The Tamil Nadu Authority for Advance Rulings (AAR), in a significant decision in Case No. TN/16/ARA/2025 dated 07.05.2025, has held that Goods and Services Tax (GST) is payable on collections towards corpus fund, sinking fund, or capital contributions made by Resident Welfare Associations (RWAs) for future services such …
Supreme Court Lays Down Essential Elements of a Valid Legal Notice – Label Not Mandatory Case Title: Kamla Nehru Memorial Trust & Anr vs. U.P. State Industrial Development Corporation Limited & Ors. | Citation: 2025 LiveLaw (SC) 652 In a …
In a significant development for GST-registered businesses, the Madras High Court has directed the GST authorities to consider a representation filed by M/s A. J. Power Center seeking the unblocking of its Electronic Credit Ledger (ECL). The ledger had been blocked under Rule 86A …
In a significant ruling, the Gujarat High Court has quashed a tax demand issued against Grasim Industries Ltd., citing lack of due diligence and improper application of mind by the income tax department. The judgment came in the matter titled Grasim Industries …
In a significant judgment, the Chhattisgarh High Court has reaffirmed that writ petitions under Article 226 of the Constitution should not be entertained when there is an effective alternative statutory remedy available under the CGST Act, unless extraordinary circumstances are clearly established. The ruling came in the …
In a significant ruling, the Himachal Pradesh High Court has clarified that vicarious liability under Section 34 of the Drugs and Cosmetics Act, 1940, cannot be imposed on individuals unless it is clearly established that they were directly in charge of …
In a significant ruling reinforcing the principles of natural justice under the Goods and Services Tax (GST) regime, the Allahabad High Court has held that GST authorities must issue a well-reasoned and self-contained final order, even if the taxpayer fails …
In a significant judgment, the High Court of Jammu and Kashmir and Ladakh has ruled that the income tax exemption under Section 10(26) of the Income Tax Act, 1961 is not automatic and must be backed by credible proof. The court emphasized …
In a significant development in cheque bounce cases, the Allahabad High Court in 2024 ruled that a demand notice sent via email or WhatsApp is legally valid, provided it meets the conditions under Section 13 of the Information Technology Act, 2000. This verdict modernizes legal …
In a significant judgment, the Jharkhand High Court ruled that employers cannot deny pension benefits on the basis of insufficient service or contribution if the delay in reinstatement of an employee—pursuant to a tribunal award—was due to the employer’s own …
In a significant judgment, the Chhattisgarh High Court has ruled that disallowance under Section 143(1)(a) of the Income Tax Act, 1961 cannot be applied when the issue in question is pending adjudication before the Supreme Court. The Division Bench, comprising …
In a significant ruling, the Supreme Court of India has held that it is not mandatory for a complaint under the Negotiable Instruments Act to detail the specific administrative role of company directors in cheque dishonour cases. The verdict reinforces …
In a recent judgement, the ITAT Delhi ruled that, the correct amount of tax should be levied on the correct taxpayer in accordance with the law, and taxpayers must be given the opportunity to rectify honest mistakes made in their …
The Supreme Court on Wednesday continued hearing the high-stakes Goods and Services Tax (GST) dispute involving online gaming companies like Gameskraft. On Day 12 of the proceedings, senior advocate Tarun Gulati presented arguments on behalf of two leading gaming platforms, …
In a landmark development, the Supreme Court of India has reaffirmed its stance on allowing Input Tax Credit (ITC) for commercial real estate developers on construction expenses for properties intended for lease. On May 20, 2025, a two-judge bench comprising …
In a significant relief to Bollywood actor Arjun Rampal, the Bombay High Court has quashed a non-bailable warrant (NBW) issued against him by the Ballard Pier Magistrate Court in connection with a 2019 income tax evasion case. The vacation bench …
In a significant ruling, the Madras High Court granted relief to a taxpayer by allowing an appeal against a Goods and Services Tax (GST) demand order. The case highlights the consequences of a GST consultant’s failure to submit a proper response and …
In a landmark ruling that brings significant relief to businesses, the Supreme Court of India has upheld the use of Input Tax Credit (ITC) from the electronic credit ledger (ECrL) to make mandatory pre-deposits in Goods and Services Tax (GST) …
In a significant judgment, the Allahabad High Court has ruled that availing Input Tax Credit (ITC) under the Goods and Services Tax (GST) regime without actual supply of goods or services constitutes fraud and is squarely covered under Section 74 …
In a significant ruling, the Jharkhand High Court has firmly restricted the scope of scrutiny under Section 61 of the Jharkhand Goods and Services Tax (JGST) Act, 2017. The Court ruled that GST authorities cannot compare declared transaction values with …