Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
The Punjab and Haryana High Court quashed a GST notice prepared by an AI tool, asserting that it lacked the requisite legal scrutiny expected in such cases.
The Patna High Court has upheld the validity of Section 74 CGST proceedings, clarifying that voluntary tax payment does not preclude action where suppression of tax is established.
The Madras High Court upheld the validity of a Section 153A search assessment, asserting that the evidence gathered through loose sheets and sworn statements carries legal weight. It noted that alternative remedies exist under Section 246A.
The Bombay High Court determined that auction sale certificates under the IBC are not subject to stamp duty, requiring only filing to be valid.
The Directorate General of Foreign Trade has updated the ITC (HS) 2022 Import Policy to align with the recent Finance Act, affecting various HS codes and import conditions.
The Finance Minister outlined a framework focused on faster return processing, litigation reduction, and tech-driven initiatives like PAN 2.0 at the 167th Tax Day event. These reforms aim to enhance taxpayer-centric administration.
The Karnataka High Court ruled that a Muslim man's second marriage under the Special Marriage Act is void if entered into during the subsistence of an earlier marriage. The court clarified that Muslim personal law allows multiple marriages only if they are solemnized under that specific law.
The Supreme Court ruled that the moratorium against corporate and personal guarantors under the IBC does not prevent recovery proceedings against a principal borrower not undergoing insolvency proceedings.
The Bombay High Court's recent judgment shifts the focus from procedural defaults to substantive justice under the Trade Marks Rules, 2017, raising questions about the future of trademark prosecution.
The Karnataka High Court has ruled that the HSNS Cess levied on pan masala manufacturers is arbitrary, as it is based on assumed production capacity rather than actual output.
The government has announced duty relief on specific imports, particularly on goods originating from the UK. This initiative includes a new tariff quota framework aimed at bolstering trade relations and supporting the agricultural sector.
The ITAT held that the Sec. 143(1) intimation must be treated separately from the scrutiny assessment concerning unadjudicated claims under Section 43B, allowing ITC Infotech's appeal.