The Bombay High Court has held that an income tax assessment order cannot be sustained when the underlying revision order under Section 263 of the Income Tax Act has already been quashed by the Income Tax Appellate Tribunal (ITAT). The Court clarified …
The Delhi High Court has declined to exercise its writ jurisdiction under Article 226 of the Constitution in a batch of petitions challenging GST proceedings and penalty orders, holding that objections relating to the competence and jurisdiction of GST officers can be …
The Delhi High Court has delivered an important ruling on double taxation of the same income, holding that an assessee cannot be compelled to bear tax twice on identical income merely because of an inadvertent reporting error. The Court observed that tax …
The Gujarat High Court has delivered an important ruling on GST appeal limitation and rectification proceedings, holding that a taxpayer’s appeal cannot be treated as time-barred merely by calculating the limitation period from the original adjudication order when a valid rectification …
The Madras High Court has delivered an important ruling in cases involving alleged bogus Long-Term Capital Gains (LTCG) from the sale of shares, holding that suspicion surrounding unusual or substantial gains cannot, by itself, justify a tax addition without supporting evidence. In …
The Bombay High Court has reaffirmed an important principle concerning the custody and return of original property documents after repayment of a loan. The Court has held that when a borrower deposits valuable original title documents with a bank as security …
The Calcutta High Court has clarified an important procedural safeguard concerning GST proceedings against deceased taxpayers. In Gita Rani Pan v. The Union of India & Ors., the Court held that GST authorities cannot issue a show cause notice or determine tax …
The Gauhati High Court has ruled that criminal prosecution under the Income Tax Act cannot continue when the assessment forming the basis of the prosecution has subsequently been set aside on merits. The Court also held that prosecution against directors of …
The Gujarat High Court has set an important limitation-related precedent in income-tax assessment proceedings by quashing a reference made by the Assessing Officer (AO) to the Departmental Valuation Officer (DVO) just one day before the statutory time limit for completing …
The Karnataka High Court has directed government authorities to examine and decide a civil contractor’s claim for payment of GST amounting to nearly ₹2.99 crore in connection with road construction and improvement works carried out for government departments. The decision highlights an …
The District Consumer Disputes Redressal Commission, Kolkata-I (North), has held that a real estate developer’s failure to refund the amount collected from homebuyers after cancellation of a flat allotment can amount to an “unfair trade practice” under consumer protection law. In Bikash Agarwal …
Jubilant Pharmova Limited, a leading pharmaceutical company, has received a GST Show Cause Notice proposing a total demand of ₹87.31 crore in connection with certain alleged tax and input tax credit (ITC) discrepancies for the financial year 2022-23. The notice has been issued …
The Delhi Income Tax Appellate Tribunal (ITAT) has clarified an important issue concerning the taxability of payments for sports broadcasting rights. The Tribunal held that consideration attributable to live cricket broadcasting rights cannot be treated as royalty under Section 9(1)(vi) of the …
The Supreme Court has granted significant relief to a retired employee whose Scheduled Tribe (ST) community certificate was declared invalid after he had completed more than three decades of government service. In Shirish Pandharinath Patil v. State of Maharashtra & Ors., …
The Goods and Services Tax Appellate Tribunal (GSTAT) has reiterated an important principle concerning Input Tax Credit (ITC) disputes arising from differences between GSTR-3B and GSTR-2A. The Tribunal held that ITC cannot be disallowed merely because the credit claimed in GSTR-3B …
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has provided significant relief to DLF Homes Panchkula Private Limited by setting aside a tax demand of approximately ₹1.53 crore relating to External Development Charges (EDC) paid to the Haryana Urban Development Authority (HUDA), …
The National Company Law Tribunal (NCLT) has introduced a significant procedural change aimed at promoting environmental sustainability and ensuring greater uniformity in the manner documents are submitted before its various benches. Under a circular issued on September 3, the NCLT has directed that petitions, …
The Delhi High Court has clarified an important issue concerning blocked Input Tax Credit (ITC), Rule 86A of the CGST Rules and the mandatory pre-deposit required for filing a GST appeal. In its judgment dated 3 September 2026, the Court held that …
A mistake while filing an Income Tax Return (ITR) can sometimes result in a substantial tax demand. However, the mere fact that an amount has been incorrectly disclosed in an ITR does not automatically mean that the taxpayer actually earned …
The Delhi High Court has expressed serious concern over the continued misuse of innocent citizens’ PAN and Aadhaar details for obtaining fraudulent GST registrations. The Court observed that despite almost nine years having passed since the implementation of the Central Goods …