
Practical Challenges in GSTR-3B Filing: ICAI Clarifies Issues
ICAI has provided clarifications on filing GSTR-3B, addressing challenges related to ITC reversals and RCM disclosure that can affect compliance and credit eligibility.
Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.

ICAI has provided clarifications on filing GSTR-3B, addressing challenges related to ITC reversals and RCM disclosure that can affect compliance and credit eligibility.

A GST credit note is a crucial document issued by a seller to amend the taxable value or tax charged in an original invoice. Understanding its rules and implications is essential for businesses engaged in GST compliance.
CBIC has extended the validity of customs circulars affecting relief measures until June 30, 2026, due to maritime disruptions.
CESTAT ruled that Bluetooth earphones are classified under heading 8518 as audio devices, not data transmission machines.
The article discusses judicial perspectives that denying ITC based solely on upstream NGTP allegations imposes an unfair burden on genuine buyers. The legality of such practices is contested in courts.
The ITAT Mumbai ruled that stamp duty valuation must be considered on the date of allotment in property transactions, clarifying the application of Section 56(2)(x). This decision aims to fortify transaction transparency.
The Institute of Chartered Accountants of India (ICAI) has added a mandatory checklist for Section 44AB(e) during the Unique Document Identification Number (UDIN) generation process to prevent misuse of tax audit limits.
India’s affluent individuals employ strategic tax management under the Income Tax Act, 1961, to minimize their tax liabilities. This approach reflects a growing trend among high-net-worth households to report lesser income relative to their wealth.

A summary of key cases reported in the Supreme Court and High Courts from May 09, 2026, to May 15, 2026.

The Calcutta High Court ruled that a motor vehicle tax demand is void unless the inter-state permit secured a valid counter-signature, reinforcing tax obligations tied to proper permitting.

The Gauhati High Court has permitted the impleadment of the CBIC Chairman and Customs Commissioners as necessary parties in a writ petition, emphasizing their essential role in the proceedings.
This weekly round-up provides an analytical summary of significant cases reported from the Supreme Court and High Courts in India, covering various legal issues.