Adv Aditya Narayan 
In a significant ruling safeguarding taxpayers’ rights under the Goods and Services Tax (GST) regime, the Supreme Court has affirmed that GST authorities cannot block Input Tax Credit (ITC) beyond the amount actually available in a taxpayer’s Electronic Credit Ledger …
In a significant ruling strengthening procedural safeguards in GST enforcement, the Allahabad High Court held that arrest powers under the Goods and Services Tax (GST) law cannot be exercised mechanically or without strict adherence to statutory and constitutional requirements. In Sushant …
The Income Tax Department has approached the Supreme Court challenging a significant Delhi High Court judgment that quashed reassessment proceedings initiated against NDTV founders Dr. Prannoy Roy and Radhika Roy. The case concerns interest-free loans allegedly received from RRPR Holdings …
The Delhi High Court has issued notice on a writ petition challenging the deadline prescribed for filing appeals before the Goods and Services Tax Appellate Tribunal (GSTAT), while refusing to grant any interim relief at this stage. The petition raises …
In a significant ruling reinforcing the importance of statutory remedies under tax laws, the Allahabad High Court has held that a taxpayer cannot invoke writ jurisdiction merely to avoid the limitation period prescribed for filing an appeal under the Goods …
In a significant ruling that could impact thousands of retired Public Sector Undertaking (PSU) employees across India, the Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has allowed a retired ONGC employee to claim tax exemption on the full …
The doctrine of “Equal Pay for Equal Work” has evolved into one of the most significant labour and constitutional principles in Indian jurisprudence. What began as a Directive Principle of State Policy has gradually transformed into an enforceable constitutional right through judicial …
The relationship between a doctor and a patient has traditionally been built on trust, ethics, and professional responsibility. For many years, there was uncertainty in India over whether patients could invoke consumer protection remedies against doctors and hospitals for medical …
In a significant ruling strengthening consumer rights in employer-provided healthcare services, the Supreme Court of India held that medical treatment provided by an employer to its employees as part of service conditions cannot be treated as “free service” under consumer …
In an important ruling that provides clarity on capital gains exemption under the Income Tax Act, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) held that merely describing a property as “commercial” in a sale deed is not …
In a significant ruling reinforcing procedural fairness in tax administration, the Income Tax Appellate Tribunal (ITAT), Kolkata Bench, held that failure to provide an assessee with the tally data and forensic analysis report relied upon by the tax authorities amounts …
In a significant ruling highlighting the relationship between tax adjudication and criminal proceedings under the Goods and Services Tax (GST) framework, the Allahabad High Court has held that although criminal prosecution and assessment proceedings are legally independent, the outcome of …
In a significant ruling reinforcing the principle that tax additions cannot rest merely on suspicion or unverified intelligence inputs, the Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the deletion of an addition of ₹26.08 lakh made …
In a significant ruling that strengthens taxpayer protections against arbitrary reassessment proceedings, the Gujarat High Court has held that merely recording high-value bank transactions is not sufficient to reopen an income tax assessment unless there is tangible material demonstrating actual …
In a significant ruling reinforcing procedural safeguards under GST law, the Gauhati High Court has held that issuance of a Summary Show Cause Notice in Form GST DRC-01 alone cannot replace the statutory requirement of issuing a proper Show Cause …
In a significant ruling on reassessment proceedings under the Income Tax Act, the Gujarat High Court has held that reassessment cannot continue when the alleged escaped income falls below the statutory threshold prescribed under Section 149. The judgment provides important …
In a significant ruling reinforcing consumer protection under the GST regime, the Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) has upheld an anti-profiteering order against Hyderabad-based Vishwanath Cinema Hall 70MM for failing to transfer the benefit …
In an important ruling concerning cash transactions and recovery of debts, the Madras High Court has held that a loan advanced in cash, even if it violates the provisions of the Income Tax Act, does not automatically become illegal or …
In a significant ruling reinforcing the constitutional separation of powers, the Delhi High Court dismissed a Public Interest Litigation (PIL) that sought judicial directions to impose tax on agricultural income in Delhi. The Court held that taxation policy and legislative …
In a significant development concerning tax policy and constitutional governance, the Supreme Court of India declined to entertain a petition seeking the introduction of a “creamy layer” mechanism in the income-tax exemption available to Scheduled Tribes (STs) residing in specified …