A court in Faridabad has sentenced a man to six months of simple imprisonment in a cheque dishonour case under Section 138 of the Negotiable Instruments Act, 1881. The court also directed the convict to pay ₹1.58 lakh as compensation to the complainant, highlighting the …
A major GST fraud case in Himachal Pradesh has come under the spotlight after the State Tax and Excise Department detected an allegedly fraudulent GST registration that was reportedly obtained using forged documents in the name of a deceased person. The registration …
The Delhi High Court has declined to stay an Income Tax Appellate Tribunal (ITAT) order directing the Income Tax Department to release ₹17.66 crore in cash seized during a search operation, holding that the Department could not continue retaining the seized …
Case Title: Tripti Srivastva and Another vs. Yogesh Singla Case No.: CRM-M-14914-2026 (O&M) Court: Punjab and Haryana High Court Judge: Justice Alok Jain Provision Involved: Section 138, Negotiable Instruments Act, 1881; Section 528, Bharatiya Nagarik Suraksha Sanhita, 2023 Introduction The Punjab and Haryana High Court …
The Supreme Court has refused to interfere with the Allahabad High Court’s decision upholding a GST tax demand and penalty of ₹90.62 lakh against M/s Gurunanak Arecanut Traders. The case highlights the importance of generating a valid GST e-way bill before commencement of …
Calcutta High Court | Section 148A | Section 148 | Section 147 | Income Tax Reassessment | AY 2019-20 The Calcutta High Court has upheld the initiation of reassessment proceedings against Chirania Projects Private Limited for Assessment Year (AY) 2019-20, while directing …
Kerala High Court | Execution Proceedings | Section 53, Transfer of Property Act, 1882 | Judgment Debtor | Fraudulent Transfer The Kerala High Court has clarified an important principle concerning the execution of decrees and attachment of property belonging to the …
The Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT), Delhi, has held that there was no profiteering under Section 171 of the CGST Act where the ratio of Input Tax Credit (ITC) to purchase value decreased after the implementation …
Case: ITO Vs. Pankaj Batra Court: Income Tax Appellate Tribunal, Delhi Bench “B” Assessment Year: Relevant assessment year involving demonetisation-period cash deposits Provision Involved: Section 69A of the Income-tax Act, 1961 Amount in Dispute: ₹5,25,47,500 Introduction The Income Tax Appellate Tribunal (ITAT), Delhi Bench “B”, …
The Madhya Pradesh High Court, Gwalior Bench, has ruled that authorities dealing with compassionate appointment claims should not adopt an overly technical approach when a deceased employee’s family has already approached the department within the prescribed period. In a significant …
The Supreme Court has delivered an important ruling on the invocation of the extended limitation period under Section 74 of the Central Goods and Services Tax Act, 2017 (CGST Act). The Court has held that tax authorities cannot invoke the extended …
Chhattisgarh High Court | Motor Accident Compensation | Section 87A | Income Tax Deduction | Future Prospects The Chhattisgarh High Court has held that income tax should not be deducted while computing compensation in a motor accident claim where the deceased’s …
The Bombay High Court has clarified that an Asset Reconstruction Company (ARC) can be substituted as the complainant in a pending cheque dishonour case after acquiring the underlying loan and financial assets from a bank. The ruling reinforces the legal framework …
The Rajasthan High Court has reaffirmed that actual payment of GST by the supplier is an essential statutory condition for claiming Input Tax Credit (ITC). In a significant ruling concerning Section 16(2)(c) of the Central Goods and Services Tax (CGST) Act, …
Madras High Court | Section 11(1)(d) | Corpus Donations | Trust Taxation | Fixed Deposit Interest The Madras High Court has clarified an important aspect of taxation of income earned by charitable and religious trusts. In its judgment dated 17 August 2026, the …
The Delhi High Court has reaffirmed an important principle concerning cheque-based recovery proceedings: a discrepancy regarding the date on which a cheque was handed over does not, by itself, defeat an underlying loan claim when the drawer admits that the …
The Rajasthan High Court has delivered an important ruling on the GST treatment of annuity payments received by road infrastructure companies under concession agreements with the National Highways Authority of India (NHAI). In its judgment dated 17 August 2026, the …
The Calcutta High Court has delivered an important ruling on the tax treatment of actuarial contributions to approved superannuation and gratuity funds, while also clarifying when employees’ PF/ESI contributions can be disallowed under Section 36(1)(va) of the Income-tax Act. In …
The Madras High Court has reaffirmed an important safeguard for GST taxpayers by holding that a restriction imposed on the utilisation of Input Tax Credit (ITC) under Rule 86A of the CGST Rules, 2017 cannot continue beyond one year. The …
The Bombay High Court has delivered an important ruling protecting taxpayers from the consequences of a deductor’s failure to deposit Tax Deducted at Source (TDS) with the Government. In Manohar Ramabtar Jhunjhunwala v. Principal Commissioner of Income Tax-17, Mumbai & Ors. …