Summaries of the latest case law updates, curated for Indian businesses, startups, and compliance professionals.
Case Law Updates
Showing 34 recent updates in this category.
Bombay High Court quashes reassessment, holding that detailed scrutiny and acceptance of claims barred reopening on the same facts as a change of opinion. The post Reassessment Quashed as Change of Op…
Madras High Court upheld dismissal of interim relief against transfer of an ITAT Member from Chennai to Jabalpur. The post Madras High Court Upholds Transfer of ITAT Member to Jabalpur appeared first…
ITAT Hyderabad quashes AY 2018-19 reassessment as notice beyond three years was approved by PCIT instead of the authority specified under Section 151(ii). The post ITAT Hyderabad Quashes Reassessment…
ITAT Allahabad deleted 7% profit addition, holding that estimation after rejecting books must have a reasonable basis and consider past profit history. The post ITAT Allahabad Deletes 7% Profit Additi…
Bombay HC upheld 12.5% profit addition on alleged bogus purchases where sales were accepted and documentary evidence supported the transactions. The post Bombay HC Restricts Bogus Purchase Addition to…
Telangana High Court quashes Section 271D penalties, holding Additional Commissioner lacked jurisdiction and assessment orders lacked Section 269SS satisfaction. The post Section 271D Penalty Quashed…
Supreme Court upheld 25% addition on unverifiable creditors, distinguishing cases where entire purchases were found to be bogus. The post SC Upholds 25% Addition on Unverifiable Creditors in Nandkisho…
Gujarat High Court upheld 25% addition on unverifiable creditors, distinguishing N.K. Industries where entire bogus purchases were added. The post Gujarat HC Upholds 25% Addition on Unverifiable Credi…
Karnataka High Court holds GST payments during investigation involuntary absent ascertainment and DRC-04, ordering refund of ₹53.97 lakh with 6% interest. The post DRC-03 Payment Without Tax Ascertain…
Karnataka High Court holds genuine purchasers cannot ordinarily be denied ITC or subjected to custodial interrogation absent prima facie collusion. The post Karnataka HC Protects Genuine Purchasers fr…
Gujarat AAR rules Papad Khar classifiable under HSN 28362090 and taxable at 18% GST, rejecting classification under HSN 2501 or 2102. The post Gujarat AAR Classifies Papad Khar Under HSN 28362090 at 1…
Karnataka AAR rejects Advance Ruling application for non-payment of prescribed fee and failure to indicate the question category in Form GST ARA-01. The post Karnataka AAR Rejects GST Advance Ruling A…
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