Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
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.
FeaturedThe Supreme Court has set aside a penalty of ₹425 crores imposed by the customs department, citing the reliance on AI-generated fake case laws which adversely affected the adjudication process. The court ordered a fresh decision to ensure fair assessment based on genuine legal citations.
FeaturedThe Supreme Court has quashed a GST notice invoking Section 74, establishing that vague allegations of fraud without specific details are not sufficient for enforcement.