AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
The Telangana High Court has permitted the rectification of a GST order concerning discrepancies between GSTR-3B and GSTR-8 turnover submissions.
The Telangana High Court has allowed a two-week period for taxpayers to appeal against a GST order and has stayed any coercive recovery actions during this time.
The Madras High Court has confirmed the validity of an assessment against an assessee who failed to disclose an amalgamation, rejecting the challenge based on having an effective alternate remedy.
The ITAT Kolkata has quashed a penalty under Section 271(1)(c) on the grounds that the underlying assessment was determined to be jurisdictionally invalid, establishing significant precedence for collateral penalty proceedings.
The ITAT Ahmedabad has ruled in favor of the State Bank of India, deleting a TDS demand under Section 201 relating to leave travel concession (LTC). The tribunal found that the bank was not in default due to interim directions from the Madras High Court.
The ITAT has allowed a taxpayer to resolve a tax dispute involving the addition of over Rs. 11.22 crore on the condition of planting 500 trees. This unique approach highlights environmental considerations in tax relief.
The Delhi High Court ruled that an employee cannot be penalized for their employer's failure to deduct tax at source, reaffirming principles under Section 205 of the Income Tax Act. This decision emphasizes that tax liability cannot be shifted from an employer to an employee when tax obligations were not fulfilled by the employer.
The Gauhati High Court has ruled that a regular criminal court does not have the authority to order the release of goods seized under the Customs Act, specifically under Section 110A.
The CESTAT Chennai has annulled a ₹4 lakh penalty imposed under Section 117 of the Customs Act, asserting that no contravention was established during the adjudication process.
The Delhi High Court has declined to entertain a writ petition concerning the starting point of the limitation period under Section 74(10) of the GST Act, directing the petitioner to pursue a statutory appeal instead.
The Delhi High Court has ruled that lending a Customs Broker licence and dongle for a monthly fee violates regulatory requirements, underscoring the importance of compliance in customs brokerage practices.
The ITAT has ruled that documented purchases cannot be deemed bogus solely due to subsequent GST registration cancellations or a supplier's non-filing of income tax returns. This decision underscores the requirement for evidence linking purchasers to fraudulent transactions.
The ITAT has ruled that an assessment order lacking proper verification of unrecorded sales and corresponding purchases is subject to revision under Section 263 of the Income Tax Act. This reinforces the necessity of thorough verification in tax assessments.