Prior GST Registration Cancellation does not Automatically bar an Applicant from Obtaining Fresh GST Registration

In a decisive ruling on July 21, 2025, the Patna High Court in M/s Maharaj Ji Enterprises vs. Union of India reaffirmed that prior GST registration cancellation does not automatically bar an applicant from obtaining fresh GST registration. The Court clarified that any rejection of …

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Chhattisgarh High Court Upholds ITAT Order Granting 80G Approval to Raipur-Based Charitable Society

In a landmark ruling, the Chhattisgarh High Court has upheld the Income Tax Appellate Tribunal (ITAT) order granting Section 80G approval to a Raipur-based charitable society, emphasizing that valid registration under Section 12AA of the Income Tax Act, 1961 is sufficient for eligibility under Section 80G. Background of the …

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An orphan minor qualifies as an “individual” under the definition of “person” in Section 2(31) and such income should not be clubbed with any guardian’s income

The Delhi High Court, in an order dated May 29, 2025, has held that a minor—even an orphaned minor—is treated as an “individual” under the Income Tax Act, and therefore, their income is assessable separately in their own name. 🧾 Key Holdings of …

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GST officers must exercise due diligence and attempt alternate modes of service before finalizing ex-parte order

In a significant ruling dated 20 June 2025, the Madras High Court reaffirmed the importance of effective service of notices under the GST law. The case, titled Tvl. Metro Computers vs Deputy State Tax Officer (W.P. No. 15793 of 2025), dealt with the issue of ex-parte GST …

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Kerala Launches India’s First ‘Faceless Adjudication’ System for Indirect Taxes

Kerala becomes the first Indian state to implement a fully digital adjudication process for State GST matters. In a major digital governance initiative, the State Goods and Services Tax (SGST) Department of Kerala has introduced a pilot project for ‘Faceless Adjudication’, starting August 1, …

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Karnataka High Court: Defaulting Director Can Be Disqualified from All Companies, Section 164 is a Reasonable Restriction Under Article 19(1)(g)

The Karnataka High Court, in a significant ruling, has clarified that directors disqualified under Section 164(2) of the Companies Act, 2013 can be barred from serving as directors in all companies, not just the company that is in default. The Court further upheld that …

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MCA Slaps ₹3 Lakh Penalty on Private Company & Directors for Non-Maintenance of Registered Office

In a significant compliance enforcement action, the Ministry of Corporate Affairs (MCA) has imposed a total penalty of ₹3 lakh on a private limited company and its two directors for failing to maintain a registered office as required under the Companies Act, 2013. 🔍 Background of the Case The penalty …

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Delhi High Court Allows Manual ITR-6 Filing Due to Software Glitch, Upholds Taxpayer’s Right to Carry Forward Losses

Cosmo Films Ltd vs CBDT | Landmark Delhi High Court Ruling In a significant ruling that reinforces taxpayer rights in the digital era, the Delhi High Court has permitted manual filing of ITR-6 after a software error denied rightful tax benefits to Cosmo Films Limited. …

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