AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
FeaturedMadras HC quashed a GST search where the authorisation failed to clearly mention the power exercised under Section 67; DIN must be shared, and coercive payments are not voluntary.
FeaturedUnion Budget 2026–27 introduces changes affecting cross-border M&A, buyback taxation, IFSC incentives, and sector-specific liquidity.
FeaturedTelangana High Court granted anticipatory bail in a high-value fake ITC case, emphasizing custodial interrogation must be justified by tangible needs, not merely for recovery.
FeaturedThe Calcutta High Court ruled that a final GST demand cannot surpass the amount specified in the original show cause notice. The decision preserves procedural fairness and protects taxpayers from post-notice escalation.
FeaturedITAT Mumbai deletes ₹13.78 crore Section 69A addition due to lack of transaction-wise ownership nexus with assessee.
FeaturedDelhi HC held that failure to issue draft assessment order under Section 144C invalidates assessment of BVI-incorporated foreign company.
FeaturedTelangana HC quashed reassessment under Section 148A due to lack of tangible material indicating income escapement.
FeaturedTelangana HC quashed reassessment for AY 2019-20, ruling that reassessment cannot be based on demerged income already taxed in earlier years.
FeaturedChhattisgarh High Court bars reopening of completed assessment by successor AO based solely on belief that predecessor erred in allowing deductions.
FeaturedHimachal Pradesh High Court permits taxpayer to re-challenge reassessment proceedings under Section 147A, following Supreme Court's remand directing High Courts to re-examine such cases.
FeaturedPunjab & Haryana High Court has rebuked GST authorities for arresting a trader despite ongoing judicial proceedings, directing immediate release and flagging record manipulation.
FeaturedPunjab and Haryana HC quashed GST audit notices under Section 74 after department failed to consider assessee's reply before finalizing audit report.
FeaturedThe Calcutta High Court has quashed an adjudication order due to the failure to properly inform a taxpayer about the show cause notice (SCN), thus violating the principles of natural justice.