The Delhi High Court has reaffirmed the settled legal position that a Non-Executive Director cannot be held vicariously liable for offences committed by a company under Section 138 of the Negotiable Instruments Act, 1881, unless the complaint specifically discloses their role in the …
In a significant ruling clarifying the law on limitation under the Negotiable Instruments Act, 1881, the Supreme Court has held that a Magistrate cannot take cognizance of a cheque dishonour complaint under Section 138 if it is filed beyond the …
The Bombay High Court has reaffirmed the principle of equal pay for equal work by holding that contract workers performing the same or similar duties as regular employees are entitled to parity in wages and service conditions. The Court upheld the jurisdiction …
The Ministry of Finance has invited suggestions and ideas from citizens for the preparation of the Union Budget 2026-27, reinforcing the government’s commitment to participatory and inclusive policymaking. Citizens, professionals, industry stakeholders, and organisations can contribute their views on key economic …
The Karnataka High Court has reaffirmed that minor procedural lapses in e-way bill compliance cannot be the basis for harsh penal action under the GST regime. In a significant ruling, the Court held that detention of goods and imposition of …
The Delhi High Court has clarified that the mere inability of the GST Department to produce documentary proof of dispatch of a personal hearing notice—such as dispatch register entries, speed post receipts, or email records—does not automatically establish that no …
In a significant ruling, the Pune Bench of the Income Tax Appellate Tribunal (ITAT) held that registration under section 12A of the Income-tax Act cannot be denied on the basis of vague and unsubstantiated allegations of capitation fee collection or …
In a significant ruling reinforcing the principle of employee welfare, the Jharkhand High Court has held that an employee appointed prior to 1 January 1986 would be deemed to have shifted from the CPF (Contributory Provident Fund) Scheme to the …
In a significant ruling reinforcing taxpayer protections, the Chhattisgarh High Court has held that service tax paid during the course of investigation or inquiry must be refunded once it is conclusively found that no tax liability exists. The Court clarified …
Nearly nine years after the 2016 demonetisation exercise, the Rajasthan High Court has firmly refused to allow the exchange or deposit of old ₹500 and ₹1,000 currency notes, declaring them completely valueless. The ruling came in connection with petitions involving demonetised currency worth ₹3.5 crore held …
The Himachal Pradesh High Court examined whether simultaneous proceedings by Central GST and State GST authorities on the same subject matter are legally permissible. The Court held that parallel proceedings are not per se invalid, provided both authorities coordinate their actions to avoid duplication and …
In a fresh compliance push, the Income Tax Department has intensified its crackdown on undisclosed foreign assets by roping in multinational companies (MNCs) operating in India. As part of its data-driven “nudge” strategy, the department has asked MNCs to alert …
In a landmark judgment delivered in December 2025, a Division Bench of the Delhi High Court comprising Justice C. Hari Shankar and Justice Om Prakash Shukla held that the termination of an HIV-positive employee without complying with the safeguards under the Human Immunodeficiency Virus …
In a stern reminder to quasi-judicial authorities about their constitutional obligations, the Allahabad High Court on Thursday, December 18, 2025, directed initiation of criminal contempt proceedings against the Additional Commissioner, Grade-2 (Appeal) First, State Tax, Meerut, for filing a misleading personal affidavit before the Court. The …
In a significant ruling emphasizing the need for independent application of mind in disciplinary proceedings, the Gujarat High Court set aside disciplinary action initiated by the Institute of Chartered Accountants of India (ICAI) against a Chartered Accountant, holding that the …
The Delhi High Court, in Concept Eateries Private Limited v. Union of India & Ors. ( W.P.(C) No. 17072/2025) reiterated the fundamental requirement of granting a proper and effective opportunity of personal hearing before passing an adjudication order under the GST law. The Court …
The issue of denial of Input Tax Credit (ITC) on account of mismatch between ITC claimed in Form GSTR-3B and ITC reflected in Form GSTR-2A has been a recurring dispute under the GST regime, particularly where the mismatch arises due …
The Enforcement Directorate (ED) has launched an extensive investigation into alleged violations of the Foreign Exchange Management Act (FEMA) involving suspicious transactions worth nearly ₹900 crore, reportedly linked to Ranchi-based chartered accountant Naresh Kumar Kejriwal. Acting under Section 37 of …
The power to cancel registration of a charitable trust under the Income-tax Act has often been a subject of jurisdictional debate, particularly when a case is transferred from one authority to another. In a significant ruling, the Bangalore Bench of …
The Madras High Court held that passing an adverse order on a rectification application without granting proper notice or opportunity of hearing violates the principles of natural justice. The Court further clarified the maintainability of writ petitions when an original order is superseded …