Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
The Gauhati High Court upheld the seizure of 33,600 kilograms of areca nuts, citing the absence of required documentation and driver's conduct as justifications.
The Gauhati High Court restored a writ petition against a reassessment notice after the Supreme Court annulled an earlier High Court order, allowing the taxpayer to re-examine the case.
The ITAT ruled that capital gains deductions should be valid if supported by a registered valuer’s report.
The Rajasthan HC allows the insurer to deduct tax from the interest component of compensation awarded for motor accidents.
The ITAT has remanded a ₹3.14 crore provision claim for verification and ruled against double taxation of security deposits forfeited.
The CESTAT Kolkata has set aside a differential IGST demand, interest, redemption fine, and penalty, ruling that the extended limitation period was not applicable in this case. This decision highlights limitations in tax assessments concerning statutory timelines.
The ITAT ruled that a registered valuer’s report is sufficient to validate capital gains deduction claims under Section 54F of the Income Tax Act. This decision underscores the importance of substantiation in tax claims.
CESTAT Kolkata has set aside a differential customs duty demand, ruling that the self-assessment by the importer remained unchallenged due to lack of evidentiary support. The ruling strengthens the position of importers in maintaining their self-assessment rights.
The CESTAT Mumbai has set aside a revocation of a customs broker's license, finding insufficient evidence for alleged CBLR violations. This ruling emphasizes the necessity for concrete proof in regulatory actions against licensed brokers.
The Telangana High Court permitted the filing of a fresh application for GST registration revocation after the rejection of a previous delay condonation request, directing timely consideration upon filing. This decision clarifies procedural avenues available to taxpayers.
The Delhi High Court ordered the GST authority to make a timely decision regarding a fresh GST registration cancellation notice after earlier proceedings were dropped.
The Delhi High Court reinstated the GST registration of a small tempo operator after the first filing default, considering the impact on their right to livelihood. This ruling favors taxpayers facing initial compliance issues.