AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
A new book titled 'Fractures in IP, Trade, and Health' co-authored by Prof Srividhya Ragavan explores the intersection of public health and intellectual property. The book discusses pressing issues in the context of global trade.
The Rajasthan High Court has set aside an ex parte GST appellate order, citing a breach of natural justice. The court requires a fresh hearing, emphasizing the necessity for all parties to be heard.
The Telangana High Court has issued a stay on the recovery of a sanctioned GST refund and related penalties, due to the Revenue's failure to formally challenge the refund sanction order. This ruling emphasizes the need for due process in tax recovery actions.
The Bombay High Court ruled that 20-kg imported pet food bags qualify as retail packs, subjecting them to a 20% basic customs duty. This classification has implications for import regulation and duty compliance.
In a significant ruling, the Bombay High Court dismissed a contempt petition against ten customs officials, stating that there was no willful violation of a court order. This decision clarifies the definition of civil contempt in relation to statutory compliance.
The Gujarat High Court ruled that port and customs officials must act upon court orders when a maritime claim is secured via a Letter of Undertaking from the vessel’s P&I Club. This decision reinforces the legal obligations of customs authorities in maritime contexts.
In a significant ruling, the Karnataka High Court allowed an appeal by New India Assurance, adjusting the assessment of passive property income by recognizing the legal admissions in the deceased's Income Tax Return. The valuation of age proof was clarified under legal principles.
The Kerala High Court has reinstated a ten-year-old income tax appeal that was dismissed, stating that dismissal based solely on e-filing confusion disregards merits. This ruling emphasizes the importance of considering substantive issues despite procedural challenges.
The Kerala High Court ruled that banks cannot freeze accounts based on an expired prohibitory order under the Income Tax Act, advising Kotak Mahindra to allow account operations.
The Kerala High Court ruled that alternative remedies under the Income Tax Act do not preclude writ jurisdiction in challenges based on the nullity of an assessment order. This ruling invites deeper scrutiny of assessment processes in specific cases.
The CBDT has launched Form ITR-BN for taxpayers involved in income tax searches post-April 2026. This form specifically caters to block assessment cases, indicating a focused approach to handling such investigations.
Effective October 1, 2025, SEBI will require intermediaries to use validated '@valid' UPI IDs to enhance payment security and reduce instances of fraud. This measure aims to bolster investor protections in financial transactions.
The RBI has introduced new directions on concurrent audits for commercial banks effective from July 31, 2026, emphasizing the importance of governance and accountability in audit practices.