Jharkhand High Court: Delay in Reinstatement Cannot Be Grounds to Deny Pension—Employer Held Responsible

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 …

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Chhattisgarh High Court: Section 143(1)(a) of Income Tax Act Not Applicable When Issue is Sub Judice Before Supreme Court

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 …

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Cheque Bounce Complaint Need Not Specify Director’s Exact Role: Supreme Court Clarifies in Landmark Ruling

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 …

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Income to be determined in Accordance of Law and Revenue cannot take Advantage of the Ignorance of the Assessee: ITAT Delhi

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 …

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Gameskraft GST Case Day 12: Tarun Gulati Argues No Fraud, Online Gaming Classified as Service Before 2023

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, …

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Supreme Court Upholds Safari Retreats Verdict: Input Tax Credit (ITC) Allowed on Construction for Leasing

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 …

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Madras High Court Allows GST Appeal After Consultant’s Inadequate Response Fails to Defend Taxpayer

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 …

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Allahabad High Court: Fraudulent GST ITC Claims Without Actual Supply Attract Section 74 of CGST Act

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 …

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Jharkhand High Court Quashes ASMT-10 Notices: Limits Scope of GST Scrutiny Under Section 61

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 …

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Madras High Court Quashes GST Demand Order Over Violation of Natural Justice Principles

In a significant development that reinforces the importance of due process, the Madras High Court has set aside a GST demand order issued against a private construction company, citing a clear violation of the principles of natural justice. The case …

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Uttarakhand High Court Quashes Excessive Tax Demand Order in GST Case: Horizon Packs (P.) Ltd. v. Union of India

In a significant decision impacting GST litigations, the Uttarakhand High Court in case of Horizon Packs (P.) Ltd. v. Union of India reinforced a key procedural safeguard under the GST law. The Court held that any tax, interest, or penalty demanded through …

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Issuing a Blank Cheque under Indian Law: Legal Validity, Section 138, and Judicial Precedents

Issuing a blank cheque, where only the signature is affixed and all other particulars are left blank, is a common practice in many business and personal transactions in India. While this might seem risky at first glance, Indian law has laid …

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Winding-Up Petitions Not at Irreversible Stage Must Be Transferred to NCLT for Revival Under IBC: Himachal Pradesh High Court

In a significant ruling, the Himachal Pradesh High Court has emphasized that winding-up proceedings under the Companies Act should be transferred to the National Company Law Tribunal (NCLT) if they have not reached an irreversible stage. The division bench comprising …

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Allahabad High Court Quashes GST Penalty for Non-Filing of e-Way Bill Part B Due to Technical Error

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In a significant relief for taxpayers under the Goods and Services Tax (GST) regime, the Allahabad High Court has quashed a penalty imposed on Exch. Therm Engineering Company under Section 129(3) of the Uttar Pradesh GST Act, 2017, citing procedural …

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Bombay High Court Quashes GST Refund Recovery for Absence of Show Cause Notice and Violation of Due Process

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In a significant judgment reinforcing the principles of natural justice, the Bombay High Court has quashed a GST refund recovery order issued against Power Engineering (India) Private Ltd, a 100% Export Oriented Unit (EOU). The Court held that the order …

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Madras High Court Orders GST Portal Reopening After Auditor’s Advice Leads to Registration Cancellation

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In a significant judgment benefiting small business owners, the Madras High Court has directed the GST department to reopen the GST portal to allow the filing of pending returns. The relief was granted after a petitioner’s GST registration was cancelled …

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Delhi High Court Quashes ₹1.5 Crore GST Demand, Citing Medical Grounds for Adjournment

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In a significant judgment, the Delhi High Court set aside a ₹1.5 crore GST demand order against M/s Jai Optical, citing the department’s failure to consider a legitimate request for adjournment on medical grounds. In the case titled M/s Jai …

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