AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
The Patna High Court restored a GST registration that was cancelled due to a non-compliant order lacking proper notice and hearing for the petitioner. The decision reaffirms the principles of natural justice.
The Orissa High Court permitted a truck owner to deposit outstanding tax arrears and allowed for the consideration of penalty waiver under the Odisha MV Tax Act.
The Central Board of Indirect Taxes and Customs has automated courier import refunds, with manual filings accepted only until September 30, 2026.
The Delhi High Court upheld a tax addition of Rs. 19.25 lakh, concluding that a civil suit to cancel a sale deed was filed as an afterthought, following a tax appeal ruling.
The legal validity of imposing retrospective penalties under Section 122(1A) of the CGST Act is being examined as taxpayers face enforcement actions for periods preceding the provision's introduction. This scrutiny may impact future GST compliance and enforcement.
The Kerala High Court modified an order stating that the onus to prove negligence in the non-recovery of tax dues lies on the director, and not the Principal Secretary.
The CESTAT ruled that running account bills, when accompanied by payment orders, are valid documents for claiming CENVAT credit.
The ITAT ruled that once jurisdiction under Section 153C is validly assumed, the assessing officer can consider information received from the Investigation Wing for assessments.
The Income Tax Appellate Tribunal (ITAT) dismissed an appeal due to the non-filing of Profit & Loss Account and Balance Sheet, critical for proving the status of an entity as a co-operative society under Section 80P.
The GST Network (GSTN) has announced forthcoming changes to the e-way bill system effective from August 1, 2026, which will make 'Ship-to' GSTIN mandatory and enhance e-way bill closure functionalities. This change is set to impact logistics and supply chain operations.
The Kerala High Court addressed a challenge to the income tax exemption for stipends received by medical postgraduate students, instructing the assessee to pursue available statutory remedies with a temporary stay on coercive actions.
The Income Tax Appellate Tribunal ruled that once jurisdiction under Section 153C is established, the Assessing Officer (AO) is entitled to consider further information from the Investigation Wing. This decision stems from a case where the assessee contested the lack of an adequate satisfaction note.
The Rajasthan High Court has set aside an ex parte GST appellate order, citing a breach of natural justice. The court requires a fresh hearing, emphasizing the necessity for all parties to be heard.