Aditya Narayan Parida 
The Calcutta High Court, in a significant ruling in the case of Sayan Biswas vs. Deputy Commissioner of Revenue, has clarified the legality of initiating separate GST proceedings under Sections 73 and 74 of the WBGST/CGST Act, 2017. While upholding …
Here are the key facts and legal reasoning in Mahesh Kumar Mishra v. Union of India, decided by the Calcutta High Court on 14 July 2025, where the Court remanded the matter because the appellate order failed to adequately address the recovery of tax before …
In a landmark order dated 9 July 2025, the Delhi bench of the ITAT rebuked the Assessing Officer’s attempt to tax a trust for failing to apply or accumulate income that the trust had not even received. The case reaffirms that tax …
In its 16 July 2025 order in W.P.(C) No. 471/2025, the Gauhati High Court quashed a summary SCN and order issued to Air Transport Corporation Assam Pvt. Ltd., holding that statutory SCNs and adjudication orders under Sections 74 and 75 cannot …
The Central Government has clarified that there is no proposal to impose Goods and Services Tax (GST) on Unified Payments Interface (UPI) transactions exceeding ₹2,000. Addressing the Rajya Sabha, Pankaj Chaudhary, Minister of State for Finance, stated that the GST Council has made …
The Income Tax Department of India has prescribed different Income Tax Return (ITR) forms for different categories of taxpayers, depending on their residential status, nature of income, and amount of income. Selecting the correct ITR form is crucial for accurate filing, compliance, and avoiding notices or …
As the income tax return (ITR) filing deadline of September 15 approaches, taxpayers are gearing up to gather all necessary financial information. To ensure accuracy in ITR filing, individuals often refer to multiple documents such as Form 16, Form 26AS, and the Annual Information Statement …
Delhi ITAT rules in favour of assessee—sales already recorded in books cannot be taxed again as unexplained money under Section 69A or unexplained expenditure under Section 69C. Read full case details here. 🧭 Introduction: In a noteworthy judgment that reaffirms the …
In the case reported as [2025] 176 taxmann.com 587 (Delhi), the Delhi High Court dealt with a writ petition filed by an assessee under Article 226 of the Constitution of India, challenging an order-in-original passed under the Goods and Services Tax (GST) law. The impugned …
In a significant ruling reinforcing the principles of natural justice under GST law, the Allahabad High Court in [2025] 176 taxmann.com 533 held that a tax authority cannot raise a demand exceeding the amount specified in the Show Cause Notice (SCN). The Court observed that such action …
In a significant ruling, the Telangana High Court has clarified that the absence of a personal hearing does not invalidate a case transfer under Section 127 of the Income-tax Act, 1961, provided the assessee has been given an opportunity to submit written objections. …
In a significant ruling, the Gujarat High Court in the case of Sampoorna Sugars Pvt. Ltd. v. PCIT [2025] 176 taxmann.com 742 has held that a genuine mistake by a Chartered Accountant in not filing Form 10-IC within the prescribed …
In a significant ruling concerning GST-related offences, the Allahabad High Court granted bail to an individual accused of orchestrating input tax credit (ITC) fraud through fake firms. The decision underscores the principle of proportionality in pre-trial detention and the relevance …
In a significant judgment, the Allahabad High Court ruled that penalty under Section 129 of the CGST Act, 2017 cannot be imposed solely for misclassification of goods, especially when the goods are accompanied by proper documents and there is no dispute regarding their …
The ITAT Hyderabad held that while the Commissioner of Income Tax (Appeals) [CIT(A)] has the power to set aside a best judgment assessment under section 144 of the Income Tax Act, 1961, he cannot do so without deciding on legal …
In a crucial public alert on 21 july 2025, the CBIC has warned taxpayers about a new wave of fake GST violation notices being circulated online through emails, messages, and even social media platforms. These fraudulent notices are designed to mimic official GST …
In a landmark ruling on July 24, 2025, the Supreme Court of India held that a foreign entity can be taxed in India if it carries on business through a fixed place of business, even on a temporary or shared basis. The apex …
In the evolving landscape of indirect taxation under the Goods and Services Tax (GST) regime, the Authority for Advance Rulings (AAR) plays a crucial role in offering clarity to taxpayers on complex legal questions. However, procedural discipline is as vital …
Case Title: Rani Construction v. Superintendent of Taxes, Guwahati & Ors. Court: Gauhati High Court Citation: [2025] 176 taxmann.com 206 (Gauhati) Date of Order: 18 March 2025 Coram: Justice Suman Shyam and Justice Malabika Bhattacharjee Key Facts: The petitioner’s GST registration was …
The issue of whether supply of medicines, implants, consumables, and allied items to in-patients by a hospital is taxable under GST has been a matter of interpretation and litigation. In a significant ruling, the Kerala Authority for Advance Ruling (AAR) …