Introduction In tax adjudication, adherence to timelines and procedural requirements is crucial. However, when genuine circumstances such as serious illness prevent compliance, courts have consistently emphasized the importance of natural justice over rigid procedural formalities. The Orissa High Court, in its judgment …
Introduction The Delhi High Court directed the tax department to process refund claims of excess Input Tax Credit (ITC) arising out of the inverted duty structure within a strict timeline of three weeks. The ruling came in response to the petitioner’s grievance that their …
Introduction The issue of refunding unutilised Input Tax Credit (ITC) under the inverted duty structure has long been contentious under GST. A key dispute arose around the July 2022 amendment to Rule 89(5), which corrected the refund formula to include both inputs and input …
Introduction The Gauhati High Court in its judgment dated 13 August 2025 in Naser Ali Mondal v. State of Assam & Ors. examined the legality of tax recovery proceedings initiated under the CGST Act without the issuance of a proper Show Cause Notice (SCN) under …
Introduction It is common for individuals to lend money to friends, relatives, or acquaintances in good faith without executing any formal agreement or written acknowledgment. However, problems arise when the borrower refuses to repay, and the lender finds himself without …
In a landmark ruling dated August 26, 2025, the Supreme Court of India in Dogiparthi Venkata Satish and Anr. v. Pilla Durga Prasad & Ors. clarified the legal position of sole proprietorship firms under Indian law. The Court held that a proprietorship is not a juristic person and therefore cannot …
Introduction The Allahabad High Court has recently delivered a significant ruling clarifying the procedural framework in cheque bounce cases under the Negotiable Instruments Act, 1881. The Court held that registration of FIRs and filing of police charge-sheets in such disputes …
The Chhattisgarh High Court recently affirmed the order of the Income Tax Appellate Tribunal (ITAT) granting registration under Section 12AA of the Income-tax Act, 1961 to a trust created for the benefit of pharmaceutical dealers. The ruling underscores that at the stage …
The Andhra Pradesh High Court, in a landmark judgment dated 20th August 2025 in the case of JPR Projects vs. The State of Andhra Pradesh, has provided much-needed clarity for taxpayers under the Goods and Services Tax (GST) framework. The ruling deals with …
On 7 August 2025, the Calcutta High Court delivered an important ruling on the issue of levy of penalty under the Goods and Services Tax (GST) regime. The Court held that penalty cannot be imposed on the assessee merely on …
The Supreme Court, in its judgment dated 28 August 2025, delivered a significant ruling in the field of tax prosecutions by quashing criminal proceedings initiated by the Income Tax Department against an assessee under Section 276C(1) of the Income Tax Act, …
The Bombay High Court in Gateway Terminals India Pvt. Ltd. v. DCIT & Ors. (26 August 2025) has delivered a significant ruling on the scope of deductions under Section 80-IA of the Income-tax Act, 1961. The issue before the Court was whether interest …
Introduction The Andhra Pradesh High Court, in its decision dated 14 August 2025, held that refund claims filed beyond the prescribed limitation period under the GST regime are to be entertained in certain circumstances, especially where such delay is attributable …
The issue before the Income Tax Appellate Tribunal (ITAT), Ahmedabad, in its order dated 19 August 2025, revolved around the rejection of a trust’s application for registration under section 12AB of the Income-tax Act, 1961. The Commissioner of Income Tax (Exemptions) [CIT(E)] …
In a legal challenge against India’s recently enacted Promotion and Regulation of Online Gaming Bill, 2025, which imposes a nationwide ban on all forms of online money games, Heads Digital Works Pvt. Ltd., the company operating popular platforms like A23 …
In a significant ruling, the Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, in the case of Gujarat Technological University vs. DCIT (order dated 19 August 2025), held that a mere procedural lapse such as delay in filing Form 10 and Form 10B cannot be the sole …
Railways remain one of the most reliable and cost-effective modes of transporting goods across India. With the implementation of GST, businesses must ensure proper compliance while sending consignments through the railway network. This involves maintaining the right documentation, generating e-way …
In a significant ruling, the Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, held that a trust cannot be denied registration under Section 12AB of the Income-tax Act, 1961 merely on the ground that it was created for the benefit of a particular caste …
The Madras High Court, in its judgment dated 5 August 2025 in Chandrasekar Balasubramanian v. Superintendent of CGST & Central Excise (W.P. No. 29038 of 2025), addressed the issue of GST registration cancellation on account of prolonged non-filing of returns. The petitioner, a sole …
In a significant relief to real estate developers, the Pune Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that Section 43CA of the Income Tax Act, 1961 cannot be invoked when the agreement value at the time of booking exceeds the stamp …