AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
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 ITAT ruled that reassessment proceedings cannot be initiated during an IBC moratorium, quashing the assessment order based on this principle.
The CBDT has outlined parameters for the compulsory scrutiny of income tax returns for FY 2025-26. This includes identifying significant cases involving searches and reassessments.
Real estate promoters are now liable to pay GST under the reverse charge mechanism for TDR, FSI, and long-term leases received.
The Karnataka High Court remanded cases related to the retrospective insertion of Section 147A of the Income Tax Act, granting assessees the opportunity to challenge its constitutional validity.
The ITAT has established that an amount exceeding ₹50 lakhs must be present for reopening an assessment after three years, invalidating prior approvals under Section 151.