AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
The Goods and Service Tax Appellate Tribunal (GSTAT) ruled that appeals regarding refunds of pre-GST unutilised CENVAT credit should be heard by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). This decision clarifies the appropriate judicial body for handling such matters.
The Supreme Court affirmed that an Assessing Officer can rely on a Deputy Valuation Officer's (DVO) report only after appropriately rejecting the assessee's book of accounts.
The Gujarat High Court has quashed GST detention orders, citing that actions under Section 129(3) were taken beyond the statutory limit, thus emphasizing adherence to legal timelines.
The Delhi High Court has held that ex parte GST demand orders, if issued without considering the taxpayer's response, must be set aside, reinforcing the principle of fair hearing.
The CBIC has announced a new coordination framework involving CGST and State Mining authorities to enhance GST enforcement in the mineral sector of Jammu and Kashmir.
The Karnataka High Court quashed a GST registration cancellation, asserting that defective verification reports could not justify the action under Rule 22(1).
The Kerala High Court held that a writ petition challenging an allegedly void assessment should be considered, even when an alternative remedy exists, emphasizing the significance of justice in taxation matters.
The Punjab and Haryana High Court has set aside a GST Section 74 order, remanding the case for fresh consideration to ensure due process through a personal hearing.
The CBDT has granted income tax exemption to the District Legal Services Authority for FY 2026-27 on grants, donations, fees, and interest income. This exemption is contingent upon the non-commercial nature of activities and mandatory compliance with section 263(9)(c)(xiii) regarding income sources.
The ITAT ruled that a mere donation receipt is insufficient to claim deductions under Section 80GGC, emphasizing the need for proof of genuine political contributions.
The Chhattisgarh High Court has denied anticipatory bail to a director involved in an alleged GST ITC fraud of Rs. 17.13 crore, ruling that custodial interrogation remains necessary.
The Supreme Court has upheld the rejection of assessee's books of accounts necessitating reliance on the DVO's report for assessing escaped income, establishing a procedural precedent for future tax assessments.
The Madras High Court has upheld the refund of an extra duty deposit that was collected without legal authorization, reaffirming taxpayer rights under Section 27 of the Customs Act.