Assessee Must Check GST Portal Diligently; Department Not at Fault for Missed SCN: Delhi High Court

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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 …

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Delhi High Court Adjourns Hearing on Appeal Against Ban on Mandatory Service Charges in Restaurants to May 23

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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) …

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PMLA Review Petitions Limited to Two Issues, Says Union Government to Supreme Court

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. …

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Delhi High Court Quashes Reassessment Notice Issued with JCIT Approval: Section 151 Violation Cited

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 …

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Unsigned GST Orders Deemed Invalid: Telangana High Court Issues Landmark Ruling

In a significant judgment impacting GST compliance, the Telangana High Court has ruled that unsigned GST showcause notices and demand orders are invalid and unenforceable under law. A two-judge bench comprising Acting Chief Justice Sujoy Paul and Justice Renuka Yara delivered …

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Chhattisgarh High Court: No Penalty Under Section 271E If Bona Fide Belief and Genuine Transactions Exist – Relief Under Section 273B of Income Tax Act

In a significant tax ruling, the Chhattisgarh High Court has held that a bona fide belief combined with the genuineness of a transaction constitutes a valid “reasonable cause” under Section 273B of the Income Tax Act, 1961, thereby preventing the …

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Delhi High Court Upholds ₹35 Lakh GST Demand Against Vijay & Company Under S73 Due to Procedural Failure Despite Ample Scope

In a significant ruling, the Delhi High Court has dismissed the writ petition filed by Vijay and Company, thereby confirming the ₹35 lakh GST liability imposed under Section 73 of the CGST/DGST Act. The court rejected the plea to quash the adjudication order, …

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Allahabad High Court Quashes GST Assessment for Non-Issuance of Mandatory Notice Under Section 46

In a significant judgment reinforcing procedural compliance under GST laws, the Allahabad High Court has quashed the assessment and subsequent appellate orders against M/S Xestion Advisor Private Limited, a management consultancy firm, due to the failure of tax authorities to issue a mandatory notice …

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Online Gaming: Centre Tells Supreme Court that No GST Distinction Between Games of Skill or Chance in Online Gaming

The Central Government informed the Supreme Court that it does not differentiate between games of skill and games of chance when it comes to the application of Goods and Services Tax (GST) on online gaming. According to the Centre, all …

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No Service Tax on Standard Food Sales at Cinema Counters, Rules CESTAT Delhi

In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi, has clarified that the over-the-counter sale of food and beverages within cinema complexes does not attract service tax. The tribunal emphasized that such transactions are primarily …

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Supreme Court: Bail Under CGST Act Section 132 Can Be Denied Only in Exceptional Circumstances

In a significant judgment, the Supreme Court of India has reaffirmed that granting bail is the norm, even in cases involving alleged offences under Section 132 of the Central Goods and Services Tax (CGST) Act, 2017, unless there are extraordinary circumstances justifying denial. The …

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Supreme Court’s Verdict in BPSL Insolvency Case: A Landmark in redefining the scope and application of the Insolvency and Bankruptcy Code (IBC), 2016

On May 2, 2025, the Supreme Court of India delivered a landmark judgment in the Bhushan Power and Steel Limited (BPSL) insolvency case, significantly redefining the scope and application of the Insolvency and Bankruptcy Code (IBC), 2016. By overturning the 2020 ruling of …

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Allahabad High Court: GST Authorities Cannot Change Stand After Verifying Goods and Invoices During Transit

In a significant judgment, the Allahabad High Court has held that GST authorities cannot alter their stand after verifying goods and invoices during transit. The ruling came in the case M/S Maa Kamakhya Trader vs. Additional Commissioner Grade 2 and Another (WRIT …

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GST Inspection is not Sustainable without compliance with mandatory legal procedures outlined in S.67 of CGST Act & S.100 of CrPC

In a significant ruling, the Patna High Court has quashed a tax demand of ₹88,64,550.50 raised under the CGST/BGST regime, citing non-compliance with mandatory legal procedures outlined in Section 67 of the CGST/BGST Act, 2017 and Section 100 of the …

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Himachal Pradesh High Court: Insurance Company Not Liable for Gratuitous Passenger in Goods Vehicle

In a recent landmark judgment, the Himachal Pradesh High Court has ruled that insurance companies are not liable to compensate gratuitous passengers, such as porters or labourers, travelling in goods vehicles. The judgment was passed by Justice Satyen Vaidya in …

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J&K High Court: Demand Notice Must Be Read as a Whole, Minor Error Doesn’t Invalidate Cheque Bounce Proceedings

In a significant ruling under the Negotiable Instruments Act, 1881, the High Court of Jammu & Kashmir and Ladakh has held that a minor typographical error in a statutory demand notice does not invalidate proceedings for cheque dishonour. The decision came …

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Gauhati High Court Upholds Income Tax Refund to Scheduled Tribe BSF Officer Under Section 10(26) of the Income Tax Act

In a significant ruling, the Gauhati High Court has upheld a refund of income tax deducted from the salary of a Border Security Force (BSF) officer belonging to a Scheduled Tribe community. The division bench comprising Chief Justice Vijay Bishnoi …

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