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Allahabad High Court Dismisses M/S Neelkanth Entrepreneurs GST ITC Plea on Section 61 Scrutiny

Allahabad High Court Dismisses M/S Neelkanth Entrepreneurs GST ITC Plea on Section 61 Scrutiny

#GSTLaw #InputTaxCredit

Allahabad High Court Dismisses M/S Neelkanth Entrepreneurs GST ITC Plea on Section 61 ScrutinyTheAllahabad High Courthas firmly held that the tax department is not required to conduct ascrutiny of returnsunderSection 61 of theCentral Goods and Services Tax (CGST) Actbefore issuing ashow cause...

India - High Court of Allahabad • Section 61 CGST Act • 12 Sep 2026
Meter testing and delayed payment surcharge not taxable for Northern Power Distribution: CESTAT Hyderabad

Meter testing and delayed payment surcharge not taxable for Northern Power Distribution: CESTAT Hyderabad

#ServiceTax #NegativeList

Meter testing and delayed payment surcharge not taxable for Northern Power Distribution: CESTAT HyderabadTheCustoms, Excise and Service Tax Appellate Tribunal (CESTAT) Hyderabadhas delivered a significant ruling in favour ofNorthern Power Distribution Company of Telangana Ltd., holding that b...

India - Customs Excise & Service Tax Appellate Tribunal • Finance Act 1994 • 12 Sep 2026
ITAT Delhi: Final Assessment Order Without Draft Order Under Section 144C Is Vitiated

ITAT Delhi: Final Assessment Order Without Draft Order Under Section 144C Is Vitiated

#Section144C #ITATDelhi

ITAT Delhi: Final Assessment Order Without Draft Order Under Section 144C Is VitiatedTheIncome Tax Appellate Tribunal (ITAT) Delhi Bench ‘D’has firmly held that an assessment order passed against aneligible assesseewithout first issuing a mandatorydraft orderunderSection 144C of theIncome-tax...

India - Income Tax Appellate Tribunal • Section 144C of the Income Tax Act, 1961 • 12 Sep 2026
Delhi High Court: Tax Paid Twice on Same Income Is Unjust Enrichment by Government

Delhi High Court: Tax Paid Twice on Same Income Is Unjust Enrichment by Government

#DelhiHighCourt #IncomeTax

Delhi High Court: Tax Paid Twice on Same Income Is Unjust Enrichment by GovernmentIn a significant ruling that underscores the principle that tax can be levied only once on a particular income, theDelhi High Courthas held that forcing an assessee to pay tax twice on the same amount amounts to...

India - High Court of Delhi • Section 119(2)(b) of the Income Tax Act, 1961 • 11 Sep 2026
Delhi High Court Mandates Nationwide Biometric Aadhaar Authentication for GST Registrations to Curb Fraud

Delhi High Court Mandates Nationwide Biometric Aadhaar Authentication for GST Registrations to Curb Fraud

#GST #TaxEvasion

Delhi High CourtMandates Nationwide Biometric Aadhaar Authentication for GST Registrations to Curb FraudIn a decisive move to combat large-scaleidentity theftandtax evasion, theDelhi High Courthas directed GST authorities across the country to refuse any new Goods and Services Tax registratio...

India - High Court of Delhi • GST Registration and Aadhaar Authentication • 11 Sep 2026
Multiplex Association and PVR INOX Win as Karnataka High Court Quashes 2% Cinema Cess

Multiplex Association and PVR INOX Win as Karnataka High Court Quashes 2% Cinema Cess

#CinemaCess #KarnatakaHighCourt

Multiplex Association and PVR INOX Win as Karnataka High Court Quashes 2% Cinema CessTheKarnataka High Courthas delivered a significant blow to the state government's attempt to levy a 2% cess on cinema ticket sales, quashing the enforcement measures on the ground that the enabling statute wa...

India - High Court of Karnataka • Cess Enforcement • 11 Sep 2026
Bombay High Court Holds Audit Findings Cannot Directly Trigger GST Recovery for SVS Aqua Technologies

Bombay High Court Holds Audit Findings Cannot Directly Trigger GST Recovery for SVS Aqua Technologies

#GSTLaw #AuditFindings

Bombay High Court Holds Audit Findings Cannot Directly Trigger GST Recovery for SVS Aqua TechnologiesAudit Findings Under GST: No Shortcut to RecoveryThe Bombay High Court has clarified that communication of

India - High Court of Bombay • Audit Findings and Recovery under CGST Act • 11 Sep 2026
Madras High Court Rules Individual Partner Notice Not Needed For Firm's Tax Recovery

Madras High Court Rules Individual Partner Notice Not Needed For Firm's Tax Recovery

#TaxRecovery #MadrasHighCourt

Madras High Court Rules Individual Partner Notice Not Needed For Firm's Tax RecoveryIn a significant ruling on tax recovery procedures, theMadras High Courthas held that theIncome Tax Departmentis not required to serve individual notice on partners when initiatingrecovery proceedingsagainst t...

India - High Court of Madras • Second Schedule of Income Tax Act, Rule 68B • 11 Sep 2026
State cannot deny SEZ unit stamp duty exemption on pre-Ordinance lease: Gujarat High Court

State cannot deny SEZ unit stamp duty exemption on pre-Ordinance lease: Gujarat High Court

#PromissoryEstoppel #StampDutyExemption

State cannot deny SEZ unit stamp duty exemption on pre-Ordinance lease: Gujarat High CourtDivision Bench upholds Single Judge'srefund order, ruling that earlier SEZ policy andpromissory estoppelentitle investor tofiscal benefitseven if the lease deed predates the 2004 Ordinance.TheGujarat Hig...

India - High Court of Gujarat • Promissory Estoppel • 11 Sep 2026
CESTAT Allahabad Quashes Rs. 10.99 Crore CENVAT Credit Demand Against BHEL, Rules on Common Credit

CESTAT Allahabad Quashes Rs. 10.99 Crore CENVAT Credit Demand Against BHEL, Rules on Common Credit

#CENVATCredit #CESTAT

CESTAT Allahabad Quashes Rs. 10.99 Crore CENVAT Credit Demand Against BHEL, Rules on Common CreditCESTAT Allahabad Sets Aside Service Tax Demand, Holds Only Common Credit Relevant forProportionate ReversalTheCustoms, Excise & Service Tax Appellate Tribunal (CESTAT) Allahabad Regional Benchhas...

India - Latest News • Rule 6(3A) of CENVAT Credit Rules, 2004 • 11 Sep 2026
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