AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
ITAT Mumbai ruled that ₹6.80 crore spent on shutting down a paging business was capital in nature and not allowable as revenue deduction under Section 37(1) of the Income Tax Act. The assessment year was 2007.
Digital creators earning overseas income must file Export Declaration Forms (EDF) under FEMA rules effective 1 October 2026, aligning influencer income with formal forex reporting.
GSTAT Delhi directs real estate developer to pass on ₹31.20 lakh ITC benefit with 18% interest to homebuyers in violation of Section 18(1) obligations.
Telangana High Court permits delayed filing of GST appeals, granting two weeks for pre-deposit and condonation applications in several matters.
Allahabad HC quashes Section 74 fraud proceeding where notice was uploaded only on GST portal after registration cancellation.
Punjab & Haryana High Court strikes down retrospective cancellation of GST registration where show cause notice did not propose such action.
Madras High Court remands GST ITC denial on construction meant for leasing, directing re-adjudication in light of Safari Retreats’ precedent on commercial use.
The Gujarat High Court quashed a GST refund rejection where the show cause notice (SCN) cited only 'other' or 'error in adjusted total turnover' without specific grounds, holding such vague reasoning invalid.
Patna HC upheld validity of departmental circulars assigning proper officers under GST; refused to interfere with Section 74 proceedings.
MP HC set aside dismissal of GST appeal due to non-attendance; ruled notices must also be sent via SMS/email for effective communication.
Sikkim HC quashed recovery of ₹37.93L budgetary support, citing failure to consider GSTR-2A as evidence of eligible ITC.
Madras HC set aside ex parte GST order; remanded on condition of tax deposit and appropriation within 30 days.
Delhi HC ruled that pre-1 October 2025 GST appeals follow old law; 10% pre-deposit of disputed penalty cannot be mandated.