Aditya Narayan Parida 
The Calcutta High Court, in a significant ruling dated 4 November 2025 in [2025] 180 taxmann 415, held that retrospective cancellation of a supplier’s GST registration cannot, by itself, be a valid ground for denying input tax credit (ITC) to a bona fide purchaser. The Court …
The advance ruling mechanism under GST is designed to provide taxpayers with clarity and predictability on critical issues such as classification, tax rates, and exemptions. However, this remedy is subject to strict limitations to prevent conflicting decisions and parallel adjudication. …
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has delivered an important ruling on the applicability of the enhanced leave encashment exemption limit under Section 10(10AA). In the case reported as [2025] 180 taxmann.com 123 (Pune – Trib.), the Tribunal held that …
In a significant ruling reinforcing the binding nature of appellate orders, the Delhi High Court in Santosh Kumar Suri v. DCIT criticised the Income Tax Department for its prolonged delay in giving effect to an ITAT order that had granted relief …
The Delhi High Court has strongly criticised the GST Department for adopting a “fundamentally flawed” approach in raising a massive tax demand on the entire turnover of a company, despite having clear data on its actual disputed sales. The Court observed that when …
In a significant ruling on GST limitation issues, the Madras High Court held that proceedings initiated under Section 73 of the CGST Act cannot be treated as time-barred when the timeline stands extended by the Supreme Court’s COVID-19 limitation orders. The Court …
The Punjab and Haryana High Court, in its order dated 27 October 2025, granted regular bail to the accused in a high-value GST investigation involving alleged issuance of fake invoices worth ₹48.92 crore and wrongful availment of Input Tax Credit …
In a significant ruling, the Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that the Assessing Officer (AO) erred in treating the cash deposits of Specified Bank Notes (SBNs) made by a Non-Banking Financial Company (NBFC) as …
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that a delay in filing the audit report in Form 10B will not deprive a charitable trust of exemption under Section 11, provided it is duly registered under Section 12A and has otherwise …
In a significant ruling, the Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the non-obstante clause in Section 142(5) of the CGST Act, 2017 cannot override the limitation period prescribed under Section 11B of the Central Excise Act, …
In a significant ruling aimed at protecting the dignity and safety of sexual assault survivors, the Supreme Court in Eega Soumya v. M. Mahender Reddy & Ors. (SLP (Crl.) No. 5073 of 2011) held that a rape victim’s statement recorded under Section 164 …
In a significant ruling, the Delhi High Court clarified the tax treatment of payments made for using the goodwill and trade name of another firm. The Court held that when an assessee merely uses the goodwill of another entity without …
In a recent ruling, the Kerala Authority for Advance Ruling (AAR) has clarified that education consultancy firms earning commission based on student enrolments for foreign universities will be treated as “intermediaries” under GST law, and not as providers of independent export services. …
The Rajasthan High Court, in a significant ruling in M/s Bhilwara Trading Company v. Bank of Baroda (decided on 7 November 2025), held that the voluntary cancellation of a company’s GST registration cannot, by itself, justify the freezing of its bank account. The …
The National Company Law Tribunal (NCLT), Kochi Bench, in Kerala Financial Corporation v. Dr. Bharath Chandran & Dr. Ashalatha Nair (Order dated 03 September 2025), held that the timeline prescribed under Section 121(2) of the Insolvency and Bankruptcy Code (IBC), 2016, for filing …
The Supreme Court of India, in the landmark judgment Preetha Krishnan & Others v. United India Insurance Co. Ltd. & Others [2025 LiveLaw (SC) 1073], has categorically prohibited the use of the “split multiplier” method in the computation of compensation …
In a significant ruling on TDS compliance and prosecution under the Income-tax Act, the Delhi High Court in ITO (TDS) v. Delhi Iron & Steel Co. Pvt. Ltd. [[2025] 179 taxmann 643 (Delhi)] held that delay in depositing TDS without proof of genuine hardship constitutes an offence …
In a significant ruling, the Income Tax Appellate Tribunal (ITAT), Indore Bench, held that a society registered under section 12AA in 2021 could still claim exemption under sections 11 and 12 for an earlier year, i.e., Assessment Year 2018-19, by virtue of the first proviso to section …
The case of Sterling Farm Research and Services Pvt. Ltd. v. Commissioner of Income Tax came before the Kerala High Court concerning the validity of a revisional order passed under Section 263 of the Income Tax Act, 1961. The dispute arose from the Assessment Year 2016–17, …
The Supreme Court of India is poised to deliver an important ruling that could reshape the compliance landscape for charitable and religious institutions across the country. The case concerns whether registration of a trust under Section 12AA of the Income Tax Act, 1961 — …