AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
A recent amendment to Notification 18/2026 under the India-UAE CEPA adjusts the concessional customs rates for importers effective from May 13, 2026. Importers will now face a revised tariff concession structure.
The Madras High Court ruled that penalties for circular trading must equal the ineligible ITC availed, emphasizing adherence to statutory definitions in penalty assessments.
The Supreme Court upheld the Telangana High Court's decision not to entertain a delayed GST writ petition. The Court cited the precedent set in Glaxo Smith Kline, finding no reason to intervene.
The CESTAT has ruled that liquidated damages and penalties for breach of contract are not taxable under Section 66E(e) of the Finance Act, 1994. This decision clarifies the tax treatment of such damages, providing relief to businesses facing tax liabilities.
The Indian government has increased the concessional import duty on gold, silver, and platinum from 4.35% to 10%. This change is effective from May 13, 2026, under Notification 57/2000-Customs.
The Delhi High Court ruled that GST was applicable to frozen chicken supplied to the Indian Army, directing reimbursement of GST along with interest due to delayed payment.
The Karnataka High Court upheld the legality of consolidated GST show cause notices covering multiple financial years, clarifying that the law does not restrict notices to a single fiscal period.
The GST Appellate Tribunal (GSTAT) upheld findings against a developer for failing to transfer the full benefit of Input Tax Credit (ITC) to homebuyers, confirming that excess benefits provided to some cannot offset losses to others.
The Bombay High Court ruled that GST registration cannot be cancelled without proper hearing and a reasoned order, quashing existing cancellation orders that violated the principles of natural justice.
The ITAT ruled that sale proceeds received by Kachha Arhtia cannot be classified as turnover, asserting that only the commission constitutes the turnover for Section 44AB compliance.
The Delhi High Court ruled that the Union of India is responsible for the costs associated with a special audit mandated prior to the 2007 amendment in the Income Tax Act. This decision clarifies financial responsibilities under the audit provisions.
The Karnataka High Court has upheld the issuance of consolidated Show Cause Notices (SCNs) for multiple financial years, clarifying that no statutory bar exists under Sections 73 and 74. This decision enhances procedural efficiency within GST compliance frameworks.
The Delhi High Court has determined that the Show Cause Notice (SCN) initiates the lis in GST disputes, which is significant for understanding pre-deposit obligations under Section 107(6). This ruling clarifies the applicability of the pre-01.10.2025 appellate scenario for relevant cases.