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Supreme Court Stays Punjab and Haryana HC Ruling Striking Down Section 147A of IT Act

Supreme Court Stays Punjab and Haryana HC Ruling Striking Down Section 147A of IT Act

#SupremeCourt #IncomeTax #Section147A #FacelessAssessment #Reassessment #TaxLaw #ConstitutionalLaw

Supreme Court Stays Punjab and Haryana HC Ruling Striking Down Section 147A of IT ActTheSupreme Court of India, onSeptember 18, 2025, stayed the judgment of thePunjab and Haryana High Courtthat had declaredSection 147A of theIncome Tax Act, 1961,unconstitutional. In a carefully calibratedinte...

India - Supreme Court • Section 147A of Income Tax Act, 1961 • 19 Sep 2026
Revenue Cannot Deny Composition Rate After Accepting Turnover Below Rs 50 Lakh: Madras High Court

Revenue Cannot Deny Composition Rate After Accepting Turnover Below Rs 50 Lakh: Madras High Court

#MadrasHighCourt #TaxComposition

Revenue Cannot Deny Composition Rate After Accepting Turnover Below Rs 50 Lakh: Madras High CourtIn a significant ruling reinforcing the sanctity of final assessments in tax proceedings, theMadras High Courthas held that the Revenue cannot deny a dealer the benefit of thecomposition tax schem...

India - High Court of Madras • Section 3(4) Tamil Nadu Value Added Tax Act, 2006 • 19 Sep 2026
Calcutta High Court Holds Post-Facto Approval Cannot Bring Pre-GST Services Under GST Regime

Calcutta High Court Holds Post-Facto Approval Cannot Bring Pre-GST Services Under GST Regime

#GST #CalcuttaHighCourt #ServiceTax #Taxation #PostFactoApproval

Calcutta High Court Holds Post-Facto Approval Cannot Bring Pre-GST Services Under GST RegimeIn a significant ruling that clarifies thetemporal scopeof the Goods and Services Tax (GST) regime, theCalcutta High Courthas held thatpost-facto approvalof work completed before1 July 2017cannot alter...

India - High Court of Calcutta • Section 142(11)(b) of the Central Goods and Services Tax Act, 2017 • 19 Sep 2026
Choice Cashew Industries Gets IGST Refund as Clerical Error Cannot Justify Denial: GSTAT Thiruvananthapuram

Choice Cashew Industries Gets IGST Refund as Clerical Error Cannot Justify Denial: GSTAT Thiruvananthapuram

#GST #IGSTRefund

Choice Cashew Industries Gets IGST Refund as Clerical Error Cannot Justify Denial: GSTAT ThiruvananthapuramIn a significant ruling for exporters grappling with procedural missteps in GST returns, theThiruvananthapuram Bench of the Goods and Services Tax Appellate Tribunal (GSTAT)has held that...

India - Latest News • IGST Refund, Clerical Error, GSTR-3B • 19 Sep 2026
Telangana High Court Rules GST Refund Cannot Be Rejected Based on Department's Plan to Appeal

Telangana High Court Rules GST Refund Cannot Be Rejected Based on Department's Plan to Appeal

#GSTRefund #TelanganaHighCourt #CGSTAct #Section54 #InputTaxCredit #TaxLitigation

Telangana High Court Rules GST Refund Cannot Be Rejected Based on Department's Plan to AppealIn a significant ruling that reinforces thebinding nature of appellate decisionsunder the GST regime, theTelangana High Courthas held that a GST refund authority cannot reject a refund claim merely be...

India - High Court of Telangana • Section 54 CGST Act – Refund of ITC • 19 Sep 2026
Delhi High Court Upholds DGGI's Pan-India Jurisdiction and Rejects Bar on Parallel Proceedings

Delhi High Court Upholds DGGI's Pan-India Jurisdiction and Rejects Bar on Parallel Proceedings

#GST #DGGI

Delhi High Court Upholds DGGI's Pan-India Jurisdiction and Rejects Bar on Parallel ProceedingsIn a series of three related rulings, the Delhi High Court has reaffirmed the broad investigative powers of the Di...

India - High Court of Delhi • Section 6(2)(b) CGST Act • 19 Sep 2026
Delhi High Court: Financial Hardship Cannot Bypass Customs Statutory Pre-Deposit for Appeal

Delhi High Court: Financial Hardship Cannot Bypass Customs Statutory Pre-Deposit for Appeal

#CustomsLaw #DelhiHighCourt #PreDeposit #StatutoryAppeal #FinancialHardship

Delhi High Court: Financial Hardship Cannot Bypass Customs Statutory Pre-Deposit for AppealThe Delhi High Court has firmly reiterated that a taxpayer cannot circumvent the statutory appellate mechanism under the Customs Act by pleading fi...

India - High Court of Delhi • Section 129E Customs Act – Pre-deposit Requirement • 19 Sep 2026
Bombay High Court Rules Venture Capital Funds Need No Separate SEBI Registration for Tax Exemption

Bombay High Court Rules Venture Capital Funds Need No Separate SEBI Registration for Tax Exemption

#TaxLaw #SEBI

Bombay High Court Rules Venture Capital Funds Need No Separate SEBI Registration for Tax ExemptionIn a significant ruling that brings clarity to the tax treatment of venture capital funds, the Bombay High Court has held that a Venture Capital Fund (VC...

India - High Court of Bombay • Section 10(23FB) of the Income Tax Act, 1961 • 19 Sep 2026
Delhi High Court Declines to Entertain Sterne India Directors' Writ Over GST Penalty

Delhi High Court Declines to Entertain Sterne India Directors' Writ Over GST Penalty

#GST #StatutoryAppeal

Delhi High Court Declines to Entertain Sterne India Directors' Writ Over GST PenaltyIn a significant ruling underscoring the primacy of statutory remedies in tax litigation, the Delhi High Court has refused to exercise its writ jurisdiction

India - High Court of Delhi • Writ Jurisdiction – Statutory Alternative Remedy • 19 Sep 2026
Supreme Court Holds CBDT Circulars Not Binding on Courts in Section 80HHC Case

Supreme Court Holds CBDT Circulars Not Binding on Courts in Section 80HHC Case

#SupremeCourt #TaxLaw

Supreme Court Holds CBDT Circulars Not Binding on Courts in Section 80HHC CaseThe Supreme Court of India has firmly reiterated that circulars issued by the Central Board of Direct Taxes (CBDT) are merely expressions of the executive's understanding of law...

India - Supreme Court • Section 80HHC of Income Tax Act • 19 Sep 2026
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