Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
The CESTAT Kolkata has set aside penalties under Section 114A, reversing the duty demand and confiscation following a failed reclassification of goods. The ruling highlights the need for accurate classification based on substantiated evidence.
The Telangana High Court granted conditional bail in a significant ₹12 crore HSNS Cess evasion case, considering custody duration and the absence of a custody petition. Practitioners should note the Court's approach to balancing judicial discretion and custodial rights.
The Punjab and Haryana High Court emphasized that simply stating a taxpayer's response as 'not satisfactory' is insufficient for valid GST adjudication. The court's ruling underscores the need for a detailed assessment of a taxpayer's justification.
A judge of the Allahabad High Court has filed a petition against the denial of tax exemption on statutory allowances. The Court has requested responses from the government and the CBDT.
The Delhi High Court upheld taxation on commissions earned from bogus donation receipts issued by a political party, reiterating that fraudulent practices cannot shield entities from tax obligations.
The Delhi High Court invalidated GST notices due to the department's inability to issue a Section 73 order within stipulated time limits. This decision reinforces the necessity of timely compliance by tax authorities.
The Gujarat High Court has reopened proceedings concerning the Employee State Insurance (ESI) applicability for women rolling pappads, declaring that income tax exemptions do not bar ESI contributions.
The Karnataka High Court established a 5-year outer limit for the conclusion of suo motu revision proceedings under Section 64 of the KVAT Act. This ruling addresses prolonged cases and upholds time-bound justice.
The Calcutta High Court criticized the GST Department for violating principles of natural justice by issuing a notice solely under an 'additional tab'. The decision emphasizes the need for proper communication to taxpayers regarding adjudication procedures.
The CESTAT ruled that services related to electricity transmission and distribution are exempt from service tax, emphasizing compliance with the provisions of the Finance Act. This judgment clarifies tax liabilities for service providers in the electricity sector.
The Kerala High Court declared that recent amendments in stamp duty regulations applicable to amalgamation cannot be enforced retrospectively.
The Gujarat High Court has quashed GST assessment orders against a deceased taxpayer, leaving open the possibility for new proceedings. This ruling affirms taxpayer protections even posthumously.