AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
FeaturedThe Karnataka High Court has quashed the dismissal order against a Central Tax Superintendent, ruling that the lack of a personal hearing violated principles of natural justice, thereby nullifying the dismissal.
FeaturedGauhati High Court ruled the cancellation of GST registration without rationale under FORM GST REG-19 was illegal, restoring the taxpayer's ability to respond. The decision reinforces the necessity for transparency in administrative actions.
FeaturedThe Karnataka High Court ruled that blocking of Electronic Credit Ledger under Rule 86A without prior hearing violates natural justice principles. The court's decision highlights the importance of procedural fairness in GST-related decisions.
FeaturedThe Supreme Court upheld the reopening of assessments based on allegations of accommodation entries, affirming the sufficiency of prima facie material at the reopening stage. This decision reaffirms the threshold required for reassessment actions.
FeaturedThe ITAT Delhi ruled that reassessment based solely on Revenue Audit objections, without new tangible evidence, constitutes a mere change of opinion and is thus invalid.
FeaturedThe Government has increased the customs duty on gold and silver bullion to 15% through revised notifications effective from May 13, 2026. This update standardizes the duty structure that pertains to various import conditions.
The Reserve Bank of India mandates exporters to file Export Declaration Forms with designated banks starting October 1, 2026, to strengthen forex oversight and trade reporting.
The ITAT has deleted an addition of Rs. 1.66 crore made by the AO on allegedly disproportionate adat expenses claimed by a commission agent, holding that full TDS compliance and supporting documentation substantiated the claim.
CESTAT ruled that restrictions on CENVAT credit under Rule 8(3A) of the CENVAT Credit Rules are unsustainable when the taxpayer has paid principal dues and interest.
The Gujarat State Tax Appellate Tribunal held that a tax demand under Section 74 of the CGST Act cannot stand if the department fails to prove fraud, suppression, or wilful misstatement.
The Kerala High Court dismissed a writ petition challenging GST recovery, ruling that a taxpayer cannot remain silent during adjudication and later approach the court when recovery proceedings begin.
The ITAT deleted a ₹1.66 crore addition on adat expenses claimed by a commission agent, accepting that TDS compliance evidenced the legitimacy of the expenses.
Preliminary balance of payments data for August 2026 shows a current account deficit of $5.2 billion, narrowing from $6.1 billion in August 2025, driven by export performance and remittance inflows.