AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
The Karnataka High Court ruled that minor typographical errors in manually entered DINs do not invalidate income tax orders. This ruling clarifies compliance requirements in tax proceedings.
The ITAT has ruled that loans repaid within the same financial year are not subject to income tax addition under Section 68. This decision aligns with prior judgments and clarifies tax liabilities for taxpayers.
The Calcutta High Court has ruled that respondents cannot contest the maintainability of customs appeals prior to their admission, directing ex parte proceedings. This ruling clarifies procedural aspects in customs appeals.
The CAAR Mumbai has classified Vistacell H under Tariff Item 21022000, ruling it as inactive yeast instead of an animal feed preparation under Heading 2309. This classification carries implications for tax obligations.
CBIC has amended Notification No. 62/1994 to include Udangudi, Tamil Nadu, for the unloading of imported coal. This notification facilitates compliance and streamlines import processes for coal handlers in the region.
The Central Board of Direct Taxes (CBDT) has issued a notification setting the cost inflation index at 384 for the financial year 2026-27, applicable from April 1, 2026.
The Telangana High Court has dismissed a writ petition challenging a Section 74 GST assessment, guiding the taxpayer toward pursuing a statutory appeal. This ruling highlights the procedural pathways in tax disputes.
The Karnataka High Court has granted interim relief in a GST ITC dispute over rental income, subject to maintaining a percentage of the disputed credit in the Electronic Credit Ledger.
The Karnataka High Court has dismissed a writ petition challenging a GST advance ruling, stating only the applicant and concerned authority can file such challenges. This ruling clarifies the standing in GST matters.
The Delhi High Court has ruled that a GST officer can re-examine a refund claim after an appellate order, indicating that fresh grounds for examination are permissible under the law.
A new facility introduced by the GST Appellate Tribunal allows token generation for appeal filings until July 31, 2026. This initiative aims to safeguard appeal rights amid portal issues.
The Telangana High Court has granted conditional regular bail in a case involving ₹12 crore in HSNS Cess evasion. The decision was influenced by the duration of custody and the nature of the alleged offense.
The Himachal Pradesh High Court has set aside a retrospective cancellation of GST registration under 'Project Anveshan'. The court allowed the petitioner to file a detailed reply before the Proper Officer challenge the retrospective nature of the cancellation.