In a significant ruling, the Gujarat Authority for Advance Ruling (AAR) has held that Input Tax Credit (ITC) is not admissible on expenses incurred for the buyback of shares. This decision was delivered in the case of M/s. Gujarat Narmada Valley Fertilizers …
The Supreme Court of India is set to commence final hearings on May 5, 2025, in the high-stakes Goods and Services Tax (GST) dispute concerning the online gaming industry. The outcome of this landmark case could significantly shape the regulatory …
In a significant judgment, the Allahabad High Court has held that GST authorities cannot alter their stand after verifying goods and invoices during transit. The ruling came in the case M/S Maa Kamakhya Trader vs. Additional Commissioner Grade 2 and Another (WRIT …
In a significant ruling, the Patna High Court has quashed a tax demand of ₹88,64,550.50 raised under the CGST/BGST regime, citing non-compliance with mandatory legal procedures outlined in Section 67 of the CGST/BGST Act, 2017 and Section 100 of the …
In a recent landmark judgment, the Himachal Pradesh High Court has ruled that insurance companies are not liable to compensate gratuitous passengers, such as porters or labourers, travelling in goods vehicles. The judgment was passed by Justice Satyen Vaidya in …
In a significant ruling under the Negotiable Instruments Act, 1881, the High Court of Jammu & Kashmir and Ladakh has held that a minor typographical error in a statutory demand notice does not invalidate proceedings for cheque dishonour. The decision came …
In a significant ruling, the Gauhati High Court has upheld a refund of income tax deducted from the salary of a Border Security Force (BSF) officer belonging to a Scheduled Tribe community. The division bench comprising Chief Justice Vijay Bishnoi …
In a significant ruling, the Delhi High Court has emphasized that Goods and Services Tax (GST) authorities must approach requests for adjournment of personal hearings on medical grounds with empathy. The Court highlighted that adverse orders should not be passed …
In a significant ruling reinforcing taxpayer rights under GST law, the Delhi High Court has directed the unblocking of the Electronic Credit Ledger (ECL) of an enterprise after the statutory period of one year had elapsed. The judgment is based …
The Kerala High Court has declined to interfere with the Income Tax Department’s seizure of Rs 1 crore from the bank account of the Communist Party of India (Marxist) [CPI(M)] Thrissur District Committee. The funds were frozen in the Bank …
In a landmark judgment, the Orissa High Court has reaffirmed that individual legal practitioners are exempt from the levy of service tax and GST for legal services provided under specific conditions. This decision came in the case of Shivananda Ray …
In a significant judgment, the Gujarat High Court has ruled that an Assessing Officer (AO) cannot pass a best judgment assessment under Section 144 of the Income Tax Act without assigning proper reasons for rejecting an assessee’s detailed response. Failure …
In a landmark judgment, the Bombay High Court has held that reassessment proceedings initiated merely at the direction of superior authorities, without independent application of mind by the Assessing Officer (AO), are invalid in law. Background of the Case Agfa …
The Delhi High Court is set to deliver a significant verdict on the applicable GST rate for Roof-Mounted Air Conditioning Units (RMPUs) specifically designed for Indian Railways. The outcome could have substantial financial implications for manufacturers and contractors supplying such …
In a notable judgment, the Delhi High Court has reaffirmed that courts do not have discretionary powers to waive the mandatory pre-deposit required under Section 107(6) of the Central Goods and Services Tax (CGST) Act, 2017 for filing an appeal. …
In a significant ruling, the Delhi High Court has clarified that the charitable status of a trust cannot be revoked solely on the grounds of reasonable payments made to related parties for services rendered. The verdict reaffirms the position that …
In a landmark judgment, the Supreme Court of India clarified the application of Section 34 of the Code of Civil Procedure (CPC), reaffirming that courts have the authority to determine interest rates in the absence of a specific contractual agreement …
In a landmark ruling, the Madras High Court has confirmed that service of GST notices and orders through the GST Common Portal constitutes a valid mode of service under Section 169 of the CGST Act. The Court dismissed the petitioner’s …
The Bombay High Court, in a significant ruling, held that the Income Tax Department acted in violation of the Standard Operating Procedure (SOP) under Section 144B of the Income Tax Act, 1961. The failure to follow due procedure and provide …
The judge also rejected the stand of authorities that the definition of ‘railway’ under Indian Railways Act, 1989, is limited to Indian Railways alone. In a significant ruling, the Madurai Bench of the Madras High Court has held that railway …