Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
The Orissa High Court is reviewing a penalty tax demand of Rs 35 crore related to mining lease tenure, examining the legality of the Revisional Authority's decision.
The Gujarat High Court has annulled an income tax notice of Rs 4.88 crore tied to a 28-month-old broker register entry. The court emphasized that mere resemblance to a survey number does not warrant substantial jurisdictional grounds.
The Bombay High Court quashed a customs demand for glucometers, reiterating the binding classification of such devices under Tariff Heading 9027.
CESTAT Chennai ruled that ELFA-based VIDAS diagnostic kits qualify for customs exemptions available under the ELISA kits notification, addressing procedural discrepancies in earlier rulings.
The CBIC has extended the anti-dumping duty on seamless steel tubes and pipes imported from China until January 27, 2027. This decision is part of ongoing measures to protect domestic industries from unfair competition.
The Supreme Court ruled that post-death Income Tax Returns (ITRs) require financial verification and fixed annual income assessment based on available records. This decision enhances compensation considerations.
The Madras High Court upheld the initiation of Section 74 proceedings regarding excess ITC availment and unpaid GST liabilities related to foreign commissions.
The Karnataka High Court ruled that contractors must provide proof of incremental GST payments for reimbursement claims, emphasizing document verification as a key element.
The Bombay High Court ruled that Section 13(3)(b) cannot replace the statutory recipient with the ultimate beneficiary in determining the place of supply, affirming the need for clear identification.
The article discusses how Section 53 and Section 16(2)(c) protect against revenue leakage in destination-based GST systems.
Madras HC affirmed Section 74 proceedings regarding excess ITC availability and Reverse Charge Mechanism defaults, reinforcing compliance obligations.
The Allahabad HC denied bail in a GST fraud case, citing prima facie evidence of the accused's involvement in serious offences.