AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
FeaturedThe Calcutta High Court has ruled that FERA penalty appeals filed after FEMA’s enactment retain penal character and may be heard as criminal appeals, preserving claimants’ rights.
FeaturedThe Calcutta High Court refused to quash an FIR invoking offences under the Bharatiya Nyaya Sanhita, holding that prior sanction under GST law is not required for criminal prosecution when general penal provisions apply.
FeaturedThe Himachal Pradesh High Court quashed a Show Cause Notice issued under Rule 96(10) of the CGST Rules after its omission, holding that proceedings initiated under a non-existent rule are non-est in law.
FeaturedCalcutta High Court holds that appeals against FERA penalties retain their criminal nature even after FEMA replaced FERA, allowing them to be treated as criminal appeals.
FeaturedThe Calcutta High Court refused to quash an FIR alleging GST-related offences under the Bharatiya Nyaya Sanhita, holding that prior sanction from the GST Commissioner is not required for registration of an FIR under the BNS.
FeaturedThe Himachal Pradesh High Court quashed a Show Cause Notice issued under Rule 96(10) of the CGST Rules, which had been omitted, holding that proceedings based on a non-existent rule are nullity in law.
FeaturedCalcutta High Court rules that appeals against FERA penalties retain criminal character, even if filed after FEMA replaced FERA. Jurisdiction lies with criminal courts, not civil forums.
FeaturedCalcutta High Court rules that penalty appeals under repealed FERA retain penal character and may be heard as criminal appeals despite FEMA’s enactment.
FeaturedThe Bombay High Court held that bypassing the statutory requirement of issuing a draft assessment order under Section 144C violates the assessee's right and constitutes a jurisdictional error, not a mere procedural lapse.
FeaturedCalcutta HC rules appeals under repealed FERA retain penal character and may be heard as criminal appeals despite FEMA's enactment.
FeaturedThe Supreme Court upheld the Kerala High Court's ruling that lottery prize money is taxable at 30% under Section 115BB of the Income Tax Act, irrespective of whether it is classified as business income.
FeaturedThe Supreme Court upheld the Kerala High Court's ruling that lottery winnings are taxable at 30% under Section 115BB of the Income Tax Act, irrespective of whether the recipient engages in the activity regularly or treats it as business income.
FeaturedBombay HC issues contempt notice for enforcing sales tax demand despite unstayed judgment.