AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
FeaturedThe Madras High Court has upheld a penalty for intentional non-disclosure of capital gains, reinforcing the ITAT's ruling. The court noted that the taxpayer's actions amounted to intentional suppression despite prior advance tax payment.
FeaturedThe Supreme Court ruled that importers must challenge the assessment order before claiming a refund under the Customs Act, reinforcing the legal framework for customs duties.
FeaturedThe Supreme Court ruled that n-Hexane cannot be classified as motor spirit solely based on its flash point, as the Revenue failed to demonstrate its suitability for use in engines. This decision clarifies the classification criteria under customs regulations.
FeaturedThe Supreme Court is considering whether sales of natural gas transported between Andhra Pradesh and Uttar Pradesh constitute inter-State sales liable to VAT, following disputes over state taxation claims.
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 Telangana High Court permitted a fresh manual application for revocation of a cancelled GST registration, overriding a previous rejection due to non-response to a show cause notice.
The Bombay High Court ruled that the 2019 amendment to Section 54(1) of the GST Act applies prospectively, ensuring that refund claims related to pre-existing periods are still valid. The court directed that these refund applications must be processed accordingly.
The High Court has set aside the cancellation of GST registration, determining that the lack of specific factual reasons in the show cause notice left the taxpayer without a fair opportunity to respond.