Bombay HC Stays GST Penalty Action Against Director
The Bombay High Court has restrained GST penalty actions against a company director while reviewing jurisdictional challenges related to the penalty.
Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
The Bombay High Court has restrained GST penalty actions against a company director while reviewing jurisdictional challenges related to the penalty.
The Punjab and Haryana High Court dismissed a GST writ petition due to unexplained delays, reinforcing the doctrine of laches and the importance of timely action in legal challenges.
Courts have emphasized the need for comprehensive evidence in GST enforcement actions, arguing that missing old vouchers cannot be deemed as fake ITC without supporting documentation.
Gross GST collections for June 2026 reached ₹1.94 lakh crore, marking a 13.9% increase driven by higher domestic and import revenues.
The Gujarat High Court upheld the authority to issue service tax notices post-GST but quashed those issued beyond the limitation period. The court clarified statutory remedy requirements.
The Orissa High Court ruled that excise duty cannot be collected again on a transaction for which it has already been paid, supporting the principles of fair taxation.

The ITAT ruled that books of accounts cannot be rejected merely on suspicion or perceived low profit rates.

The ITAT has ruled that travel reimbursements to non-resident entities without profit elements are not taxable in India.

The ITAT ruled that exemptions under Sections 54/54F cannot be denied for non-deposit in CGAS if investment is made in residential property timely.

ITAT ruled that income tax additions based on unsupported extrapolation of figures are impermissible.
The ITAT has allowed Section 87A rebate on short-term capital gains taxable under Section 111A for taxpayers with total income within ₹7 lakh.

The ITAT has restricted disallowance of bogus purchases to 8% of the purchase price in the absence of stock and sales rejection.