GSTAT Bengaluru rules that the Safari Retreats functionality test does not apply to hotel and resort construction ITC after the retrospective amendment to Section 17(5)(d) of the CGST Act. Introduction The Goods and Services Tax Appellate Tribunal (GSTAT), Bengaluru Bench, …
Supreme Court rules that fresh income tax deduction claims cannot ordinarily be raised under Section 264 without filing a revised return within the prescribed time limit. Introduction In an important ruling on income tax assessment and revision proceedings, the Supreme …
The Telangana High Court holds that GST notices and orders uploaded on the common portal remain valid without visible digital signatures if electronically authenticated and bearing a DIN or RFN. Introduction In an important ruling on the validity of electronically …
Andhra Pradesh High Court strikes down Section 147A of the Income Tax Act, 1961, examining faceless reassessment, retrospective amendments and JAO jurisdiction. Introduction In a significant ruling on income tax reassessment proceedings, the Andhra Pradesh High Court has declared Section …
Madras High Court sets aside a ₹5.50 crore GST demand against Shree Velu Builders over unconstructed building blocks and orders fresh assessment. Introduction In an important ruling concerning GST assessment in the real estate sector, the Madras High Court has …
Bombay High Court rules that income tax penalties for misreporting may be waived under amended Section 270AA after the Finance Act 2026, subject to statutory conditions. Introduction In a significant ruling for income tax assessees, the Bombay High Court has …
Kerala High Court rules that suppliers cannot automatically recover GST from recipients without contractual authority. Read the ruling in V.P. Sugathan v. Travancore Devaswom Board. The Kerala High Court has reiterated an important principle concerning GST recovery under commercial contracts: …
Bombay High Court rules that the Income Tax Department cannot delay limitation computation when a digitally signed court order is available. Read the Section 153 ruling. The Bombay High Court has clarified that the Income Tax Department cannot postpone the …
Gujarat AAR rules that GST is not payable on employee canteen meal recoveries by Torrent Pharmaceuticals. Learn about GST liability and ITC eligibility under the CGST Act. The Gujarat Authority for Advance Ruling (AAR) has held that amounts recovered by …
Karnataka High Court hears a plea seeking gift tax exemption for same-sex partners. Centre argues marriage laws, not the Income Tax Act, must be challenged. The Centre has argued before the Karnataka High Court that same-sex partners seeking exemption from …
Kerala High Court dismisses Satwa Solutions’ GST appeal, emphasising timely objections to statutory notices and the risks of challenging proceedings after recovery begins. The Kerala High Court has reiterated an important principle of GST litigation: a taxpayer who fails to …
Delhi High Court gives the Income Tax Department until October 31, 2026, to credit ₹3.65 crore advance tax to a 92-year-old taxpayer, warning of interest for further delay. The Delhi High Court has granted the Income Tax Department a final …
57th GST Council Meeting 2026: Explore key GST 2.0 reforms on arrest powers, ₹5 crore prosecution threshold, ₹10,000 SCN limit, ITC, refunds, exports and e-commerce. New Delhi | 8 October 2026 The 57th meeting of the Goods and Services Tax …
Madras High Court quashes GST notice against Queen Mira International School, holding that the Department must follow the prescribed assessment procedure for unregistered persons before pursuing tax recovery. The Madras High Court has set aside a GST show cause notice …
Calcutta High Court rules that ₹11.35 crore tax addition cannot be sustained on mere suspicion or uncorroborated seized documents without independent supporting evidence. The Calcutta High Court has reaffirmed an important principle of income-tax jurisprudence: tax additions cannot be sustained …
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 …