Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
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.
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).