The Delhi High Court has directed the Income Tax Department to maintain status quo on recovery and penalty proceedings against two assessees who have challenged the constitutional validity of the newly introduced Section 147A of the Income Tax Act, 1961. The provision, inserted …
The Karnataka High Court has ruled that a change in the corporate name of a company does not create a new legal entity or extinguish its existing rights, liabilities and obligations. The Court held that a decree cannot be rendered …
The Karnataka High Court has ruled that GST cannot be imposed on charges collected for sanctioning a building plan, observing that the approval process does not constitute a “supply of goods” or “supply of services” under the GST law. The judgment …
The Kerala High Court has delivered an important judgment concerning FCRA registration, NGO funding, the right to peaceful protest and the requirement of reasoned administrative orders. The Court set aside orders rejecting the renewal applications of two NGOs after the Centre …
A Delhi consumer commission has held a restaurant guilty of unfair trade practice for allegedly compelling a customer to pay a service charge despite his objection. The commission ordered the restaurant to refund ₹949 collected as service charge with interest …
The Calcutta High Court has clarified an important principle concerning the powers of the Income Tax Appellate Tribunal (ITAT). The Court held that the Tribunal cannot make payment of litigation costs a condition for a taxpayer to exercise the statutory …
The Supreme Court has upheld the constitutional validity of Section 16(2)(c) of the Central Goods and Services Tax (CGST) Act, 2017, holding that a registered recipient cannot claim Input Tax Credit (ITC) unless the tax charged on the underlying supply has …
The District Consumer Disputes Redressal Commission, Gurugram, has directed a retailer to refund ₹30 charged for three carry bags and pay an additional ₹26,000 towards compensation and litigation expenses to a consumer. The Commission held that charging a customer separately for carry …
The Supreme Court has clarified that the power to condone delay under the Negotiable Instruments Act, 1881 (NI Act) cannot be used to rectify a fundamental or fatal defect in a cheque dishonour complaint. In an important ruling concerning prosecution …
The Delhi High Court has ruled that an Assessing Officer (AO) cannot reject a taxpayer’s share valuation merely because he disagrees with the expected rate of return or commercial assumptions used by a recognised valuation method. In an important ruling …
The Delhi High Court has clarified that disputes arising directly from an employer-employee relationship, including claims relating to unpaid salary and increments, cannot be treated as “commercial disputes” under the Commercial Courts Act, 2015. However, the Court also made an important procedural …
The Delhi High Court has issued important directions concerning provisional attachment of bank accounts under Section 83 of the Central Goods and Services Tax Act, 2017 (CGST Act), holding that such attachment cannot continue beyond the statutory period of one …
The Supreme Court has brought an end to a long-running service dispute involving an Administrative-cum-Finance Officer of the Maulana Abul Kalam Azad Institute of Asian Studies (MAKAIAS) by facilitating an amicable settlement between the employee and the Institute. A Division Bench comprising Justice …
A District Consumer Disputes Redressal Commission in Raipur has held an airline responsible for deficiency in service and unfair trade practice after a passenger missed his flight because the airline failed to communicate the correct departure terminal. The Commission awarded the passenger ₹50,000 …
The Kerala High Court has declined to quash a cheque dishonour complaint merely because the authorised representative’s name was placed before the name of the complainant society in the cause title. The Court held that such an objection is essentially technical …
The Supreme Court has held that an assessee cannot use a revision petition under Section 264 of the Income Tax Act, 1961, as an alternative route to make changes to a self-assessment return after the statutory period for filing a revised …
The Delhi High Court has declined to interfere with a writ petition challenging the constitutional validity of Section 67(6) of the Central Goods and Services Tax (CGST) Act, 2017, which provides the mechanism for provisional release of goods seized during GST …
The Income Tax Appellate Tribunal (ITAT), Agra Bench, has deleted a substantial addition of ₹2,40,29,635 under Section 68 of the Income Tax Act, 1961, relating to cash deposits made during the demonetisation period by a firm engaged in the trading and …
The Delhi High Court has declined to interfere with a GST demand exceeding ₹1.5 crore, holding that disputes concerning the admissibility, authenticity, chain of custody and evidentiary value of electronic records should ordinarily be examined by the statutory appellate authority rather than …
The Delhi High Court has sought a response from the Union Government and the Central Board of Direct Taxes (CBDT) on a Public Interest Litigation (PIL) seeking an automatic mechanism for refund of Tax Deducted at Source (TDS) to individuals …