Supreme Court clarifies that, the Legislative laws are prospective in nature unless expressly stated to have retrospective application, whereas Judicial pronouncements are retrospective by default unless the judgment specifies its prospective effect. The Supreme Court of India has reaffirmed that …
This Supreme Court ruling strengthens legal protections for individuals facing arrest under the GST and Customs Acts. By extending CrPC safeguards to these laws, the Court ensures that tax enforcement authorities follow due process and refrain from arbitrary arrests. The …
A Supreme Court Bench comprising Justice J.B. Pardiwala and Justice R. Mahadevan took note of the conflicting High Court rulings, emphasizing the need for a thorough legal examination. The Supreme Court of India has reserved its judgment on the contentious …
This Supreme Court judgment reaffirms the strict interpretation of Section 271AAA(2), making it clear that merely paying taxes voluntarily does not exempt an assessee from penalties if undisclosed income is admitted only at the assessment stage. The Supreme Court of …
The Supreme Court quashed the FIR, terming the allegations baseless and an abuse of the legal process. The Supreme Court has set aside an FIR against a former Assistant Excise Commissioner of Uttar Pradesh, accused of holding disproportionate assets (DA) …
The Supreme Court’s decision to stay the GST proceedings provides a temporary reprieve for online gaming companies The Supreme Court has temporarily halted Goods and Services Tax (GST) proceedings against 49 online gaming companies, following a request from the Centre. …
The decision of the Supreme Court in this case is likely to have a significant impact on how tax authorities enforce the CGST Act and whether cash can be legally seized in future investigations. In light of differing opinions from …
This dispute centers on whether the central government has the authority to impose taxes on land sales, as development rights are considered incidental to these transactions. A significant legal battle has emerged as a real estate developer escalates the issue …
The court stressed the importance of adhering strictly to legal procedures, particularly in cases involving arrests under section 69 of the GST Act. In a significant directive, the Supreme Court has instructed the Centre to refrain from using threats or …
The supreme court advised MSMEs associated with Vyapar Mandal to seek relief through the respective high courts if needed. In a recent development, the Supreme Court dismissed a petition by the Federation of All India Vyapar Mandal contesting the constitutionality …
The Supreme Court raised questions about the ambiguity surrounding section 69 of the GST Act, particularly concerning the powers of arrest. In a significant development, the Supreme Court has directed the Centre to provide detailed information regarding the issuance of …
The Supreme Court emphasized that such premature opinions could compromise both prosecution and defence if left unaddressed. The Supreme Court came to the rescue of GST officials by overturning critical remarks made by the Gujarat High Court in an interim …
The Justice suggested that, arrested individuals should generally be granted bail, reflecting the legislative intent. SC Justice Urges Caution by GST Authorities: Encouraging GST authorities to exercise careful consideration and thorough examination before proceeding with the arrest of businessmen for …
The crux of the telecom companies’ defence rested on the assertion that their relationship with distributors was that of principal to principal, not principal to agent as argued by the Income Tax department In a recent landmark judgement, the Supreme …
Constitutional Validity of Time Limit on Input Tax Credit u/s.16(4) of CGST Act 2017 has been challenged in the Supreme Court Constitutional Validity of Time Limit on ITC in Challenge: In a significant legal development, the Supreme Court of India …
SLP was Filed in Supreme Court Against a Recent Verdict of Delhi HC Upholding the Constitutional Validity of Anti-Profiteering Provisions The Supreme Court has taken a significant step by issuing a notice to the central government concerning the provisions of …
Supreme Court Order for Vardan Associates Pvt Ltd In a recent landmark judgment, the Supreme Court of India addressed penalties imposed for transporting goods after the expiry of E-way bill validity. The case of Vardan Associates Pvt Ltd. vs. Assistant …
Supreme Court Order: Case of Mangalam Publications vs CIT In a recent landmark decision on 23.01.2024, in case of Mangalam Publications vs CIT (Civil Appeal No. 8580-8582 of 2011), the Supreme Court addressed the reopening of a concluded assessment under …