AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
The Bombay High Court quashed a GST show cause notice, emphasizing the necessity of maintaining a three-month gap as mandated by Section 73 of the GST Act.
The Karnataka High Court ruled that consolidated GST show cause notices under Section 74 are permissible, overturning a previous Single Judge's decision. The court remitted the matter for further proceedings.
The Delhi High Court ruled that exporters can rectify GSTR-3B and address related GSTR-2A mismatches despite technical limitations, ensuring compliance with GST regulations.
The Delhi High Court quashed reassessment proceedings on the grounds that the taxpayer's bank accounts and transactions were previously examined during the original scrutiny assessment, setting a precedent for similar cases.
The Telangana High Court has quashed a municipal order that added new property tax penalties in a final notice, ruling that the taxpayer must be given an opportunity to respond to such allegations beforehand.
The CESTAT set aside a service tax demand of Rs. 2.31 crore concerning a technology licensing agreement with Skoda, determining it did not qualify as consulting engineer service.
CESTAT ruled that automotive gears should be classified under 'Gears and Gearing' instead of under motor-vehicle parts, leading to the setting aside of Toyota's customs demand.
The CESTAT has quashed an excise demand of Rs. 3.41 crore against Cipla, ruling it time-barred. The decision hinged on the requirement for full disclosure of annual differential refunds which precluded the invocation of the extended limitation period.
The Madras High Court ruled that a disparity between GSTR-1 reported values and seigniorage fees justifies the issuance of notices under Section 74 of the CGST Act. This ruling provides clarity on the enforcement of tax compliance standards.
In a recent ruling, the Karnataka High Court has clarified that GST interest under Section 50 arises by operation of law and cannot be waived. This decision underscores the non-discretionary nature of interest liabilities in GTS compliance.
The Delhi High Court has held that the 10% pre-deposit requirement under the amended Section 107(6) of the CGST Act does not apply to show cause notices issued before October 1, 2025. This decision clarifies the rights of taxpayers regarding pre-deposit conditions.
The Kerala High Court clarified that the onus to demonstrate absence of negligence regarding tax dues lies with the director, not the Principal Secretary. This modification highlights the responsibilities of directors under the KVAT Act.
The Bombay High Court has granted interim protection against a GST demand regarding flats given free of charge to landowners, preventing coercive action without judicial consent. This decision underscores the importance of fair procedures in tax assessments.