In a significant procedural development, the Supreme Court of India on February 10, 2026, agreed to hear in open court the review petitions challenging the mandatory three-year litigation practice requirement for entry into judicial service. The Bench led by Chief Justice of …
In a significant ruling delivered in February 2026, the Jharkhand High Court held that a spouse’s remarriage during the subsistence of a legally valid marriage amounts to mental cruelty. Setting aside a Family Court order, the High Court granted divorce to a …
In a progressive and constitutionally significant ruling delivered on February 2, 2026, the Bombay High Court (Aurangabad Bench) held that a child raised solely by a single mother cannot be compelled to use the father’s name, surname, or caste in …
On February 19, 2026, the Supreme Court of India delivered strong oral observations on the growing trend of pre-election “freebies,” describing them as an “appeasing policy” that may impose an unsustainable burden on taxpayers and strain public finances. A bench …
In a significant judgment dated February 17, 2026, the Delhi High Court upheld the discharge of a Delhi Police constable accused in a rape case, reiterating that a long-term consensual relationship between adults cannot be criminalised merely because a promise of marriage was later …
The National Company Law Appellate Tribunal (NCLAT), New Delhi, has upheld the rectification of the share register in a case where a Registrar and Transfer Agent (RTA) negligently issued a duplicate share certificate, leading to the wrongful transfer of shares …
The Supreme Court has delivered an important clarification on the scope of judicial review in appeals challenging the grant of bail. In its recent ruling, the Court held that post-bail conduct of an accused cannot be treated as a valid factor …
In a significant ruling, the Income Tax Appellate Tribunal (ITAT) has deleted an addition of Rs. 35.22 lakh made on account of cash deposits during the demonetisation period. The Tribunal accepted the assessee’s explanation that the deposits were backed by genuine cash …
The Gujarat High Court, in a significant ruling under GST law, held that an appellate authority cannot reject a delayed appeal mechanically without granting the taxpayer an opportunity of hearing. In this case, the petitioner had filed an appeal with …
The Delhi High Court is currently hearing a significant batch of writ petitions that raise an important legal question: Can professionals who are not enrolled advocates — such as Chartered Accountants (CAs), Company Secretaries (CSs), and Cost Accountants — appear and argue cases …
In the early years of GST implementation, many taxpayers faced significant procedural challenges due to the newness and complexity of the regime. One such recurring issue has been the cancellation of GST registration for non-filing of returns, followed by rejection …
The Delhi High Court in Bansal Trading Company v. Commissioner of Delhi GST [2026]183taxmann.com83[2026] 183 taxmann.com 83[2026]183taxmann.com83 has reaffirmed that statutory GST proceedings cannot be challenged through writ jurisdiction merely on the ground that the show cause notice was served …
In a significant GST litigation, M/s. Abhimaani Structures and Engineering Private Limited v. Superintendent of Central Tax (W.P. No. 35021 of 2025 (T-RES), Karnataka High Court, order dated 28 November 2025), the Karnataka High Court delivered a crucial ruling reinforcing the mandatory applicability …
In a significant relief for taxpayers, the Jharkhand High Court has held that no further pre-deposit is required for filing an appeal before the GST Appellate Tribunal (GSTAT) when a sufficient amount has already been deposited at the first appellate stage. The Court permitted Ranchi-based manufacturer Ashirwad …
The Madras High Court, in a significant ruling reported in [2026] 182 taxmann.com 771 (Madras), has held that issuance of a single composite show cause notice (SCN) and passing of one consolidated assessment order covering multiple financial years under Section 73 of the CGST Act, 2017 is legally impermissible. The Court …
In a significant ruling, the Income Tax Appellate Tribunal (ITAT), Ahmedabad has held that a charitable trust cannot be denied approval under Section 80G of the Income Tax Act merely because one of its objects involves organising programmes such as Ramkatha, Bhagwat Katha, …
India’s newly constituted Goods and Services Tax Appellate Tribunal (GSTAT) has passed its first order, marking an important milestone in the evolution of GST dispute resolution. The Tribunal dealt with a GSTR-1 vs GSTR-3B mismatch dispute relating to FY 2018-19, and adopted a practical and taxpayer-friendly …
In a significant ruling on tax deduction at source (TDS) obligations, the Delhi High Court has dismissed three appeals filed by the Income Tax Department against Mahagun Developers in a dispute concerning lease rent payments made to the NOIDA Authority. …
The Madras High Court recently dealt with an important dispute involving a taxpayer registered under the GST composition scheme. The tax department alleged short payment of tax and proceeded to assess turnover by adding a notional gross profit, ultimately demanding tax …
Refund of accumulated Input Tax Credit (ITC) arising from an inverted duty structure has been one of the most litigated issues under the GST regime, largely due to anomalies in the computation formula prescribed under Rule 89(5) of the CGST …