Bombay High Court rules that income tax penalties for misreporting may be waived under amended Section 270AA after the Finance Act 2026, subject to statutory conditions. Introduction In a significant ruling for income tax assessees, the Bombay High Court has …
Kerala High Court rules that suppliers cannot automatically recover GST from recipients without contractual authority. Read the ruling in V.P. Sugathan v. Travancore Devaswom Board. The Kerala High Court has reiterated an important principle concerning GST recovery under commercial contracts: …
Bombay High Court rules that the Income Tax Department cannot delay limitation computation when a digitally signed court order is available. Read the Section 153 ruling. The Bombay High Court has clarified that the Income Tax Department cannot postpone the …
Gujarat AAR rules that GST is not payable on employee canteen meal recoveries by Torrent Pharmaceuticals. Learn about GST liability and ITC eligibility under the CGST Act. The Gujarat Authority for Advance Ruling (AAR) has held that amounts recovered by …
Karnataka High Court hears a plea seeking gift tax exemption for same-sex partners. Centre argues marriage laws, not the Income Tax Act, must be challenged. The Centre has argued before the Karnataka High Court that same-sex partners seeking exemption from …
Kerala High Court dismisses Satwa Solutions’ GST appeal, emphasising timely objections to statutory notices and the risks of challenging proceedings after recovery begins. The Kerala High Court has reiterated an important principle of GST litigation: a taxpayer who fails to …
Delhi High Court gives the Income Tax Department until October 31, 2026, to credit ₹3.65 crore advance tax to a 92-year-old taxpayer, warning of interest for further delay. The Delhi High Court has granted the Income Tax Department a final …
57th GST Council Meeting 2026: Explore key GST 2.0 reforms on arrest powers, ₹5 crore prosecution threshold, ₹10,000 SCN limit, ITC, refunds, exports and e-commerce. New Delhi | 8 October 2026 The 57th meeting of the Goods and Services Tax …
Madras High Court quashes GST notice against Queen Mira International School, holding that the Department must follow the prescribed assessment procedure for unregistered persons before pursuing tax recovery. The Madras High Court has set aside a GST show cause notice …
Calcutta High Court rules that ₹11.35 crore tax addition cannot be sustained on mere suspicion or uncorroborated seized documents without independent supporting evidence. The Calcutta High Court has reaffirmed an important principle of income-tax jurisprudence: tax additions cannot be sustained …
Karnataka High Court rules that delayed intra-departmental communication cannot extend GST appeal limitation, reinforcing Section 107 of the CGST Act and legal certainty for taxpayers. The Karnataka High Court has delivered an important ruling on limitation for filing GST appeals …
Jaipur ITAT deletes ₹10.90 lakh Section 69A addition on cash credit-card payments, ruling that direct matching of every withdrawal with payment is not mandatory. Introduction Making a substantial payment towards credit-card dues in cash can attract scrutiny from the Income …
Delhi High Court rules that the 45-day maximum period for filing a written statement before DRT under Section 19(5)(i) of the RDB Act cannot be extended or condoned by courts. The Delhi High Court has held that the statutory period …
Madras High Court clarifies that GST appeal pre-deposit does not automatically unblock ITC blocked under Rule 86A. Know the ruling, legal reasoning and taxpayer implications. The Madras High Court has clarified an important aspect of GST litigation concerning the relationship …
ITAT Mumbai deletes ₹1.23 crore penalty under Section 270A, ruling that rejection of a bona fide tax claim alone cannot establish concealment or under-reporting of income. The Income Tax Appellate Tribunal (ITAT), Mumbai, has delivered an important ruling on the …
Gujarat High Court dismisses Shreeji Steel’s writ petition, holding that an authorised GST officer could verify the vehicle under Rule 138B and directing the taxpayer to pursue the statutory appeal under Section 107 of the CGST Act. The Gujarat High …
OGST 2.0 may bring major reforms for businesses and MSMEs, including wider ITC, faster refunds, simplified compliance, automated registration, reduced litigation and GST relief measures. India’s Goods and Services Tax regime may be heading towards another significant transformation. The GST …
Gujarat High Court upholds ₹23.77 crore tax relief for Adani Infrastructure Services, ruling on Section 14A and Rule 8D(2)(ii) interest disallowance. The Gujarat High Court has dismissed the Revenue’s appeal against Adani Infrastructure Services Pvt. Ltd., upholding the deletion of …
Punjab & Haryana High Court lays down detailed guidelines on ITC reversal under Section 16(2)(c), protecting genuine buyers from automatic credit denial due to supplier defaults. The Punjab and Haryana High Court has clarified that Input Tax Credit (ITC) cannot …
Delhi High Court quashes a Section 153C notice for AY 2016-17 as time-barred, relying on Ojjus Medicare and the limitation prescribed under Sections 153A and 153C. The Delhi High Court has once again emphasised that proceedings under Section 153C of …