On 1 September 2025, the Allahabad High Court delivered a significant ruling in M/s Rakesh Plastic Furniture & Crockery Emporium v. State of U.P. & Others. The case dealt with the detention of goods and imposition of penalty under Section 129 of the CGST/UPGST Act, …
In a significant ruling, the Madras High Court clarified that the limitation period for filing GST appeals under Section 107 of the CGST Act begins only when the order is effectively communicated to the assessee. Mere uploading of the order …
The Delhi High Court, in Asst. Commissioner of Income Tax v. State & Ors., recently held that money obtained through fraud or a Ponzi-style scheme cannot be treated as the taxable income of a company or its directors. Instead, such amounts …
The Income Tax Appellate Tribunal (ITAT), Visakhapatnam Bench, in its decision dated 3 September 2025, examined whether an addition under Section 69 of the Income-tax Act, 1961 could be sustained in respect of a land transaction where the registered sale deed was subsequently cancelled, …
The Calcutta High Court in the case of Dinesh Biswas v. State of West Bengal & Ors. (WPA No. 1737 of 2025, decided on 2 September 2025) examined the legality of cancellation of GST registration on account of non-filing of returns. The …
The Allahabad High Court, in the case of Khurja Scrap Trading Company vs. Additional Commissioner Grade-2 (Appeal) & Another (decided on 29 August 2025), examined the validity of initiating proceedings under Section 74 of the CGST Act. The petitioner had availed Input Tax Credit …
The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) recently delivered an important ruling in the case of Smt. Sushama Rajesh Rao v. DCIT (ITA No. 49/Bang/2023, order dated 18 August 2025). The dispute centered on whether capital gains arising from …
Introduction The Income Tax Appellate Tribunal (ITAT), Delhi Bench, in its order dated 9 September 2025, delivered an important ruling on the availability of capital gains exemption under Section 54F of the Income-tax Act, 1961 to a private trust. The Tribunal held that where …
Introduction The Karnataka High Court in the case of DCIT v. Biesse India Pvt. Ltd. (WA No.1619 of 2024, decided on 5 August 2025) dealt with the issue of delay in passing an order giving effect (OGE) to an Income Tax Appellate …
Introduction On 14 August 2025, the Bombay High Court delivered its judgment in the case of Narendra I. Bhuva (Legal Heirs) v. ACIT, Circle 13(1), Mumbai concerning the taxability of gains arising from the sale of a vintage car. While dismissing the main appeal and …
Introduction The Insolvency and Bankruptcy Code, 2016 (IBC) was enacted to provide a time-bound framework for resolution of distressed companies and to ensure certainty for resolution applicants by giving them a “clean slate.” A recurring issue, however, has been the …
Introduction The treatment of life membership fees received by professional bodies, trusts, and charitable institutions has long been a contentious issue in income-tax law. The central question revolves around whether such one-time, non-recurring receipts should be classified as revenue income chargeable in the year …
Introduction The Andhra Pradesh High Court examined whether absence of a Document Identification Number (DIN) in departmental orders automatically invalidates such orders or whether they continue to hold enforceability until judicially set aside. The Court clarified the legal effect of …
The Karnataka High Court, on September 8, 2025, issued notice to the Union government on a second petition challenging the constitutionality of the newly enacted Promotion and Regulation of Online Gaming Act, 2025. The Act, which bans all real-money online games …
Introduction The Orissa High Court in its judgment dated 11 August 2025 in Reliable Security and Intelligence Services (Orissa) (P.) Ltd. v. NFAC addressed the scope of powers of the Assessing Officer under Section 245 of the Income-tax Act, 1961. The dispute arose when the …
Introduction The Madras High Court in P.N. Traders vs. Deputy State Tax Officer (W.P.(MD) No.21356 of 2025, decided on 12 August 2025) examined the validity of service of notice under the GST regime when a business has already ceased operations. The petitioner …
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 …