Delhi High Court Upholds GST Circular Allowing Common Adjudication of Composite SCNs Based on Highest Demand

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 …

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Punjab & Haryana High Court Directs Liberal Approach in Condoning Income Tax Filing Delays

Punjab & Haryana High Court directs income tax authorities to adopt a liberal approach while considering genuine hardship in condoning delay in filing returns, particularly where CBDT circulars apply. Introduction The Punjab and Haryana High Court has reiterated that income …

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Allahabad High Court Directs SBI to Refund ₹19.90 Lakh Debited from Widow’s Fixed Deposit for Husband’s Loan

Allahabad High Court directs SBI to refund ₹19.90 lakh debited from a widow’s fixed deposit towards her deceased husband’s loan, along with interest and ₹1 lakh compensation. Introduction In an important ruling concerning banking law, recovery of loans and protection of …

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Supreme Court: Assessing Officer Cannot Reopen Final Income Tax Settlement Through Reassessment

The Supreme Court has clarified an important aspect of income tax reassessment proceedings by holding that an Assessing Officer (AO) cannot reopen matters that have already attained finality through an order of the Income Tax Settlement Commission (ITSC). In Assistant Commissioner …

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The Pre-Deposit Conundrum: How Courts are Shielding Taxpayers from Retrospective GST Penalty Rules

The landscape of Goods and Services Tax (GST) litigation in India underwent a tectonic shift following the enactment of the Finance Act. By introducing a mandatory 10% pre-deposit for penalty-only appeals, the legislature effectively plugged a long-standing loophole. Historically, the …

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Gujarat High Court Quashes GST Demand Against Environmental Entity, Holds Effluent Treatment Activities Exempt

The Gujarat High Court has delivered an important ruling on GST exemption for environmental protection activities, holding that services undertaken by an eligible charitable entity for treatment and management of industrial effluent can qualify for a Nil GST rate where the activities fall …

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Assessment Order Need Not Discuss Every Claim: Bombay High Court Holds Reopening on Same Issue Is Change of Opinion

The Bombay High Court has reaffirmed an important principle governing reassessment proceedings under the Income Tax Act: an assessment cannot ordinarily be reopened merely because the Assessing Officer later takes a different view on an issue that was already examined during …

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Karnataka High Court Holds GST Payments Made During Investigation Were Not Voluntary, Orders ₹53.97 Lakh Refund

The Karnataka High Court has delivered an important ruling on GST payments made during investigation, inspection and search proceedings, holding that payments made by a taxpayer during an investigation cannot automatically be treated as voluntary merely because they were deposited through …

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GST Appeal Limitation Must Consider Rectification Order When Application Is Filed Within Time: Gujarat High Court

The Gujarat High Court has delivered an important ruling on GST appeal limitation and rectification proceedings, holding that a taxpayer’s appeal cannot be treated as time-barred merely by calculating the limitation period from the original adjudication order when a valid rectification …

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