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 …
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 …
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 …
Input Tax Credit (ITC) is the cornerstone of India’s Goods and Services Tax (GST) regime. It ensures that taxes paid on inputs can be offset against tax liability on outputs, thereby avoiding tax cascading and encouraging transparency in the value …
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 …
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 …
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 …
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 …
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 …
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 …
In a key judgment reinforcing digital compliance responsibility, the Delhi High Court held that an assessee cannot escape liability by claiming ignorance of a show cause notice (SCN) uploaded on the GST portal, if due diligence was not exercised in …
In a significant development for the hospitality industry, the Delhi High Court has adjourned the hearing on appeals challenging the prohibition on mandatory service charges by restaurants and hotels. The appeals, filed by the National Restaurant Association of India (NRAI) …
In a significant judgment, the Uttarakhand High Court has ruled that any orders passed under Rule 96(10) of the CGST Rules, 2017 after its omission on October 8, 2024, are invalid due to the absence of a saving clause. This …
The Union Government informed the Supreme Court that the scope of review petitions challenging the Vijay Madanlal Choudhary judgment—which upheld key provisions of the Prevention of Money Laundering Act (PMLA), 2002—must be confined to two specific issues flagged during the admission stage. …
In a significant ruling, the Delhi High Court has declared a reassessment notice issued under Section 148 of the Income Tax Act as invalid, citing non-compliance with the mandatory provisions of Section 151(1) of the Act. The judgment was delivered in …