The Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) examined whether interest received on income-tax refund qualifies for deduction under Section 80-IA of the Income Tax Act, 1961. The dispute arose from partial disallowance of the assessee’s Section 80-IA claim by the …
The Jharkhand High Court, in State of Jharkhand v. Joy Kumar Mahto (since deceased), has reiterated the principle that an employee who voluntarily opts for the Employees’ Provident Fund (EPF) scheme, accepts all terminal benefits thereunder, and remains silent for a …
The Kerala High Court, in S. Ajith Kumar v. Union of India, WP(C) No. 38316/2025, examined the scope of GST exemption on health insurance premiums in the context of group health insurance policies availed by retired bank employees. The petitioners challenged the …
The concept of intermediary under GST has been a frequent subject of litigation, particularly in cases involving cross-border service arrangements between Indian entities and their foreign affiliates. One of the major consequences of classification as an intermediary is the denial of export …
The Andhra Pradesh High Court, in [2026] 182 taxmann.com 89 (decided on 24-12-2025), has clarified the legal position regarding GST assessment proceedings initiated after the death of a taxpayer. The Court held that assessment or demand proceedings cannot be validly concluded against a deceased …
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that no addition under section 69A of the Income-tax Act, 1961 can be made in respect of cash deposits in a bank account when such deposits are duly …
The Delhi High Court has reaffirmed the settled legal position that a Non-Executive Director cannot be held vicariously liable for offences committed by a company under Section 138 of the Negotiable Instruments Act, 1881, unless the complaint specifically discloses their role in the …
In a significant ruling clarifying the law on limitation under the Negotiable Instruments Act, 1881, the Supreme Court has held that a Magistrate cannot take cognizance of a cheque dishonour complaint under Section 138 if it is filed beyond the …
The Bombay High Court has reaffirmed the principle of equal pay for equal work by holding that contract workers performing the same or similar duties as regular employees are entitled to parity in wages and service conditions. The Court upheld the jurisdiction …
The Karnataka High Court has reaffirmed that minor procedural lapses in e-way bill compliance cannot be the basis for harsh penal action under the GST regime. In a significant ruling, the Court held that detention of goods and imposition of …
The Delhi High Court has clarified that the mere inability of the GST Department to produce documentary proof of dispatch of a personal hearing notice—such as dispatch register entries, speed post receipts, or email records—does not automatically establish that no …
In a significant ruling, the Pune Bench of the Income Tax Appellate Tribunal (ITAT) held that registration under section 12A of the Income-tax Act cannot be denied on the basis of vague and unsubstantiated allegations of capitation fee collection or …
In a significant ruling reinforcing the principle of employee welfare, the Jharkhand High Court has held that an employee appointed prior to 1 January 1986 would be deemed to have shifted from the CPF (Contributory Provident Fund) Scheme to the …
In a significant ruling reinforcing taxpayer protections, the Chhattisgarh High Court has held that service tax paid during the course of investigation or inquiry must be refunded once it is conclusively found that no tax liability exists. The Court clarified …
Nearly nine years after the 2016 demonetisation exercise, the Rajasthan High Court has firmly refused to allow the exchange or deposit of old ₹500 and ₹1,000 currency notes, declaring them completely valueless. The ruling came in connection with petitions involving demonetised currency worth ₹3.5 crore held …
The Himachal Pradesh High Court examined whether simultaneous proceedings by Central GST and State GST authorities on the same subject matter are legally permissible. The Court held that parallel proceedings are not per se invalid, provided both authorities coordinate their actions to avoid duplication and …
In a landmark judgment delivered in December 2025, a Division Bench of the Delhi High Court comprising Justice C. Hari Shankar and Justice Om Prakash Shukla held that the termination of an HIV-positive employee without complying with the safeguards under the Human Immunodeficiency Virus …
In a stern reminder to quasi-judicial authorities about their constitutional obligations, the Allahabad High Court on Thursday, December 18, 2025, directed initiation of criminal contempt proceedings against the Additional Commissioner, Grade-2 (Appeal) First, State Tax, Meerut, for filing a misleading personal affidavit before the Court. The …
The Delhi High Court, in Concept Eateries Private Limited v. Union of India & Ors. ( W.P.(C) No. 17072/2025) reiterated the fundamental requirement of granting a proper and effective opportunity of personal hearing before passing an adjudication order under the GST law. The Court …
The issue of denial of Input Tax Credit (ITC) on account of mismatch between ITC claimed in Form GSTR-3B and ITC reflected in Form GSTR-2A has been a recurring dispute under the GST regime, particularly where the mismatch arises due …