The Punjab & Haryana High Court, in Mannat Steels v. Union of India, examined the legality of blocking Input Tax Credit (ITC) under Rule 86A of the CGST Rules when the taxpayer’s Electronic Credit Ledger (ECL) had little or no balance. The petitioner …
In a significant relief for businesses, the Delhi High Court has held that Input Tax Credit (ITC) cannot be denied merely because the assessee could not file TRAN-1 during the initial transition to the GST regime. The Court directed the authorities …
This case concerns an application filed before the Authority for Advance Rulings (AAR), Kerala, seeking clarity on the GST applicability on solid waste management services provided to a Government-controlled statutory entity. The applicant was engaged in activities such as collection, …
The Mumbai Bench of the Income Tax Appellate Tribunal examined whether goodwill arising from an amalgamation qualifies as an intangible asset eligible for depreciation under Section 32 of the Income-tax Act, 1961. The assessee had recognized goodwill in its books pursuant to an amalgamation …
This case concerns a charitable trust engaged in conducting medical seminars, Continuing Medical Education (CME) programs, and professional training workshops for doctors and medical students. The Assessing Officer denied exemption under Sections 11 and 12 on the ground that such …
In this case, the assessee challenged an ex-parte GST demand order issued for the FY 2019–20 on the ground that it was unable to respond to the Show Cause Notice (SCN) as all GST portal activities were managed by its …
The Income Tax Department has rolled out several important updates from December 1, 2025, aimed at improving compliance, enhancing accuracy, and speeding up refund processing. These changes will significantly impact both taxpayers and deductors. Here’s a complete breakdown. New Real-Time TDS …
The Delhi High Court recently set aside a provisional attachment of the assessee’s bank account after noting that the taxpayer had already filed a statutory appeal and deposited the mandated pre-deposit under Section 107 of the CGST Act. The Court …
In a significant development impacting tribunal appointments across the country, the Supreme Court has struck down the rule that mandated a minimum of 25 years of practice for chartered accountants (CAs) to qualify as technical members of tribunals, including the Income Tax Appellate …
The Calcutta High Court, in a significant ruling dated 4 November 2025 in [2025] 180 taxmann 415, held that retrospective cancellation of a supplier’s GST registration cannot, by itself, be a valid ground for denying input tax credit (ITC) to a bona fide purchaser. The Court …
The advance ruling mechanism under GST is designed to provide taxpayers with clarity and predictability on critical issues such as classification, tax rates, and exemptions. However, this remedy is subject to strict limitations to prevent conflicting decisions and parallel adjudication. …
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has delivered an important ruling on the applicability of the enhanced leave encashment exemption limit under Section 10(10AA). In the case reported as [2025] 180 taxmann.com 123 (Pune – Trib.), the Tribunal held that …
In a significant ruling reinforcing the binding nature of appellate orders, the Delhi High Court in Santosh Kumar Suri v. DCIT criticised the Income Tax Department for its prolonged delay in giving effect to an ITAT order that had granted relief …
The Delhi High Court has strongly criticised the GST Department for adopting a “fundamentally flawed” approach in raising a massive tax demand on the entire turnover of a company, despite having clear data on its actual disputed sales. The Court observed that when …
In a significant ruling on GST limitation issues, the Madras High Court held that proceedings initiated under Section 73 of the CGST Act cannot be treated as time-barred when the timeline stands extended by the Supreme Court’s COVID-19 limitation orders. The Court …
The Punjab and Haryana High Court, in its order dated 27 October 2025, granted regular bail to the accused in a high-value GST investigation involving alleged issuance of fake invoices worth ₹48.92 crore and wrongful availment of Input Tax Credit …
In a significant ruling, the Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that the Assessing Officer (AO) erred in treating the cash deposits of Specified Bank Notes (SBNs) made by a Non-Banking Financial Company (NBFC) as …
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that a delay in filing the audit report in Form 10B will not deprive a charitable trust of exemption under Section 11, provided it is duly registered under Section 12A and has otherwise …
In a significant ruling, the Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the non-obstante clause in Section 142(5) of the CGST Act, 2017 cannot override the limitation period prescribed under Section 11B of the Central Excise Act, …
In a significant ruling aimed at protecting the dignity and safety of sexual assault survivors, the Supreme Court in Eega Soumya v. M. Mahender Reddy & Ors. (SLP (Crl.) No. 5073 of 2011) held that a rape victim’s statement recorded under Section 164 …