Adv Aditya Narayan 
Karnataka High Court rules that MSME registration alone cannot stop SARFAESI recovery. Borrowers must actively participate in the MSME revival process and establish genuine business viability. The Karnataka High Court has clarified that merely holding an MSME registration does not …
Gujarat AAR rules that GST is payable under RCM on rent of godowns hired from unregistered persons, even when used for exempt agricultural warehousing services. The Gujarat Authority for Advance Ruling (Gujarat AAR) has delivered an important ruling concerning the …
Bombay High Court condones 30-day delay in filing Form 10B by a charitable trust, protecting Section 11 tax exemption despite pending CBDT application. The Bombay High Court has granted significant relief to a charitable trust by condoning a 30-day delay …
Telangana High Court rules that merely processing loan proposals cannot establish criminal conspiracy against a bank officer without proof of knowledge, mens rea or conscious participation in the alleged fraud. The Telangana High Court has reaffirmed an important principle of …
GSTAT Ernakulam rules that GST refund cannot be denied by questioning ITC eligibility without proper proceedings under Sections 73/74, reinforcing natural justice. Introduction In an important ruling concerning GST refund of unutilised Input Tax Credit (ITC), the Ernakulam Bench of …
Delhi High Court rules that an AO cannot demand negative evidence to prove no appeal was filed for Section 270AA penalty immunity, directing fair reconsideration of the taxpayer’s application. The Delhi High Court has clarified an important procedural aspect concerning …
The CBDT’s Income-tax (Fifth Amendment) Rules, 2026 introduce key TDS compliance and reporting changes for immovable property transactions involving non-residents, effective from 1 October 2026. The Central Board of Direct Taxes (CBDT) has notified the Income-tax (Fifth Amendment) Rules, 2026 through Notification …
Rajasthan RERA awards ₹1 lakh compensation to homebuyers after a promoter retained their ₹1.45 lakh booking amount for years, highlighting buyers’ rights to refund and compensation under RERA. Case Name: Seema Devi & Ors. v. Ravi Surya Affordable Homes Pvt. Ltd. …
GSTAT Bengaluru rules that an e-way bill and tax invoice generated after interception cannot retrospectively validate goods movement, upholding penalty under Section 129 of the CGST Act. Case Title: Heramb Enterprises v. C Pushpalatha, Additional Commissioner of Commercial Taxes Case No.: …
Calcutta High Court upholds ITAT relief in ₹85.13 crore bogus purchases case, holding that a different view by AO or CIT(A) is not enough for interference under Section 260A. The Calcutta High Court has upheld the Income Tax Appellate Tribunal’s …
Allahabad High Court rules that retirement benefits depend on length of service, not merely the post held, directing pension and gratuity benefits after nearly 30 years of service. The Allahabad High Court has delivered an important ruling on retirement benefits, pension …
Delhi High Court sets aside rejection of GST revocation plea, stressing effective personal hearing and proper identification of the concerned GST officer. The Delhi High Court has set aside the rejection of an application seeking revocation of cancellation of GST registration, …
Karnataka High Court holds that a Section 143(1) intimation issued without adjustment cannot be revised under Section 263, clarifying the limits of revisionary jurisdiction. The Karnataka High Court has clarified an important issue concerning the scope of revisionary powers under Section …
Delhi High Court holds that objections to parallel State GST and DGGI proceedings under Section 6(2)(b) of the CGST Act can be raised before the statutory appellate authority. Case: Saraswati Printers v. Directorate General of GST Intelligence, DZU & Ors. Case …
Delhi High Court upholds Delhivery’s ₹51.48 crore ESOP expenditure deduction and rejects ₹62.72 lakh addition under Section 56(2)(viib) over valuation rules. Case Name: Pr. Commissioner of Income Tax (Central)-2 v. M/s Delhivery Pvt. Ltd. Case No.: ITA No. 479/2024 Court: Delhi High Court …
Can a taxpayer pass on the benefit of a GST rate reduction to customers through electronic gift vouchers instead of reducing the selling price or making a direct cash refund? The GST Appellate Tribunal (GSTAT), Principal Bench, Delhi, has recently …
The power of GST authorities to conduct search and investigation is an important enforcement mechanism under the Goods and Services Tax law. However, the exercise of such powers is required to remain within the statutory framework and prescribed departmental guidelines. …
The Supreme Court has reiterated an important principle of income tax law: CBDT circulars and administrative instructions may bind tax authorities, but they do not bind constitutional courts while interpreting the Income Tax Act. In Orient Crafts Limited v. Commissioner of Income …
The Delhi High Court has upheld the validity of the GST mechanism that permits common adjudication of composite Show Cause Notices (SCNs) involving multiple noticees falling under different jurisdictions. The Court has also upheld the criterion under which the officer having jurisdiction …
The Bombay High Court has held that an income-tax penalty cannot be sustained merely because a taxpayer’s expenditure claim is subsequently reduced pursuant to a position agreed under an Advance Pricing Agreement (APA). The Court observed that treating such a reduction …