Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
The Madras High Court has remitted GST assessments conditional on the payment of outstanding disputed taxes before a fresh adjudication.
The Orissa High Court established that GST refunds cannot be indefinitely withheld based on the mere possibility of a future appeal where no existing proceedings are underway at the time.
The Madras High Court has granted a delayed GST appeal, noting that uploading an order on a common portal does not diminish a business's opportunity to appeal.
The Calcutta High Court restored a delayed GST appeal, stating that limitation grounds should not override sufficient cause claims.
The Madras High Court approved the extended limitation for GST orders concerning fictitious input tax credit claims, emphasizing procedural compliance by tax authorities.
The Madras High Court has remanded GST assessment orders related to SEZ reverse charge mechanism claims for fresh examination due to a lack of verification of critical documents.
High Courts have mandated that proper notice, reasons, and objective criteria are essential prior to canceling GST registrations retrospectively as per Section 29(2).
The ITAT Kolkata ruled that reassessment based on incorrect factual assumptions is invalid and quashed the reopening.
The ITAT Delhi ruled that goodwill from amalgamation qualifies as a depreciable intangible asset, and deleted the TP adjustment for overdue AE receivables.
The ITAT ruled that assessment passed after the taxpayer's death is invalid in law, leading to the quashing of the order and treating remaining issues as academic.
The Bombay High Court disposed of Revenue appeals below ₹50 lakh, ruling that the CBDT exception added on 20 August 2018 applies prospectively and not retrospectively.
ITAT Delhi held that Section 68 was inapplicable where shares were disclosed in an earlier year and sale proceeds were already offered as income, thus avoiding double taxation.