AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
CBIC has amended Notification No. 62/1994 to include Udangudi, Tamil Nadu, for the unloading of imported coal. This notification facilitates compliance and streamlines import processes for coal handlers in the region.
The Central Board of Direct Taxes (CBDT) has issued a notification setting the cost inflation index at 384 for the financial year 2026-27, applicable from April 1, 2026.
The Telangana High Court has dismissed a writ petition challenging a Section 74 GST assessment, guiding the taxpayer toward pursuing a statutory appeal. This ruling highlights the procedural pathways in tax disputes.
The Karnataka High Court has granted interim relief in a GST ITC dispute over rental income, subject to maintaining a percentage of the disputed credit in the Electronic Credit Ledger.
The Karnataka High Court has dismissed a writ petition challenging a GST advance ruling, stating only the applicant and concerned authority can file such challenges. This ruling clarifies the standing in GST matters.
The Delhi High Court has ruled that a GST officer can re-examine a refund claim after an appellate order, indicating that fresh grounds for examination are permissible under the law.
A new facility introduced by the GST Appellate Tribunal allows token generation for appeal filings until July 31, 2026. This initiative aims to safeguard appeal rights amid portal issues.
The Telangana High Court has granted conditional regular bail in a case involving ₹12 crore in HSNS Cess evasion. The decision was influenced by the duration of custody and the nature of the alleged offense.
The Himachal Pradesh High Court has set aside a retrospective cancellation of GST registration under 'Project Anveshan'. The court allowed the petitioner to file a detailed reply before the Proper Officer challenge the retrospective nature of the cancellation.
The ITAT stated that penalties for misreporting income cannot be levied where a co-operative society was penalized for incorrect PAN classification. This emphasizes the necessity for accurate classification to avoid punitive measures.
The ITAT ruled that a delayed filing of Form 67 does not extinguish an assessee's right to claim Foreign Tax Credit (FTC). This decision emphasizes the principle of substance over form in tax matters.
The Madras High Court has dismissed writ petitions challenging GST Section 74 show cause notices, allowing for replies and adjudication on merits.
The ITAT ruled that a low-income individual labeled as a name-lender for a co-operative society is not liable for commission income additions due to lack of evidence.