The landscape of Goods and Services Tax (GST) litigation in India underwent a tectonic shift following the enactment of the Finance Act. By introducing a mandatory 10% pre-deposit for penalty-only appeals, the legislature effectively plugged a long-standing loophole. Historically, the …
The Gujarat High Court has delivered an important ruling on GST exemption for environmental protection activities, holding that services undertaken by an eligible charitable entity for treatment and management of industrial effluent can qualify for a Nil GST rate where the activities fall …
The Bombay High Court has reaffirmed an important principle governing reassessment proceedings under the Income Tax Act: an assessment cannot ordinarily be reopened merely because the Assessing Officer later takes a different view on an issue that was already examined during …
The Karnataka High Court has delivered an important ruling on GST payments made during investigation, inspection and search proceedings, holding that payments made by a taxpayer during an investigation cannot automatically be treated as voluntary merely because they were deposited through …
The Bombay High Court has held that an income tax assessment order cannot be sustained when the underlying revision order under Section 263 of the Income Tax Act has already been quashed by the Income Tax Appellate Tribunal (ITAT). The Court clarified …
The Delhi High Court has declined to exercise its writ jurisdiction under Article 226 of the Constitution in a batch of petitions challenging GST proceedings and penalty orders, holding that objections relating to the competence and jurisdiction of GST officers can be …
The Delhi High Court has delivered an important ruling on double taxation of the same income, holding that an assessee cannot be compelled to bear tax twice on identical income merely because of an inadvertent reporting error. The Court observed that tax …
The Gujarat High Court has delivered an important ruling on GST appeal limitation and rectification proceedings, holding that a taxpayer’s appeal cannot be treated as time-barred merely by calculating the limitation period from the original adjudication order when a valid rectification …
The Madras High Court has delivered an important ruling in cases involving alleged bogus Long-Term Capital Gains (LTCG) from the sale of shares, holding that suspicion surrounding unusual or substantial gains cannot, by itself, justify a tax addition without supporting evidence. In …
The Bombay High Court has reaffirmed an important principle concerning the custody and return of original property documents after repayment of a loan. The Court has held that when a borrower deposits valuable original title documents with a bank as security …
The Calcutta High Court has clarified an important procedural safeguard concerning GST proceedings against deceased taxpayers. In Gita Rani Pan v. The Union of India & Ors., the Court held that GST authorities cannot issue a show cause notice or determine tax …
The Gauhati High Court has ruled that criminal prosecution under the Income Tax Act cannot continue when the assessment forming the basis of the prosecution has subsequently been set aside on merits. The Court also held that prosecution against directors of …
Pala MLA Mani C. Kappan has been sentenced to one year of simple imprisonment by a Mumbai court in a cheque-bounce case concerning an alleged financial transaction linked to shares of Kannur International Airport Limited (KIAL). The court has also ordered …
The Gujarat High Court has set an important limitation-related precedent in income-tax assessment proceedings by quashing a reference made by the Assessing Officer (AO) to the Departmental Valuation Officer (DVO) just one day before the statutory time limit for completing …
The Karnataka High Court has directed government authorities to examine and decide a civil contractor’s claim for payment of GST amounting to nearly ₹2.99 crore in connection with road construction and improvement works carried out for government departments. The decision highlights an …
The District Consumer Disputes Redressal Commission, Kolkata-I (North), has held that a real estate developer’s failure to refund the amount collected from homebuyers after cancellation of a flat allotment can amount to an “unfair trade practice” under consumer protection law. In Bikash Agarwal …
Jubilant Pharmova Limited, a leading pharmaceutical company, has received a GST Show Cause Notice proposing a total demand of ₹87.31 crore in connection with certain alleged tax and input tax credit (ITC) discrepancies for the financial year 2022-23. The notice has been issued …
The Delhi Income Tax Appellate Tribunal (ITAT) has clarified an important issue concerning the taxability of payments for sports broadcasting rights. The Tribunal held that consideration attributable to live cricket broadcasting rights cannot be treated as royalty under Section 9(1)(vi) of the …
The Supreme Court has granted significant relief to a retired employee whose Scheduled Tribe (ST) community certificate was declared invalid after he had completed more than three decades of government service. In Shirish Pandharinath Patil v. State of Maharashtra & Ors., …
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 …