Insights & Resources

The Delhi High Court clarifies reassessment timelines, approvals, and JAO powers under the faceless regime post Finance Act, 2021.

SC rules that statutory amendments apply prospectively and cannot extinguish vested tax exemptions granted under unamended law.

In a landmark ruling, the Madras High Court quashed the provisional attachment of bank accounts in Kesar Jewellers v. ADG, holding that such drastic powers under Section 83 of the CGST Act require demonstrable necessity and tangible material. The judgment reaffirms that procedural fairness and reasoned decision-making cannot be overridden by technical formalities or digital platform constraints.

In a significant ruling, the Kerala High Court held that writ petitions challenging show cause notices under Section 74 of the CGST Act are not maintainable. The Court clarified that piecemeal adjudication of tax disputes is impermissible under the GST framework and upheld the requirement for a composite final order, reinforcing the boundaries of judicial interference at the pre-adjudication stage.

Karnataka HC holds that GST recoveries made under coercion during probe cannot qualify as self-ascertained payments under Section 74(5).

ITAT rules that TCS credit on a minor’s income, clubbed under Section 64(1A), must be granted to the parent, even before 01.01.2025.

Kerala HC holds GST officers cannot seize cash unless it’s stock-in-trade, reaffirming constitutional limits on tax enforcement powers.

Madras HC quashes Section 153C assessments, holding absence of separate satisfaction note renders the proceedings void ab initio.

SC upholds HC’s ruling that s. 153C reassessments must be backed by specific incriminating material for each assessment year.

CBIC orders GST officers to drop appeals over Section 73 interest and penalty if tax is paid, clarifying relief under Section 128A.

The Bombay High Court in Jitendra M. Doshi v. CCIT reaffirmed that a waiver of interest under Section 220(2A) of the Income-tax Act requires strict compliance with all three statutory conditions. The Court rejected the petitioner’s claim of financial hardship, citing lack of documentary evidence, inconsistent conduct, and non-cooperation. The judgment underscores the evidentiary threshold and taxpayer accountability under this discretionary relief provision.

Delhi HC quashes reassessment of a non-resident entity, affirming that tax authorities must rely on specific, relevant, and timely evidence.

CBDT clarifies the application of the Principal Purpose Test (PPT) under India's tax treaties to prevent treaty abuse and ensure compliance.

This write-up analyses the Delhi High Court's ruling in Rohit Kumar v. ITO, which invalidated a reassessment under the Income-tax Act due to procedural non-compliance post-Finance Act, 2021. The judgment affirms the binding nature of Sections 148A and 151, reiterating that digital signature dates determine notice validity and reassessment thresholds must be adhered to strictly.

Introduction   In CGST v. Yogesh Gupta [i] , the Court of the Ld. Additional Chief Judicial Magistrate, Gurugram (‘ Ld. Court ’) examined...

CBDT’s latest amendment prescribes conditions for VC Funds & IFSC Finance Companies under Sections 10(23FB) & 94B of the Income-Tax Act.

Delhi HC reinforces adherence to Delhi HC rules reassessment notices issued beyond statutory limitation invalid.

Kerala High Court upholds State GST officers’ authority to issue SCNs under CGST Act, clarifying cross-empowerment provisions.

The Delhi High Court enforced strict procedural safeguards under the CGST Act, holding that seized goods cannot be retained beyond six months without prior notice and justification. The judgment in Kashish Optics Ltd. reaffirms the time-bound and rights-protective nature of s. 67(7), aligning it with due process principles and jurisprudence under the Customs Act.

Delhi HC affirms proportionality in GST penalties, ruling that minor e-way bill lapses shouldn’t attract severe fines under Section 129.