Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
The Supreme Court has reserved its judgment on a challenge regarding the legality of GST arrests under Section 69. The appeal follows a Bombay HC decision, allowing for written submissions.
The ITAT ruled that the renewal of registration under Section 12AB of the Income Tax Act cannot be rejected based on the validity of Form 10AC. This clarification strengthens the position of existing registered entities.
The Rajasthan High Court ruled that university affiliation fees do not attract GST, affirming that such affiliation is a statutory function rather than a taxable supply. This decision is beneficial for educational institutions.
The Kerala High Court has ruled that amendments to stamp duty regulations following amalgamation and demerger cannot apply retroactively. The court quashed demands for stamp duty under new regulations for transactions preceding these changes.
The Gujarat High Court has allowed a refund of unutilized compensation cess on coal used in exported goods, emphasizing the correct interpretation of GST circulars.
The Gujarat High Court directed that interest on GST refunds must be calculated from the date of the original refund application, overturning previous decisions.
The ITAT has ruled that management and business support fees are not taxable as Fees for Technical Services (FTS) under the India-Singapore Double Taxation Avoidance Agreement (DTAA).
The ITAT ruled that an unintentional non-disclosure of foreign Employee Stock Option Plans (ESOPs) does not amount to a technical breach warranting penalty under the Black Money Act.
The Allahabad High Court quashed a GST demand amounting to ₹59.20 crore, ruling that it cannot exceed the amount stated in the Show Cause Notice.
The Karnataka High Court quashed the Income Tax reassessment notices issued beyond the scope of Section 151A of the Income Tax Act, clarifying that such notices and related proceedings stand obliterated.
The Orissa High Court upheld the seizure of cash, gold, and vehicles, stating the Magistrate acted within his jurisdiction to issue search warrants.
The CESTAT Ahmedabad quashed a ₹1 crore customs penalty, ruling that the absence of a show cause notice and credible evidence linking the director to the alleged diversion invalidated the penalty.