Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
The Telangana High Court has allowed taxpayers to submit a physical application for revocation of canceled GST registrations due to non-filing of returns, stipulating disposal within three weeks.
The Bombay High Court has stayed a penalty imposed under Section 122(1A) of the CGST Act against a former director. The court cited inapplicability of such penalties to individuals pending further hearings.
This article addresses the issue of goods detained due to an unfilled Part-B of the E-way Bill, providing practitioners with a draft format for appeals. It highlights the need for compliance with e-way bill regulations.
The government has announced an income tax exemption on statutory fees and grants under Section 10(46) applicable for assessment years 2022–23 to 2026–27. This exemption is contingent on specific criteria being met.
The Madras High Court has permitted a tax advocate's appointment to verify a substantial income tax claim against a company in liquidation, subject to the applicant bearing the advocate's remuneration.
The Madras High Court has upheld a late fee demand resulting from delayed GST return filings while allowing taxpayers the opportunity to appeal under Section 107. This ruling underscores compliance timelines.
The Patna High Court dismissed a writ petition challenging a GST demand after the petitioner provided an undertaking, imposing costs of ₹25,000 for failure to justify excess ITC claims.
The ITAT affirmed Coca Cola's claim for Rs. 600 Cr deductions, rejecting the Revenue's argument that a pending appeal provides grounds to maintain additions.
The Rajasthan High Court upheld a bank attachment for an unchallenged GST demand, rejecting claims of ignorance on the taxpayer's part.
The Rajasthan High Court condoned a delay in filing GST appeals, attributing it to a lack of effective knowledge of the orders displayed in the portal.
The Calcutta High Court overturned GST assessment and appellate orders when it found that notices were uploaded in the wrong portal tab, inhibiting fair participation.
The Andhra Pradesh High Court invalidated unsigned GST DRC-07 assessment orders, deeming the defect incurable and allowing for remittance with a tax deposit.