This Supreme Court judgment reaffirms the strict interpretation of Section 271AAA(2), making it clear that merely paying taxes voluntarily does not exempt an assessee from penalties if undisclosed income is admitted only at the assessment stage. The Supreme Court of …
This judgment sets a crucial precedent, ensuring that businesses across India are not unfairly restricted from obtaining GST registration in different states. The Andhra Pradesh High Court has ruled that authorities cannot refuse GST registration solely because the applicant belongs …
This ruling of Madras High Court underscores the importance of natural justice in GST assessments and provides taxpayers an opportunity for fair representation. In a significant ruling, the Madras High Court has granted a final hearing in the case of …
The decision of Kerala High Court is in line with the broader principle that procedural errors without revenue loss should not attract punitive action. The Kerala High Court, in the case of Maruthengal Moideen & Ors. v. State Tax Officer …
Earlier, a division bench of the Orissa High Court had mandated that assessees must deposit 10% of the disputed tax amount to file an appeal. Additionally, to obtain a stay on the order, taxpayers were required to deposit 20% of …
If proceedings had been initiated during the Assessee’s lifetime, they could have been validly continued against their legal representatives. In a landmark ruling, the Karnataka High Court in the case of ITO Vs Smt. Preethi has held that any proceedings …
The Supreme Court quashed the FIR, terming the allegations baseless and an abuse of the legal process. The Supreme Court has set aside an FIR against a former Assistant Excise Commissioner of Uttar Pradesh, accused of holding disproportionate assets (DA) …
The court cautioned the authorities to exercise extreme care in future arrests, ensuring compliance with legal procedures. In a significant ruling, the Bombay High Court accepted the unconditional apology submitted by Goods and Services Tax (GST) Department officials for arresting …
The AAR ruled that the supply of food by the petitioner constitutes a standalone service outsourced by the hospital and is not directly associated with providing healthcare services. In a significant ruling, the West Bengal Authority for Advance Ruling (AAR) …
The High Court highlighted that the commissions’ statutory functions do not align with the definition of ‘business’ under Section 2(17) of the CGST Act. In a landmark judgment, the Delhi High Court has ruled that fees collected by the Central …
This landmark High Court ruling as it safeguards taxpayers from the sudden attachment of bank accounts by the tax department, which can be done with minimal notice. Now, even in the absence of coercive measures, the mere presence of an …
Delhi HC Ruling on Necessity of Recording Satisfaction of the AO of the Other Person for Initiating Proceedings Under Section 153C In a landmark decision, the Delhi High Court emphasized the necessity of the Assessing Officer’s (AO) satisfaction under Section …
Issuance of a notice under Section 148A(b) in the name of a now-merged entity does not undermine the jurisdiction of the AO when a subsequent notice under Section 148A(d) is correctly addressed to the merged entity. The Delhi High Court …
The Supreme Court’s decision to stay the GST proceedings provides a temporary reprieve for online gaming companies The Supreme Court has temporarily halted Goods and Services Tax (GST) proceedings against 49 online gaming companies, following a request from the Centre. …
The Gujarat High Court’s landmark judgment on GST on leasehold land transfers offers a pivotal resolution to industries grappling with unjust tax burdens. Industry stakeholders are now awaiting definitive clarity from the Supreme Court and CBIC on this matter. In …
Reiterating the principle that “the law favours the diligent and not the indolent,” the Court held that the petitioner’s failure to act within the prescribed timelines precluded any claim for relief. The Patna High Court has dismissed a writ petition …
The Bench held that the PCIT’s interpretation was reasonable within the statutory framework. They emphasized that the respondent’s attempt to condone a three-month delay of Income Tax Return filing in 2012 by approaching the PCIT eight years later could not …
The court referred to Clause (5) of Section 16 , inserted by the Finance (No. 2) Act, 2024, which allows ITC claims for late-filed GST returns effective from July 1, 2017. ITC allowed on Late GSTR-3B Filing: In a pivotal …
The court directed R.B. Traders to submit their reply, objections, and any relevant documents to the respondents within two weeks from the date of receiving the court’s order. In a significant ruling, the Madras High Court has ordered a fresh …
Holding funds in a separate account temporarily before transferring them to the final destination does not qualify as “unexplained money” under Section 69A of the Income Tax Act 1961. Section 69A applicability on Fund Transfers between Accounts: In a significant …