Aditya Narayan Parida 
The Bench reiterated that the issue of proper notice is a factual matter requiring examination of evidence, which is beyond the scope of a writ petition under Article 226. The Kerala High Court has ruled that the question of ‘whether …
Interest is payable even if sufficient Input Tax Credit (ITC) was available at the time of supply. The relief under the Proviso to Section 50(1) applies only when outward supplies are declared within the same tax period. The Goods and …
Some CIT(A) rulings have supported the taxpayer’s interpretation that the 87A rebate should apply to total income, including capital gains. However, until a clear judicial or legislative resolution is established, the issue remains contentious. A major controversy has emerged surrounding …
The Delhi High Court ruled that the dues of a secured creditor take precedence over the tax dues owed to the Income Tax Department. In a significant ruling, the Delhi High Court has held that the Income Tax Department cannot …
The Court set aside the CESTAT order and restored the appeal to its original number. It directed that the appeal should now be heard on its merits without requiring any further pre-deposit. The Delhi High Court has ruled that an …
The High Court ruled that irrespective of whether the delay was caused by the assessee or the department, the assessee was entitled to interest at a rate of 6% per annum. In a significant ruling, the Gujarat High Court has …
The Gujarat High Court struck down Paragraph 2(2) of Circular No. 181/13/2022-GST, declaring it ultra vires Section 54 of the GST Act and inapplicable retrospectively. The Gujarat High Court has ruled in favor of Patanjali Foods Ltd., affirming its right …
The Court held that statutory rules supplement the Act rather than contradicting it. Since Form DRC-01 and DRC-07 include a designated section for the signature of the proper officer, the requirement becomes statutory. The Telangana High Court has ruled that …
The Delhi High Court has directed the NFAC to expedite the disposal of appeals to prevent prolonged delays. A roadmap has been drawn under the Central Action Plan 2024-25 to address the backlog efficiently. The Delhi High Court has expressed …
The ITAT set aside the previous order and directed the AO to conduct a fresh assessment. The tribunal instructed the AO to take into account the decision of the CIT(E) on the condonation petition once it is finalized. The Income …
Income tax officials may analyze an individual’s declared expenses in comparison to their bank records, which include credit/debit card transactions and cash withdrawals. The middle class has been facing increasing scrutiny regarding income tax compliance, with discussions intensifying before the …
Supreme Court clarifies that, the Legislative laws are prospective in nature unless expressly stated to have retrospective application, whereas Judicial pronouncements are retrospective by default unless the judgment specifies its prospective effect. The Supreme Court of India has reaffirmed that …
This Supreme Court ruling strengthens legal protections for individuals facing arrest under the GST and Customs Acts. By extending CrPC safeguards to these laws, the Court ensures that tax enforcement authorities follow due process and refrain from arbitrary arrests. The …
A Supreme Court Bench comprising Justice J.B. Pardiwala and Justice R. Mahadevan took note of the conflicting High Court rulings, emphasizing the need for a thorough legal examination. The Supreme Court of India has reserved its judgment on the contentious …
CBDT circular dated January 21, 2015 clarifies that the benefit under Section 54F and Section 54 is limited to one residential house. A recent Delhi High Court ruling denied capital gains tax exemption under Section 54F of the Income Tax …
This ruling of High court serves as an important precedent, reinforcing that procedural delays should not automatically result in the dismissal of appeals, particularly when statutory requirements are met. The Madras High Court has ruled that an appeal cannot be …
This ruling of Madras High Court provides clarity on GST compliance and refund eligibility for businesses dealing with goods detention under Section 129. The Madras High Court, in the case of Chetna Steel Tubes Private Limited v. Goods and Service …
As per the court’s verdict, the initial seizure of cash by the GST department was unauthorized and illegal. The continued retention of the cash by the GST department and its handover to the Income Tax Department did not legitimize the …
Summons under Section 131(1A) typically issued when the I-T Department suspects concealment of income or requires further inquiry before proceeding with search and seizure. Section 131(1A) of the Income Tax Act, 1961 empowers assessing officers with specific authority to issue …
Cases related to best judgment assessments under Section 62, emphasizing procedural fairness and legislative amendments. Section 62 of the Central Goods and Services Tax (CGST) Act, 2017, governs the assessment of taxpayers who fail to file their GST returns. When …