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 …
The Supreme Court has refused to interfere with the Allahabad High Court’s decision upholding a GST tax demand and penalty of ₹90.62 lakh against M/s Gurunanak Arecanut Traders. The case highlights the importance of generating a valid GST e-way bill before commencement of …
Calcutta High Court | Section 148A | Section 148 | Section 147 | Income Tax Reassessment | AY 2019-20 The Calcutta High Court has upheld the initiation of reassessment proceedings against Chirania Projects Private Limited for Assessment Year (AY) 2019-20, while directing …
Kerala High Court | Execution Proceedings | Section 53, Transfer of Property Act, 1882 | Judgment Debtor | Fraudulent Transfer The Kerala High Court has clarified an important principle concerning the execution of decrees and attachment of property belonging to the …
The Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT), Delhi, has held that there was no profiteering under Section 171 of the CGST Act where the ratio of Input Tax Credit (ITC) to purchase value decreased after the implementation …
Case: ITO Vs. Pankaj Batra Court: Income Tax Appellate Tribunal, Delhi Bench “B” Assessment Year: Relevant assessment year involving demonetisation-period cash deposits Provision Involved: Section 69A of the Income-tax Act, 1961 Amount in Dispute: ₹5,25,47,500 Introduction The Income Tax Appellate Tribunal (ITAT), Delhi Bench “B”, …
The Madhya Pradesh High Court, Gwalior Bench, has ruled that authorities dealing with compassionate appointment claims should not adopt an overly technical approach when a deceased employee’s family has already approached the department within the prescribed period. In a significant …
The Supreme Court has delivered an important ruling on the invocation of the extended limitation period under Section 74 of the Central Goods and Services Tax Act, 2017 (CGST Act). The Court has held that tax authorities cannot invoke the extended …
Chhattisgarh High Court | Motor Accident Compensation | Section 87A | Income Tax Deduction | Future Prospects The Chhattisgarh High Court has held that income tax should not be deducted while computing compensation in a motor accident claim where the deceased’s …
The Bombay High Court has clarified that an Asset Reconstruction Company (ARC) can be substituted as the complainant in a pending cheque dishonour case after acquiring the underlying loan and financial assets from a bank. The ruling reinforces the legal framework …
The Rajasthan High Court has reaffirmed that actual payment of GST by the supplier is an essential statutory condition for claiming Input Tax Credit (ITC). In a significant ruling concerning Section 16(2)(c) of the Central Goods and Services Tax (CGST) Act, …
Madras High Court | Section 11(1)(d) | Corpus Donations | Trust Taxation | Fixed Deposit Interest The Madras High Court has clarified an important aspect of taxation of income earned by charitable and religious trusts. In its judgment dated 17 August 2026, the …