AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
The Supreme Court has ruled that GST arrest orders under Section 69 must be communicated to the accused in advance to allow for judicial review and access to bail.
FeaturedThe Supreme Court is set to hear critical GST matters emanating from decisions of the Telangana High Court, which have significant implications for tax compliance and procedural justice. Stakeholders should prepare for potential changes in GST jurisprudence.
FeaturedPunjab & Haryana High Court has rebuked GST authorities for arresting a trader despite ongoing judicial proceedings, directing immediate release and flagging record manipulation.
FeaturedPunjab and Haryana HC quashed GST audit notices under Section 74 after department failed to consider assessee's reply before finalizing audit report.
FeaturedThe Calcutta High Court has quashed an adjudication order due to the failure to properly inform a taxpayer about the show cause notice (SCN), thus violating the principles of natural justice.
FeaturedThe Supreme Court has set aside a penalty of ₹425 crores imposed by the customs department, citing the reliance on AI-generated fake case laws which adversely affected the adjudication process. The court ordered a fresh decision to ensure fair assessment based on genuine legal citations.
FeaturedThe Supreme Court has quashed a GST notice invoking Section 74, establishing that vague allegations of fraud without specific details are not sufficient for enforcement.
FeaturedThe Kerala High Court has directed a reconsideration of the tax exemption claim for a Sports Centre based on its primary use and charitable activities. This ruling addresses the nuances of taxation applicable to entities performing charitable functions.
FeaturedThe Supreme Court has ruled that a late deposit of the Foreign Travel Tax (FTT) by Saudi Arabian Airlines does not amount to a tax failure, thereby quashing a penalty of Rs. 71 lakhs imposed under Section 38(3) of the Finance Act.
FeaturedThe ITAT ruled that unutilised capital gains claimed as exempt under Section 54 cannot be taxed before the statutory investment period expires. This decision clarifies the timing of taxation related to capital gains not reinvested.
FeaturedThe Gauhati High Court has denied anticipatory bail for an applicant in a fake GST invoice case involving a tax liability of ₹3.12 crore, noting the necessity of custodial interrogation.
FeaturedThe Bombay High Court has ruled that GST proceedings against a non-existent amalgamated company are void ab initio.
FeaturedThe Supreme Court has quashed a GST Section 74 notice against G.R. Infra, emphasizing the need for specific allegations regarding fraud and suppression in the Show Cause Notice (SCN) itself. This ruling underscores the importance of clarity and diligence from tax officers when issuing SCNs.