In a significant ruling, the Delhi High Court has emphasized that Goods and Services Tax (GST) authorities must approach requests for adjournment of personal hearings on medical grounds with empathy. The Court highlighted that adverse orders should not be passed …
In a significant ruling reinforcing taxpayer rights under GST law, the Delhi High Court has directed the unblocking of the Electronic Credit Ledger (ECL) of an enterprise after the statutory period of one year had elapsed. The judgment is based …
Money disputes are as old as trade itself. From handshake agreements to formal contracts, unpaid dues often lead individuals and businesses into legal battles. In India, money recovery suits offer a structured legal mechanism to recover such debts—but the process …
The Kerala High Court has declined to interfere with the Income Tax Department’s seizure of Rs 1 crore from the bank account of the Communist Party of India (Marxist) [CPI(M)] Thrissur District Committee. The funds were frozen in the Bank …
In a landmark judgment, the Orissa High Court has reaffirmed that individual legal practitioners are exempt from the levy of service tax and GST for legal services provided under specific conditions. This decision came in the case of Shivananda Ray …
A cheque bounce case occurs when a cheque, presented for payment, is returned unpaid by the bank due to insufficient funds in the drawer’s account. This is a criminal offense under Section 138 of the Negotiable Instruments Act, 1881, and can result …
When a notice is sent by registered post, there’s a legal presumption that it’s been duly served, meaning the recipient received it. This presumption is based on the assumption that the postal service will deliver the notice in the normal …
The Income Tax Department of India has officially notified ITR Form 1 (Sahaj) and ITR Form 4 (Sugam) for the Assessment Year 2025-26 (FY 2024-25), simplifying return filing for salaried individuals, small businesses, and HUFs. 🔍 Key Highlights of the …
To file a cheque bounce case, first send a legal notice to the drawer within 30 days of the cheque bouncing, demanding payment within 15 days. If the drawer doesn’t pay within that timeframe, file a criminal complaint with the court …
In a landmark judgment dated April 8, 2025, the Bombay High Court has provided significant GST relief to homeowners undertaking redevelopment of their properties. The court ruled that Goods and Services Tax (GST) is not applicable on redevelopment projects where …
Non-Resident Indians (NRIs) investing in Indian mutual funds might legally avoid paying capital gains tax if certain Double Taxation Avoidance Agreement (DTAA) conditions are met. Let’s break down the important points you should know: DTAA and the Residual Clause: How …
In a significant judgment, the Gujarat High Court has ruled that an Assessing Officer (AO) cannot pass a best judgment assessment under Section 144 of the Income Tax Act without assigning proper reasons for rejecting an assessee’s detailed response. Failure …
In a landmark judgment, the Bombay High Court has held that reassessment proceedings initiated merely at the direction of superior authorities, without independent application of mind by the Assessing Officer (AO), are invalid in law. Background of the Case Agfa …
If you’re a tenant paying monthly rent above ₹50,000, you’re likely aware of the requirement to deduct TDS under Section 194-IB of the Income Tax Act. This tax is paid via Form 26QC, which acts as both a challan and …
The Delhi High Court is set to deliver a significant verdict on the applicable GST rate for Roof-Mounted Air Conditioning Units (RMPUs) specifically designed for Indian Railways. The outcome could have substantial financial implications for manufacturers and contractors supplying such …
In a notable judgment, the Delhi High Court has reaffirmed that courts do not have discretionary powers to waive the mandatory pre-deposit required under Section 107(6) of the Central Goods and Services Tax (CGST) Act, 2017 for filing an appeal. …
In a significant ruling, the Delhi High Court has clarified that the charitable status of a trust cannot be revoked solely on the grounds of reasonable payments made to related parties for services rendered. The verdict reaffirms the position that …
In a landmark judgment, the Supreme Court of India clarified the application of Section 34 of the Code of Civil Procedure (CPC), reaffirming that courts have the authority to determine interest rates in the absence of a specific contractual agreement …
In a landmark ruling, the Madras High Court has confirmed that service of GST notices and orders through the GST Common Portal constitutes a valid mode of service under Section 169 of the CGST Act. The Court dismissed the petitioner’s …
The Bombay High Court, in a significant ruling, held that the Income Tax Department acted in violation of the Standard Operating Procedure (SOP) under Section 144B of the Income Tax Act, 1961. The failure to follow due procedure and provide …