Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
The Allahabad and Karnataka High Courts determined that mere route deviation does not warrant GST detention or penalties if documents are legitimate and no tax evasion is proven.
The Kerala High Court has allowed Input Tax Credit (ITC) under Section 16(5), directing reconsideration of claims for returns filed before the extended cut-off date.
The Rajasthan High Court has ruled that imposing GST on college affiliation fees is unsustainable, reinforcing the legal argument against such levies.
The Delhi High Court set aside a prior GST adjudication order, allowing the appellant a fresh personal hearing and opportunity to submit a reply, imposing a cost of ₹20,000.
The Allahabad High Court quashed a GST officer's notice demanding Rs. 5.76 crore from HCL, citing prejudicial remarks that demonstrated bias against the taxpayer. The court has ordered the matter to be remanded for further proceedings if jurisdictional facts are established.
The Delhi High Court clarified that Long Term Capital Gains (LTCG) is taxed at 20%, not 22%. The Court set aside the earlier declaration made by CIT(A) and ITAT due to reliance on incorrect facts related to interest under Section 234B.
The Delhi HC ruled that defects in the mode or timing of GST hearing notices do not invalidate the proceedings without demonstrable prejudice to the taxpayer. Actual harm must be shown for an adjudication to be voided.
In a ruling involving the determination of the Sale Deed Value (SDV), the ITAT clarified that the date of allotment should be treated as the effective date of agreement in property transactions, rather than the date of registration.
The ITAT has ruled that the CIT(A) must decide the applicable TDS rate on CAM charges, clarifying whether it should be charged at 2% under Section 194C or 10% under Section 194-I. The order highlights the imperative of accurate fact-finding in tax assessments.
The Hyderabad ITAT has condoned a 1,404-day delay in filing and declared that BSNL VRS-2019 compensation is eligible for full exemption under Section 10(10B).
The Supreme Court declined to interfere with a High Court decision that upheld the deletion of penalties under Section 271(1)(c) due to the issuance of an ambiguous notice, leaving the question of law open.
The Karnataka High Court has granted anticipatory bail to GST dealers accused in a bogus input tax credit scheme, emphasizing that genuine purchasers cannot be penalized without proof of collusion.