Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
Rajasthan HC defers hearing on tax audit extension plea after CBDT fails to file response; matter listed for September 28, 2026.
Patna HC grants anticipatory bail to part-time accountant accused of uploading incorrect GST bills, noting lack of financial benefit.
Punjab and Haryana High Court ruled a 31-year-old ammonia storage tank is plant and machinery, not a building, and thus exempt from house tax.
The Income Tax Appellate Tribunal (ITAT) has quashed the Assessing Officer's rejection of a deduction for lack of documentary evidence, directing a fresh adjudication after examining the annual accounts.
The GST Appellate Tribunal (GSTAT) has ruled that Joint Commissioner Appeals cannot remand matters without verification, emphasizing the necessity of passing reasoned orders.
The GST exemption on notebooks creates an inverted duty structure, affecting Indian MSMEs negatively against low-cost ASEAN imports. This article examines the implications for domestic manufacturers.
The Gujarat High Court has quashed an income tax reopening under Section 148, ruling that it was based on borrowed satisfaction without independent verification. This decision emphasizes the need for credible assessment processes.
The Delhi High Court ruled that a successor assessing officer (AO) cannot reopen an income tax assessment solely due to a differing opinion from the original AO, provided the original AO thoroughly evaluated the submissions of the assessee.
The Karnataka High Court has clarified that the limitation period for filing an appeal against a service tax adjudication order begins upon the communication of that order to the concerned parties.
The Delhi High Court has ruled that a successor Assessing Officer (AO) cannot reopen an income tax assessment solely based on a differing opinion from the original AO, reaffirming the sanctity of previous assessments.
The Rajasthan High Court has granted interim protection from arrest to a former director involved in a GST input tax credit fraud case, allowing interrogation by the Directorate General of Goods and Services Tax Intelligence (DGGI) under specified conditions.
The Karnataka High Court ruled that the six-month limit under Section 35(4)(b) of the KVAT Act does not prohibit refunds deemed due during a reassessment. This ruling clarifies the interpretation of refund claims in light of reassessment findings.