In a decisive ruling on July 21, 2025, the Patna High Court in M/s Maharaj Ji Enterprises vs. Union of India reaffirmed that prior GST registration cancellation does not automatically bar an applicant from obtaining fresh GST registration. The Court clarified that any rejection of …
In a landmark ruling, the Chhattisgarh High Court has upheld the Income Tax Appellate Tribunal (ITAT) order granting Section 80G approval to a Raipur-based charitable society, emphasizing that valid registration under Section 12AA of the Income Tax Act, 1961 is sufficient for eligibility under Section 80G. Background of the …
The Delhi High Court, in an order dated May 29, 2025, has held that a minor—even an orphaned minor—is treated as an “individual” under the Income Tax Act, and therefore, their income is assessable separately in their own name. 🧾 Key Holdings of …
In a significant ruling dated 20 June 2025, the Madras High Court reaffirmed the importance of effective service of notices under the GST law. The case, titled Tvl. Metro Computers vs Deputy State Tax Officer (W.P. No. 15793 of 2025), dealt with the issue of ex-parte GST …
Telangana High Court Grants Interim Relief to NRSC in GST Dispute In a significant development, the Telangana High Court has granted interim relief to the National Remote Sensing Centre (NRSC) in a pending GST liability case. The court has directed tax authorities to refrain from taking …
In a significant ruling, the High Court has strongly cautioned against passing ex parte GST assessment orders based solely on notices uploaded on the GST portal. The decision came in response to a writ petition filed by a taxpayer company …
The Karnataka High Court, in a significant ruling, has clarified that directors disqualified under Section 164(2) of the Companies Act, 2013 can be barred from serving as directors in all companies, not just the company that is in default. The Court further upheld that …
In a significant compliance enforcement action, the Ministry of Corporate Affairs (MCA) has imposed a total penalty of ₹3 lakh on a private limited company and its two directors for failing to maintain a registered office as required under the Companies Act, 2013. 🔍 Background of the Case The penalty …
Cosmo Films Ltd vs CBDT | Landmark Delhi High Court Ruling In a significant ruling that reinforces taxpayer rights in the digital era, the Delhi High Court has permitted manual filing of ITR-6 after a software error denied rightful tax benefits to Cosmo Films Limited. …
The Calcutta High Court, in a significant ruling in the case of Sayan Biswas vs. Deputy Commissioner of Revenue, has clarified the legality of initiating separate GST proceedings under Sections 73 and 74 of the WBGST/CGST Act, 2017. While upholding …
Here are the key facts and legal reasoning in Mahesh Kumar Mishra v. Union of India, decided by the Calcutta High Court on 14 July 2025, where the Court remanded the matter because the appellate order failed to adequately address the recovery of tax before …
In a landmark order dated 9 July 2025, the Delhi bench of the ITAT rebuked the Assessing Officer’s attempt to tax a trust for failing to apply or accumulate income that the trust had not even received. The case reaffirms that tax …
In its 16 July 2025 order in W.P.(C) No. 471/2025, the Gauhati High Court quashed a summary SCN and order issued to Air Transport Corporation Assam Pvt. Ltd., holding that statutory SCNs and adjudication orders under Sections 74 and 75 cannot …
Delhi ITAT rules in favour of assessee—sales already recorded in books cannot be taxed again as unexplained money under Section 69A or unexplained expenditure under Section 69C. Read full case details here. 🧭 Introduction: In a noteworthy judgment that reaffirms the …
In the case reported as [2025] 176 taxmann.com 587 (Delhi), the Delhi High Court dealt with a writ petition filed by an assessee under Article 226 of the Constitution of India, challenging an order-in-original passed under the Goods and Services Tax (GST) law. The impugned …
In a significant ruling reinforcing the principles of natural justice under GST law, the Allahabad High Court in [2025] 176 taxmann.com 533 held that a tax authority cannot raise a demand exceeding the amount specified in the Show Cause Notice (SCN). The Court observed that such action …
In a significant ruling, the Telangana High Court has clarified that the absence of a personal hearing does not invalidate a case transfer under Section 127 of the Income-tax Act, 1961, provided the assessee has been given an opportunity to submit written objections. …
In a significant ruling, the Gujarat High Court in the case of Sampoorna Sugars Pvt. Ltd. v. PCIT [2025] 176 taxmann.com 742 has held that a genuine mistake by a Chartered Accountant in not filing Form 10-IC within the prescribed …
In a significant ruling concerning GST-related offences, the Allahabad High Court granted bail to an individual accused of orchestrating input tax credit (ITC) fraud through fake firms. The decision underscores the principle of proportionality in pre-trial detention and the relevance …
In a significant judgment, the Allahabad High Court ruled that penalty under Section 129 of the CGST Act, 2017 cannot be imposed solely for misclassification of goods, especially when the goods are accompanied by proper documents and there is no dispute regarding their …