AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
The Andhra Pradesh High Court ruled that a show cause notice in faceless assessments must allow a minimum of seven days for taxpayer response. This decision annuls a previous assessment where only four days were provided.
The Uttarakhand High Court has dismissed a batch of writ petitions, stating that Section 5 of the Limitation Act cannot be applied to GST appeals filed beyond the four-month statutory deadline. The court emphasized that allowing such appeals would contravene legislative intent.
The ITAT has quashed an income tax reassessment due to a lack of recorded reasons, emphasizing their significance in reopening cases under Section 148.
The CESTAT Kolkata has set aside penalties under Section 114A, reversing the duty demand and confiscation following a failed reclassification of goods. The ruling highlights the need for accurate classification based on substantiated evidence.
The Telangana High Court granted conditional bail in a significant ₹12 crore HSNS Cess evasion case, considering custody duration and the absence of a custody petition. Practitioners should note the Court's approach to balancing judicial discretion and custodial rights.
The Punjab and Haryana High Court emphasized that simply stating a taxpayer's response as 'not satisfactory' is insufficient for valid GST adjudication. The court's ruling underscores the need for a detailed assessment of a taxpayer's justification.
A judge of the Allahabad High Court has filed a petition against the denial of tax exemption on statutory allowances. The Court has requested responses from the government and the CBDT.
The Delhi High Court upheld taxation on commissions earned from bogus donation receipts issued by a political party, reiterating that fraudulent practices cannot shield entities from tax obligations.
The Delhi High Court invalidated GST notices due to the department's inability to issue a Section 73 order within stipulated time limits. This decision reinforces the necessity of timely compliance by tax authorities.
The Gujarat High Court has reopened proceedings concerning the Employee State Insurance (ESI) applicability for women rolling pappads, declaring that income tax exemptions do not bar ESI contributions.
The Karnataka High Court established a 5-year outer limit for the conclusion of suo motu revision proceedings under Section 64 of the KVAT Act. This ruling addresses prolonged cases and upholds time-bound justice.
The Calcutta High Court criticized the GST Department for violating principles of natural justice by issuing a notice solely under an 'additional tab'. The decision emphasizes the need for proper communication to taxpayers regarding adjudication procedures.
The CESTAT ruled that services related to electricity transmission and distribution are exempt from service tax, emphasizing compliance with the provisions of the Finance Act. This judgment clarifies tax liabilities for service providers in the electricity sector.