Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
FeaturedThe Karnataka High Court ruled that blocking of Electronic Credit Ledger under Rule 86A without prior hearing violates natural justice principles. The court's decision highlights the importance of procedural fairness in GST-related decisions.
FeaturedThe Supreme Court upheld the reopening of assessments based on allegations of accommodation entries, affirming the sufficiency of prima facie material at the reopening stage. This decision reaffirms the threshold required for reassessment actions.
FeaturedThe ITAT Delhi ruled that reassessment based solely on Revenue Audit objections, without new tangible evidence, constitutes a mere change of opinion and is thus invalid.
FeaturedThe Government has increased the customs duty on gold and silver bullion to 15% through revised notifications effective from May 13, 2026. This update standardizes the duty structure that pertains to various import conditions.
Rajasthan HC defers hearing on tax audit extension plea after CBDT fails to file response; matter listed for September 28, 2026.
Patna HC grants anticipatory bail to part-time accountant accused of uploading incorrect GST bills, noting lack of financial benefit.
Punjab and Haryana High Court ruled a 31-year-old ammonia storage tank is plant and machinery, not a building, and thus exempt from house tax.
The Income Tax Appellate Tribunal (ITAT) has quashed the Assessing Officer's rejection of a deduction for lack of documentary evidence, directing a fresh adjudication after examining the annual accounts.
The GST Appellate Tribunal (GSTAT) has ruled that Joint Commissioner Appeals cannot remand matters without verification, emphasizing the necessity of passing reasoned orders.
The GST exemption on notebooks creates an inverted duty structure, affecting Indian MSMEs negatively against low-cost ASEAN imports. This article examines the implications for domestic manufacturers.
The Gujarat High Court has quashed an income tax reopening under Section 148, ruling that it was based on borrowed satisfaction without independent verification. This decision emphasizes the need for credible assessment processes.
The Delhi High Court ruled that a successor assessing officer (AO) cannot reopen an income tax assessment solely due to a differing opinion from the original AO, provided the original AO thoroughly evaluated the submissions of the assessee.