AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
The Allahabad High Court ruled that GST penalties under Section 129(1)(a) apply when tax invoices accompany goods without an E-way bill, not under Section 129(1)(b).
The CESTAT has quashed a ₹16.67 crore tax demand on royalties paid for pre-installed software, confirming it falls outside the ambit of IPR service tax prior to May 2008.
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld a 200% customs duty and penalties for brass scrap misdeclared as originating from UAE instead of Pakistan.
The Bombay High Court has quashed Section 148A(d) and 148 notices for the assessment year 2018-19 after determining that the sanction from the Principal Commissioner of Income Tax (PCIT) was invalid under Section 151.
The Andhra Pradesh High Court has set aside a composite GST assessment and allowed fresh separate GST orders for multiple tax periods.
The Telangana High Court has set aside a GST show cause notice and order for violating the statutory timeline stipulated in Section 73(2).
The Madras High Court has overturned a GST detention order for being issued beyond the stipulated seven-day limit in the GST Act.
The Orissa High Court quashes a GST penalty order that was communicated beyond the seven-day limit specified in Section 129(3).
The Orissa High Court has set aside a ₹28.81 crore GST order due to a violation of natural justice principles. The matter has been remanded for a fresh consideration.
The Gujarat High Court has quashed a reassessment notice for AY 2012-13, ruling that it constitutes a mere change of opinion on an issue that had already been examined during the scrutiny assessment. This clarification emphasizes the principle against reopening assessments based on previously adjudicated matters.
The Delhi High Court ruled that an employee cannot be penalised for their employer's tax deduction default. This decision is based on Section 205 of the Income Tax Act, which prevents the tax department from deducting amounts from an employee when tax has already been deducted.
The ITAT ruled in favor of Reliance Jio, determining that payments made to non-resident telecom operators were not subject to taxation in India under applicable Double Taxation Avoidance Agreements (DTAAs).
The Gujarat High Court has instructed state tax authorities to refrain from using AI-generated case laws in tax orders, warning that employing such methods could result in contempt of court. This directive follows a disclosure by a tax officer regarding AI usage in adjudication.