The Andhra Pradesh High Court has reiterated an important procedural principle under the Goods and Services Tax (GST) law: a single composite assessment order covering multiple tax periods cannot be sustained when the law requires proceedings to be undertaken separately for the …
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has delivered an important ruling on the availability of Section 54F exemption where a residential property is purchased from a spouse. In Neha Karan Motwani v. ITO, the Tribunal rejected the Revenue’s …
The Gujarat High Court has delivered an important ruling on the responsible use of Artificial Intelligence in tax adjudication, quashing GST cancellation and appellate proceedings after finding that the State Tax Officer had relied on AI-generated case laws, including non-existent …
The Telangana High Court has reiterated an important principle concerning income tax reassessment proceedings: an assessee should ordinarily raise objections regarding the jurisdiction, validity and statutory compliance of reassessment proceedings before the Assessing Officer (AO) in the first instance, rather than approaching the …
The Supreme Court has reaffirmed an important principle concerning GST refund claims and the Electronic Cash Ledger, holding that a sanctioned refund cannot be withheld without a valid legal basis. The Court dismissed the Union of India’s challenge to a Delhi …
The Delhi High Court has clarified that an advance received towards the sale of immovable property cannot automatically be treated as an unexplained cash credit under Section 68 of the Income Tax Act, 1961, in a later assessment year merely because …
The Supreme Court has clarified an important principle governing insurance contracts, holding that an insurer cannot be made liable for a risk exceeding the sum insured when the additional premium required for enhanced coverage has not been paid in advance. The …
The Supreme Court has reaffirmed an important principle governing public employment: an appointment that is illegal from its inception cannot become lawful merely because the employee has continued in service for several years. In a significant judgment concerning the deputation and …
The Tamil Nadu Real Estate Regulatory Authority (TNRERA) has held that an individual homebuyer cannot seek a direct refund of the corpus fund from a real estate promoter once the fund and maintenance accounts have been formally handed over to …
The Income Tax Appellate Tribunal (ITAT), Visakhapatnam has delivered an important ruling on the limits of reassessment powers, holding that the Income Tax Department cannot use the amended provisions of Sections 148 and 148A of the Income Tax Act to …
The Gauhati High Court has ruled that GST authorities cannot keep a business premises sealed indefinitely after completing a search, particularly where the occupant has not denied access to the officers. In a significant judgment concerning the powers of GST …
The Bombay High Court has delivered an important judgment protecting the wage rights of Community Health Volunteers (CHVs) engaged by the Municipal Corporation of Greater Mumbai (MCGM). The Court held that merely describing payments made to workers as an “honorarium” or characterising …
The Supreme Court has reiterated an important principle concerning motor accident compensation claims, holding that a legal representative of a person who dies in a motor vehicle accident can maintain a compensation claim even if such legal representative was not financially …
The Madras High Court has held that the legality of a GST search cannot subsequently be challenged after the taxpayer has obtained provisional release of the seized goods, particularly where an earlier writ petition had already dealt with the seizure …
The Andhra Pradesh High Court has delivered an important ruling on the scope of Section 119(2)(b) of the Income Tax Act, holding that an application seeking condonation of delay cannot be rejected merely because it was filed beyond a time limit …
The Supreme Court of India has reiterated that equality in public employment cannot be sacrificed by applying qualification requirements selectively. In a significant judgment concerning promotion in a cooperative society, the Court held that an employee cannot be denied promotional benefits …
The Supreme Court has reaffirmed that re-employed retired judicial officers cannot claim parity in pay with Presiding Officers of other Central Tribunals merely because they perform adjudicatory functions. In R.K. Yadav & Anr. v. Union of India & Others, the Court upheld …
The Gujarat High Court has ruled that GST appellate authorities cannot reject an appeal merely on the ground of limitation by ignoring a special procedure introduced by the Central Government to provide relief to taxpayers affected by delayed appeals. In …
The Chhattisgarh High Court has dismissed a writ petition challenging a property tax demand of approximately ₹19.75 lakh raised against Loyola Higher Secondary School, Bilaspur. The Court held that the educational institution could not claim exemption from property tax on the basis of …
The Delhi State Consumer Disputes Redressal Commission has upheld an order directing the State Bank of India (SBI) to refund ₹1.30 lakh to a customer whose bank account was allegedly drained through unauthorised ATM withdrawals and account transfers. The Commission …