AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
The Telangana High Court allows the manual revocation of GST registrations after cancellation due to the alleged non-existence of business at declared premises.
The Punjab and Haryana High Court has upheld the refund of unutilized ITC, stating that the classification of an intermediary cannot be altered arbitrarily.
The Kerala High Court quashed a composite GST notice covering multiple financial years, stating that separate notices must be issued for each year.
The Kerala High Court ordered a fresh evaluation of the SGST claim, setting aside the writ judgment concerning CGST ITC rejection due to lack of notice.
The article analyzes the implications of NGTP-based GST Input Tax Credit (ITC) denial in Karnataka, focusing on Sections 16, 74, and 74A, and the principles of natural justice for bona fide buyers.
In a key ruling, the Delhi High Court clarifies that GNOIDA does not qualify as a government authority under TDS provisions, protecting Sikka Infrastructure from adverse tax implications.
The Chhattisgarh High Court granted bail to a tax consultant accused of using client's KYC documents improperly to create shell companies and secure unauthorized loans. The court noted that the trial would likely take a significant amount of time.
The ITAT ruled that sale proceeds received by Kachha Arhtia cannot be classified as turnover, asserting that only the commission constitutes the turnover for Section 44AB compliance.
The Delhi High Court ruled that the Union of India is responsible for the costs associated with a special audit mandated prior to the 2007 amendment in the Income Tax Act. This decision clarifies financial responsibilities under the audit provisions.
The Karnataka High Court has upheld the issuance of consolidated Show Cause Notices (SCNs) for multiple financial years, clarifying that no statutory bar exists under Sections 73 and 74. This decision enhances procedural efficiency within GST compliance frameworks.
The Delhi High Court has determined that the Show Cause Notice (SCN) initiates the lis in GST disputes, which is significant for understanding pre-deposit obligations under Section 107(6). This ruling clarifies the applicability of the pre-01.10.2025 appellate scenario for relevant cases.
The Lucknow ITAT held that cash sales recorded during demonetisation cannot be taxed as unexplained income simply due to a spike in sales figures.
The Bombay High Court has dismissed a revenue appeal, ruling that an ambiguous notice under Section 271(1)(c) cannot sustain a penalty when it fails to specify the relevant limbs.