In a significant ruling safeguarding taxpayer rights and reinforcing judicial scrutiny over reassessment proceedings, the Calcutta High Court in Vikas Rungta v. ITO quashed the reassessment initiated under Section 148 of the Income Tax Act, 1961. The Court observed that the reopening …
In a significant decision reinforcing the importance of reasoned adjudication, the Himachal Pradesh High Court recently set aside an order passed by the appellate authority rejecting an appeal on grounds of delay without offering proper reasoning for denial of condonation. …
In a recent ruling, the Madras High Court reaffirmed the importance of adherence to principles of natural justice in tax adjudication. The Court held that any order passed without considering the assessee’s reply or providing an opportunity for personal hearing …
In a significant ruling for exporters under the Goods and Services Tax (GST) regime, the Gujarat High Court has held that the non-submission of Foreign Inward Remittance Certificate (FIRC) alone cannot be a ground to reject Input Tax Credit (ITC) refund under Rule 89 …
In a recent ruling, the Calcutta High Court clarified that the time granted to the assessee to respond to a notice under Section 148A(b) of the Income Tax Act must be excluded while calculating the limitation period for passing the …
In a significant judgment, the Chhattisgarh High Court has ruled that assessment proceedings pending before the Income Tax Appellate Tribunal (ITAT) shall be deemed to be pending before the Assessing Officer (AO) for the purpose of granting retrospective benefit under …
In a significant ruling that reinforces the gravity of GST-related offences, the Himachal Pradesh High Court has held that cases involving fraudulent Input Tax Credit (ITC) claims—where the prescribed punishment exceeds two years—must be tried as warrant cases under the Code of …
In a significant ruling, the Telangana High Court held that insolvency proceedings under IBC cannot be used to escape tax scrutiny. It clarified that reassessment under Section 147 of the Income Tax Act remains valid even after CIRP approval, especially …
In a significant GST ruling, the Supreme Court held that the July 2022 amendment to Rule 89(4) is substantive and cannot be applied retrospectively. The Court remanded the issue of Circular No. 125/2019’s legality to the High Court, raising key …
In a landmark ruling, the Gujarat High Court quashed multiple income tax penalties against Technovaa Plastic Industries, reinforcing legal protection for companies under approved IBC resolution plans. This judgment highlights critical safeguards against arbitrary penalties, particularly under Section 270A of …
Gujarat High Court judgment delivered today (July 8, 2025) in the case of Marcowagon Retail Pvt. Ltd. & Anr. v. Union of India & Ors ⚖️ Case Overview Parties & Supply Context: Marcowagon Retail exported goods (sports apparel) from Gurugram to Mundra …
The Supreme Court has recently delivered landmark GST rulings, providing major relief to taxpayers. Key verdicts include allowing pre-deposit for GST appeals through Input Tax Credit, restricting arbitrary blocking of credit ledgers, and upholding dual taxation on digital services. These …
In a major relief for Go Digit General Insurance, the Bombay High Court has set aside a ₹170 crore tax demand raised by the Chennai South Commissionerate of GST & Central Excise. The court has also ordered a fresh hearing …
In a significant ruling, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has clarified that a reference to the District Valuation Officer (DVO) under Section 142A of the Income Tax Act, 1961, can only be made during the …
In a significant ruling, the Orissa High Court has clarified that only one valid GST assessment order can exist for the same financial year. The decision came in the case of Palem Ashok Reddy vs. Commissioner, GST & CX Commissionerate, Rourkela (W.P.(C) …
The Orissa High Court has upheld the authority of the reconstituted search-cum-selection committee to restart the selection process for the post of Judicial Member in the Goods and Services Tax Appellate Tribunal (GSTAT) in Odisha. The court dismissed a legal …
In a significant relief for taxpayers, the Himachal Pradesh High Court has quashed a tax-cum-penalty demand imposed under Section 129 of the CGST Act, citing that intent to evade tax (mens rea) is mandatory for such penalties to sustain. The Court …
In a significant ruling, the Income Tax Appellate Tribunal (ITAT) has struck down a reassessment order after finding that the Assessing Officer (AO) cited an invalid legal provision while reopening the case for Assessment Year (AY) 2006-07. Background of the …
In a significant judgment, the Madras High Court has ruled that issuing notices solely through email does not constitute valid service, especially when it denies an opportunity for the recipient to respond. The order comes as a major relief to Roop Rajat Exports, …
Recent developments in cheque bounce case law highlight stricter penalties and key judicial interpretations under Section 138 of the Negotiable Instruments Act, 1881, with the Supreme Court emphasizing evidence and focusing on the location of the bank branch where the …