Gujarat High Court judgment delivered today (July 8, 2025) in the case of Marcowagon Retail Pvt. Ltd. & Anr. v. Union of India & Ors ⚖️ Case Overview Parties & Supply Context: Marcowagon Retail exported goods (sports apparel) from Gurugram to Mundra …
The Supreme Court has recently delivered landmark GST rulings, providing major relief to taxpayers. Key verdicts include allowing pre-deposit for GST appeals through Input Tax Credit, restricting arbitrary blocking of credit ledgers, and upholding dual taxation on digital services. These …
In a major relief for Go Digit General Insurance, the Bombay High Court has set aside a ₹170 crore tax demand raised by the Chennai South Commissionerate of GST & Central Excise. The court has also ordered a fresh hearing …
In a significant ruling, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has clarified that a reference to the District Valuation Officer (DVO) under Section 142A of the Income Tax Act, 1961, can only be made during the …
In a significant ruling, the Orissa High Court has clarified that only one valid GST assessment order can exist for the same financial year. The decision came in the case of Palem Ashok Reddy vs. Commissioner, GST & CX Commissionerate, Rourkela (W.P.(C) …
The Orissa High Court has upheld the authority of the reconstituted search-cum-selection committee to restart the selection process for the post of Judicial Member in the Goods and Services Tax Appellate Tribunal (GSTAT) in Odisha. The court dismissed a legal …
In a significant relief for taxpayers, the Himachal Pradesh High Court has quashed a tax-cum-penalty demand imposed under Section 129 of the CGST Act, citing that intent to evade tax (mens rea) is mandatory for such penalties to sustain. The Court …
In a significant ruling, the Income Tax Appellate Tribunal (ITAT) has struck down a reassessment order after finding that the Assessing Officer (AO) cited an invalid legal provision while reopening the case for Assessment Year (AY) 2006-07. Background of the …
In a significant judgment, the Madras High Court has ruled that issuing notices solely through email does not constitute valid service, especially when it denies an opportunity for the recipient to respond. The order comes as a major relief to Roop Rajat Exports, …
Recent developments in cheque bounce case law highlight stricter penalties and key judicial interpretations under Section 138 of the Negotiable Instruments Act, 1881, with the Supreme Court emphasizing evidence and focusing on the location of the bank branch where the …
In a significant judgment safeguarding taxpayer rights, the Madras High Court has ruled that tax authorities must issue at least one reminder notice via Registered Post Acknowledgement Due (RPAD) or other valid modes specified under Section 169 of the GST Act, before …
ITAT Overturns 58.5L Cash Deposit Addition Made During Demonetization In a notable judgment providing relief to businesses scrutinized during the demonetization period, the Income Tax Appellate Tribunal (ITAT) has deleted an addition of Rs. 58.5 lakh made under Section 69A of the Income Tax Act, 1961. Background …
Section 138 of the Negotiable Instruments Act, 1881, is a penal provision that comes into play when a cheque issued by a drawer is dishonoured due to insufficient funds or if it exceeds the arrangement with the bank, and the …
In a major relief to taxpayers, the Hon’ble Supreme Court has upheld a High Court order that stayed coercive recovery proceedings under GST law, pending adjudication of multiple overlapping Show Cause Notices (SCNs). The top court refused to interfere with …
In a significant ruling on May 29, 2025, the Allahabad High Court dismissed Patanjali Ayurved’s plea challenging a ₹273.5 crore penalty under the Goods and Services Tax (GST) Act. The judgment delivers a strong message on tax compliance and the …
The Delhi High Court has referred a significant legal question regarding income tax reassessment of foreign assets to a larger bench, potentially impacting numerous cases involving time-barred assessments. A division bench comprising Justice Vibhu Bakhru and Justice Tejas Karia passed …
The Tamil Nadu Authority for Advance Rulings (AAR), in a significant decision in Case No. TN/16/ARA/2025 dated 07.05.2025, has held that Goods and Services Tax (GST) is payable on collections towards corpus fund, sinking fund, or capital contributions made by Resident Welfare Associations (RWAs) for future services such …
Supreme Court Lays Down Essential Elements of a Valid Legal Notice – Label Not Mandatory Case Title: Kamla Nehru Memorial Trust & Anr vs. U.P. State Industrial Development Corporation Limited & Ors. | Citation: 2025 LiveLaw (SC) 652 In a …
In a significant development for GST-registered businesses, the Madras High Court has directed the GST authorities to consider a representation filed by M/s A. J. Power Center seeking the unblocking of its Electronic Credit Ledger (ECL). The ledger had been blocked under Rule 86A …
In a significant ruling, the Gujarat High Court has quashed a tax demand issued against Grasim Industries Ltd., citing lack of due diligence and improper application of mind by the income tax department. The judgment came in the matter titled Grasim Industries …