated February 26, 2026, the Punjab and Haryana High Court addressed an important question: Can a poetic compliment posted in a WhatsApp group amount to sexual harassment? The case involved a man who commented on a woman’s photograph …
In a significant ruling impacting distance technical education in India, the Supreme Court has reaffirmed the authority of the University Grants Commission (UGC) to take action on questionable technical degrees awarded through distance learning mode. The decision came in University Grants Commission vs. …
In a significant move to streamline credit-related services, the Ministry of Finance (Department of Financial Services) has issued a notification dated February 25, 2026, authorising TransUnion CIBIL Limited to use Aadhaar authentication for identity verification. This development is expected to …
In a significant ruling, the Madras High Court has reaffirmed that procedural technicalities should not defeat substantive justice under the GST regime. The Court condoned a delay in filing an appeal where the assessee was bona fide pursuing a rectification application before …
In a significant ruling dated February 6, 2026, the Supreme Court of India brought an end to a seven-year legal dispute between model Aashna Roy and the ITC Maurya hotel in New Delhi. While the Court upheld the finding of “deficiency in service,” it drastically …
In a landmark ruling, the Madras High Court has held that private hospitals cannot treat doctors like factory workmen by imposing restrictive non-compete and non-solicitation clauses in professional agreements. The Court emphasized that hospitals are service-oriented institutions and cannot function as profit-driven …
In Sumit v. State of U.P. and Another, the Supreme Court of India delivered a significant judgment in February 2026 reaffirming the constitutional sanctity of personal liberty in bail jurisprudence. The Court held that once bail has been granted by a competent court, …