The Patna High Court has delivered a landmark judgment offering relief to GST taxpayers facing issues of clerical errors in return filing. In the case of Om Traders, the Court held that mistakes in GSTR-3B can be corrected to align with the figures reported in GSTR-1, …
The Madurai Bench of the Madras High Court, in the case of Tvl. Guruvammal Tex v. Assistant Commissioner (ST)-II & Ors. [W.P.(MD) No. 21209 of 2025], examined the legality of blocking Input Tax Credit (ITC) under Rule 86A of the CGST Rules, …
The Chhattisgarh High Court has clarified that the Income Tax Department cannot file appeals before the High Court solely on the basis of monetary thresholds. Even if the tax demand exceeds the prescribed limit, the appeal must be supported by substantive legal grounds. In a …
The Bombay High Court has taken a significant step in a matter concerning equal tax treatment for same-sex couples. A division bench comprising Justice Burgess Colabawalla and Justice Firdosh Pooniwalla has issued notice to the Attorney General of India on a petition challenging …
The recent rulings of the Calcutta High Court in Gopal Rathi vs. Ratan Banik and Santosh Kumar Sah vs. Union of India mark a significant shift in how GST arrests must be approached in India. For too long, enforcement practice leaned on a “arrest first, investigate later” mindset, …
The Calcutta High Court has delivered a landmark ruling that strengthens the rights of taxpayers seeking GST refunds. In the case of Suraj Mangar vs. The Assistant Commissioner of West Bengal State Tax & Others, the Court made it clear that refund …
In a significant ruling dated 16 August 2025 in case of M/s Gajraj Singh vs Union of India & Others , the Allahabad High Court has clarified that service of notice under the Central Goods and Services Tax (CGST) Act, …
The Madras High Court has recently set aside a faceless assessment order passed by the National Faceless Assessment Centre (NFAC), ruling in favor of a taxpayer who was denied a fair opportunity to respond. The judgment underscores the critical need for procedural fairness …
In a significant relief for small taxpayers, the Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has ruled that the Section 87A rebate is available on Short-Term Capital Gains (STCG) under the new tax regime (Section 115BAC(1A)), provided the total income does not exceed ₹7 lakh …
The characterization of payments for computer software has long been a contentious issue under Indian tax law. The Revenue has consistently argued that consideration paid to foreign suppliers for software amounts to “royalty” under section 9(1)(vi) of the Income-tax Act, …
Here’s a refined and clear case analysis of the Gujarat High Court’s judgment dated 10 July 2025, in the case MC Bauchemie India Pvt. Ltd. v. Union of India & Ors., which dealt with proceedings under Sections 73/74 of the CGST Act based solely …
In a significant ruling, the Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) reiterated that the Commissioner of Income Tax (Exemptions) [CIT(E)] cannot refuse registration to a charitable trust under Section 12AB merely on the apprehension that its funds …
The Gujara High Court has granted bail to Sunil Hiralal Mandowara, accused of fraudulently availing Goods and Services Tax (GST) Input Tax Credit (ITC) worth over ₹10 crore by allegedly recording fictitious transactions with firms whose GST registrations were later …
The Allahabad High Court, in S.S. Enterprises v. State of U.P. & Another, has held that mere absence of visible business activity at a registered principal place of business cannot, by itself, justify the conclusion that invoices are fake or …
In a significant relief to real estate developers, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has ruled in favour of M/s Experion Developers Pvt. Ltd., holding that revenue authorities cannot make arbitrary ad-hoc disallowances of business expenditure …
The Kerala High Court, while hearing bail pleas in the multi-crore Fashion Gold cheating and money laundering case on August 7, 2025, posed a crucial question on the applicability of Section 420 of the Indian Penal Code. Justice Bechu Kurian Thomas observed …
The Supreme Court of India has delivered a significant ruling clarifying that for the purposes of the Income Tax Act, loans will be classified as Non-Performing Assets (NPAs) only after a default period of 180 days, as prescribed under the …
The Supreme Court has delivered a split verdict on the interpretation of the limitation period for completing assessment proceedings under Section 144C of the Income Tax Act. The provision deals with the procedure for assessments involving eligible assessees, such as foreign companies or cases involving transfer pricing adjustments. The controversy revolved …
In a notable ruling, the Calcutta High Court clarified a fundamental aspect of contract law — that the cause of action in a contractual dispute arises only when there is a clear and unequivocal refusal by a party to perform its obligations under the …
In the case of Tvl. Sakthi Murugan Lorry Service v. Deputy State Tax Officer, decided by the Madras High Court on 8 May 2025, the Court examined the validity of an assessment order passed under the GST regime where the only mode of service of the …