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 …
The Income Tax Appellate Tribunal (ITAT), Bangalore, has delivered an important ruling on the treatment of cash deposits under Section 69 of the Income Tax Act. The Tribunal held that a cash deposit cannot be treated as unexplained merely because there …
Ola Electric has been directed to pay more than ₹1.30 lakh to a consumer after a Kerala District Consumer Disputes Redressal Commission found the company guilty of deficiency in service and unfair trade practice. The case highlights the responsibilities of manufacturers …
The Supreme Court has declined to interfere with a Delhi High Court order concerning the scope of a GST adjudicating authority’s obligation to seek additional documents or clarifications from a taxpayer before passing an adjudication order. The case involved Sodexo …
The Supreme Court has dismissed the Income Tax Department’s Special Leave Petitions (SLPs) challenging a Delhi High Court ruling in the transfer pricing dispute involving Samsung India Electronics Pvt. Ltd. The petitions were rejected primarily because of substantial and unexplained delays of 609 …
The Supreme Court is set to hear the Union Government’s application seeking clarification on the implementation of its March 11, 2026 judgment concerning the determination of OBC creamy layer status. The earlier judgment had clarified that the creamy layer status of …
The Patna High Court has emphasized that cancellation of a taxpayer’s GST registration can have serious consequences for the continuation of business and livelihood. In a significant ruling, the Court observed that permanent cancellation of GST registration may virtually result …
The Supreme Court has clarified an important principle concerning the interpretation of penalty provisions in tax laws, holding that mere delay in depositing tax does not necessarily amount to “failure to pay” tax where the tax has ultimately been paid. In a …
The Delhi High Court has ruled that a Look Out Circular (LOC) cannot be issued against a person merely because he was a non-executive or independent director of a company that defaulted on its bank loan, particularly when there is no …
The Rajasthan High Court has delivered an important ruling on the validity of unsigned GST notices and orders, holding that a document merely generated and uploaded on the GST portal cannot acquire legal validity unless it is properly authenticated as required …
Case Title: Royal Chains P Ltd v. Deputy Commissioner of Income Tax, Central 3(3) & Ors. Case No.: Writ Petition No. 1714 of 2023 Court: Bombay High Court Judgment Date: 24 August 2026 Assessment Year: 2016-17 The Bombay High Court has delivered an important ruling …
A court in Faridabad has sentenced a man to six months of simple imprisonment in a cheque dishonour case under Section 138 of the Negotiable Instruments Act, 1881. The court also directed the convict to pay ₹1.58 lakh as compensation to the complainant, highlighting the …
A major GST fraud case in Himachal Pradesh has come under the spotlight after the State Tax and Excise Department detected an allegedly fraudulent GST registration that was reportedly obtained using forged documents in the name of a deceased person. The registration …
The Delhi High Court has declined to stay an Income Tax Appellate Tribunal (ITAT) order directing the Income Tax Department to release ₹17.66 crore in cash seized during a search operation, holding that the Department could not continue retaining the seized …
Case Title: Tripti Srivastva and Another vs. Yogesh Singla Case No.: CRM-M-14914-2026 (O&M) Court: Punjab and Haryana High Court Judge: Justice Alok Jain Provision Involved: Section 138, Negotiable Instruments Act, 1881; Section 528, Bharatiya Nagarik Suraksha Sanhita, 2023 Introduction The Punjab and Haryana High Court …