Karnataka High Court
LEGAL SUBJECT
Tax Law
Judgment analyses where this is the main or secondary subject.Latest analyses
30 ARTICLES
Delhi High Court
Writ jurisdiction is declined where statutory appeal adequately addresses evidentiary and adjudicatory grievances.
The Petitioner challenged the Order-in-Original dated 29 December 2025 passed under Section 74 of the Central Goods and Services Tax Act, 2017 (“CGST Act”).4 MIN READ↗
Delhi High Court
Section 6(2)(b) does not bar CGST proceedings initiated before corresponding SGST proceedings.
The Petitioners challenged the order dated 11 January 2025 passed under the CGST Act and sought quashing of the consequential proceedings under Article 226/227 of the Constitution.3 MIN READ↗
Bombay High Court
A development agreement granting rights to construct and sell constitutes a conveyance for stamp-duty purposes.
The petitioner, a developer, entered into two development agreements with Bombay Veerashaiva Co-operative Housing Society Ltd. dated 27 March 1987 and 20 August 1987 for development of two parcels of land.5 MIN READ↗
Delhi High Court
Interest on delayed drawback accrues after one month from the Let Export Order, despite pending adjudication.
The Respondent exported garments under seven shipping bills dated 24 February 2003 and claimed duty drawback of ₹49,75,536 under Section 75 of the Customs Act, 1962.3 MIN READ↗
Delhi High Court
Customs settlement proceedings cannot abate while Interim Board lacks quorum, Delhi High Court rules
The Petitioner, an importer of components used in manufacturing mobile phones, faced two Show Cause Notices dated 21 September 2023 concerning alleged wrongful availment of customs exemptions, incorrect classification...4 MIN READ↗
Karnataka High Court
Finance Act 2010 amendment to Section 9 cannot retrospectively tax offshore technical-service payments, Karnataka HC rules
The Appellant entered into agreements dated 20 September 1995 with Raytheon Ebasco Overseas Ltd. (REOL), Badger Energy Inc. and Energy Overseas International Inc. for offshore equipment supply, engineering, transporta...4 MIN READ↗
Supreme Court
Service tax cannot be imposed on installation components of indivisible turnkey contracts executed before June 1, 2007, Supreme Court holds
The respondent supplied Automated Teller Machines (ATMs) to banks under turnkey contracts that included supply, installation, testing and commissioning for a single composite consideration.3 MIN READ↗
Bombay High Court
Writ jurisdiction is ordinarily unavailable where an efficacious statutory appeal exists absent exceptional circumstances.
The Petitioner challenged the Order-in-Original dated 17 March 2026, issued in Form GST DRC-07 under Rules 100(1), 100(2), 100(3) and 142(5) of the CGST Rules, 2017.3 MIN READ↗
Supreme Court
Imported photocopier modules merely “kitted” to customer specifications do not amount to manufacture, Supreme Court rules＿日本
M/s Xerox India Ltd. imported photocopier, printer and multifunction-machine components and modules in complete knocked-down (CKD) or semi-knocked-down (SKD) form, after payment of customs duty and countervailing duty.4 MIN READ↗
Gujarat High Court
Assessment passed despite High Court stay cannot be justified by portal limitations; Gujarat High Court quashes reassessment and directs use of Section 264 powers
The petitioner-trust, eligible for exemption under Section 10(23C)(vi) of the Income-tax Act, 1961, filed its return for AY 2017–18 declaring nil income. During scrutiny, the Assessing Officer sought details concernin...4 MIN READ↗
Delhi High Court
Undeclared passenger baggage cannot be re-exported through Section 125 redemption, Delhi High Court rules
The Petitioner, a Turkmenistan national, arrived in India on 1 May 2019 carrying six gold bars and various gold ornaments weighing approximately 2,425 grams and valued at about ₹48,52,474. She crossed the Green Channe...3 MIN READ↗
Bombay High Court
Sale of flats held as investment is taxable as capital gains, not business income.
The Respondent-Assessee acquired land in 2008 and developed a project comprising seven high-end apartments known as “7, Marine Drive,” Mumbai.4 MIN READ↗
Madras High Court
Assessment order remanded for reconsideration upon payment of 50% of the disputed tax.
The petitioner challenged the assessment order dated 13 February 2024, bearing Ref. No. ZD330224068249E, relating to FY 2018–19, on the ground that it violated the principles of natural justice2 MIN READ↗
Madras High Court
Impugned assessment order set aside and remanded subject to verification of 25% tax payment or recovery.
The petitioner, Peenies Enterprises, challenged the assessment order dated 18 June 2025, bearing reference No. ZD3306251874735, for the tax period 2022–23, alleging breach of the principles of natural justice.2 MIN READ↗
Gujarat High Court
Non-imported seeds processed and used for sowing purposes are exempt from VAT purchase tax.
Western Agri Seeds Ltd. procured seeds, processed them through research, germination and quality-testing procedures, and supplied the resulting certified seeds for sowing by farmers.4 MIN READ↗
Gujarat High Court
Tribunal may direct admission of an appeal despite Section 249(4)(a) non-compliance where tax is subsequently paid.
The assessee filed its return for Assessment Year 1996–97 declaring income of ₹1,87,06,270 on 18 February 1998.3 MIN READ↗
Gujarat High Court
Mere suspicion from inter-partner capital transactions cannot justify reopening without material showing income escapement.
The petitioner-company was issued a show-cause notice dated 15 March 2025 under Section 148A(1) of the Income-tax Act, 1961, proposing reopening of its assessment on the basis of a Suspicious Transaction Report prepar...3 MIN READ↗
Gujarat High Court
An independently established unit qualifies for Section 10A exemption despite expansion of an existing business.
Mastek Limited claimed exemption/deductions under Sections 10A and 80HHE of the Income-tax Act, 1961, for Assessment Years 1999–2000 and 2000–2001. The Revenue disputed: (i) the eligibility of Unit No. 107 for Section...4 MIN READ↗
Gujarat High Court
Section 10A’s extension to ten years applies to existing units for the unexpired period.
Mastek Limited, engaged in software development, operated Unit No. 106 in the SEEPZ, Mumbai, which commenced operations in 1990/Assessment Year 1991–92.4 MIN READ↗
Rajasthan High Court
Mere misclassification or omission does not justify extended limitation absent deliberate tax evasion.
The respondent, a construction company registered under the taxable-service categories of Commercial or Industrial Construction Services (“CICS”) and Works Contract Services (“WCS”), discharged service tax under the C...3 MIN READ↗
Gujarat High Court
Reassessment beyond four years is impermissible absent failure to fully and truly disclose material facts.
The petitioner-company filed its return for A.Y. 2012–13 declaring total income of ₹1,64,59,510.3 MIN READ↗
Gujarat High Court
A Section 148 notice issued to a deceased assessee is invalid absent unobjected submission by the legal representative.
The Income Tax Officer issued a notice under Section 148 of the Income-tax Act, 1961, dated 30 March 2019 to Late Vinodbhai Hirabhai Patel, who had died on 26 February 2017.3 MIN READ↗
Gujarat High Court
Gujarat HC orders refund after Revenue collected the same service tax twice, overriding limitation objection
The petitioner, a proprietorship firm providing manpower recruitment and supply services, collected and deposited service tax, education cess and higher education cess of ₹7,15,237 with the Service Tax Department on 2...3 MIN READ↗
Madhya Pradesh High Court
Partnership firm’s statutory conversion into a company does not attract fresh stamp duty, Madhya Pradesh High Court rules
Gopal Print Pack, a partnership firm, executed a lease deed on 20 October 2020 for industrial land at Smart Industrial Park, Indore, after paying the applicable stamp duty.4 MIN READ↗
Gujarat High Court
Mere suspicion from a Suspicious Transaction Report cannot justify reopening without material showing income escapement.
The petitioner, a partner of M/s. Sundaram Landscape LLP and proprietor of M/s. Sundardeep Builders, challenged the show-cause notice issued under Section 148A(1) and the subsequent order under Section 148A(3) of the...3 MIN READ↗
Gujarat High Court
Reassessment cannot rest on mere suspicion absent material showing bogus or accommodation transactions.
The petitioner, a partnership firm engaged in development and construction, challenged proceedings initiated under Section 148A of the Income-tax Act, 1961 (“the Act”) for reopening its assessment for Assessment Year...3 MIN READ↗
Appellate Tribunal For Electricity
Belated PLF incentive claims are barred once truing-up attains finality and entitlement was not timely asserted.
The Tata Power Company Limited (“TPC-G”) challenged MERC’s Multi Year Tariff Order dated 8 August 2016 in Case No. 32 of 2016, concerning truing-up for FY 2014–15, provisional truing-up for FY 2015–16, and tariff dete...5 MIN READ↗
Gujarat High Court
A satisfaction note recorded years after search assessment violates Section 153C requirements and vitiates reassessment.
A search under Section 132 of the Income-tax Act, 1961 was conducted at the premises of Suresh R. Thakkar, a third party, on 15 October 2019.3 MIN READ↗
Delhi High Court
GST appeals from pre-October 2025 proceedings cannot be burdened with new 10% penalty pre-deposit, rules Delhi High Court
The Petitioners received a Show Cause Notice dated 25.06.2025 proposing penalties under Section 122(1A) of the CGST Act, quantified at ₹346,55,18,856 against each Petitioner, without proposing any tax demand against t...4 MIN READ↗No articles match these filters.