Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
The Kerala High Court ruled that taxpayers can't be denied an opportunity to appeal due to bona fide mistakes regarding procedural requirements. This decision reinstates their right to adjudication based on merits.
The Kerala High Court affirmed that grounds for cancellation of GST registration under Section 29(2) of the CGST Act apply as per circumstances at the time of original registration, not amendments. Thus, fraud claims related to amendment applications do not justify revoking prior registrations.
The Kerala High Court ruled that property owners cannot evade capital gains tax merely because the sale proceeds were appropriated by a mortgagee bank. This decision reinforces the principle of liability in distress sales.
The Kerala High Court has remanded an appeal regarding anonymous donations back to the First Appellate Authority for a thorough reassessment. The Court emphasized the need for a final determination by the authority on the factual disputes presented.
The Gujarat High Court upheld ITC reversal due to a supplier's failure to pay tax but quashed the GST penalty citing procedural errors in its imposition.
The Kerala High Court ruled that GST orders cannot stand when a revision of KVAT returns is pending, underscoring the interconnectedness of state and GST compliance obligations.
The Karnataka High Court has granted interim relief in GST proceedings, emphasizing jurisdictional and natural justice issues surrounding ITC reversal matters. This ruling indicates potential leeway for taxpayers challenging GST demands.
The Himachal Pradesh High Court has restrained the tax department from proceeding with VAT recovery against a former partner of a firm until the firm's pending statutory appeal is resolved.
The Himachal Pradesh High Court ruled that parallel GST proceedings by Central and State authorities on the same subject matter are barred under Section 6(2)(b). Authorities must decide which body will take action regarding shared tax liabilities.
The Orissa High Court has ruled in favor of the revocation of a canceled GST registration, conditional upon the timely payment of all outstanding taxes, interest, and penalties. This decision reinforces the importance of meeting financial obligations for the revival of tax registrations.
In a pivotal ruling, the Karnataka High Court upheld the appeal by New India Assurance, determining that the age proof and income disclosures in a deceased individual's Income Tax Return (ITR) serve as a legal admission that supersedes unproduced educational records. This ruling clarifies evidentiary standards in tax cases.
The Chhattisgarh High Court has granted interim protection to an educational society, directing the Municipal Corporation to decide on the society's property tax exemption objections within 60 days before initiating recovery actions. This decision emphasizes the need for timely administrative review process.