Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
In a recent ruling, the Karnataka High Court has clarified that GST interest under Section 50 arises by operation of law and cannot be waived. This decision underscores the non-discretionary nature of interest liabilities in GTS compliance.
The Delhi High Court has held that the 10% pre-deposit requirement under the amended Section 107(6) of the CGST Act does not apply to show cause notices issued before October 1, 2025. This decision clarifies the rights of taxpayers regarding pre-deposit conditions.
The Kerala High Court clarified that the onus to demonstrate absence of negligence regarding tax dues lies with the director, not the Principal Secretary. This modification highlights the responsibilities of directors under the KVAT Act.
The Bombay High Court has granted interim protection against a GST demand regarding flats given free of charge to landowners, preventing coercive action without judicial consent. This decision underscores the importance of fair procedures in tax assessments.
The Kerala High Court ruled that non-receipt of an assessment order does not allow taxpayers to bypass statutory appeals, emphasizing the statutory obligations of tax authorities.
The Kerala High Court ruled that taxpayers can't be denied an opportunity to appeal due to bona fide mistakes regarding procedural requirements. This decision reinstates their right to adjudication based on merits.
The Kerala High Court affirmed that grounds for cancellation of GST registration under Section 29(2) of the CGST Act apply as per circumstances at the time of original registration, not amendments. Thus, fraud claims related to amendment applications do not justify revoking prior registrations.
The Kerala High Court ruled that property owners cannot evade capital gains tax merely because the sale proceeds were appropriated by a mortgagee bank. This decision reinforces the principle of liability in distress sales.
The Kerala High Court has remanded an appeal regarding anonymous donations back to the First Appellate Authority for a thorough reassessment. The Court emphasized the need for a final determination by the authority on the factual disputes presented.
The Gujarat High Court upheld ITC reversal due to a supplier's failure to pay tax but quashed the GST penalty citing procedural errors in its imposition.
The Kerala High Court ruled that GST orders cannot stand when a revision of KVAT returns is pending, underscoring the interconnectedness of state and GST compliance obligations.
The Karnataka High Court has granted interim relief in GST proceedings, emphasizing jurisdictional and natural justice issues surrounding ITC reversal matters. This ruling indicates potential leeway for taxpayers challenging GST demands.