Delhi High Court
LEGAL SUBJECT
Tax Law
Judgment analyses where this is the main or secondary subject.Latest analyses
30 ARTICLES
Karnataka High Court
Export incentives directly linked to export activity form part of operating income for transfer-pricing purposes.
The assessee, which grew, processed and exported gherkins to its Associated Enterprise, challenged the transfer-pricing determination for assessment year 2014–15.2 MIN READ↗
Karnataka High Court
Functionally dissimilar companies cannot serve as comparables for software development service providers.
The Revenue appealed under Section 260A of the Income-tax Act, 1961, against the Income Tax Appellate Tribunal’s order for assessment year 2014–152 MIN READ↗
Delhi High Court
Section 31 adjudication is instrument-specific and cannot be conditioned on stamping a related document.
The petitioner and Mandeep Singh executed a lease agreement on 17 May 2019 for operating a guest house/hotel.2 MIN READ↗
Bombay High Court
GST authorities cannot freeze a payment aggregator’s accounts over suspected third-party gaming tax evasion without material linking it to tax liability, Bombay High Court rules
The petitioner, an RBI-authorised payment aggregator, challenged provisional attachment orders freezing its current and escrow bank accounts under Section 83 of the CGST Act.3 MIN READ↗
Delhi High Court
Missing seized records do not displace the ITC burden but must be considered on appeal.
The petitioners challenged an order confirming recovery of ₹12,88,99,060 from Petitioner No. 1, with interest and an equal penalty, and imposing penalties on its directors under Sections 122(1A) and 122(3) of the CGST...3 MIN READ↗
Karnataka High Court
Intra-court interference is unwarranted absent perversity in the Single Judge’s order.
The appellant and respondent No. 5 are husband and wife.2 MIN READ↗
Karnataka High Court
Forest Development Tax demands, collections, and refunds remain subject to pending appellate outcomes.
The petitioners, including timber businesses and traders, challenged e-tender-cum-auction notifications issued by forest authorities, contesting the levy of Forest Development Tax (FDT) at the tender-cum-auction stage...2 MIN READ↗
Karnataka High Court
Non-appearance does not excuse GST appellate authorities from issuing reasoned orders under Section 107(12).
The original authority raised a demand of ₹4,90,858 against the petitioner for the tax period April 2018 to March 2019 under Sections 73(8), 73(9) and 50 of the CGST/KGST/IGST Acts, 2017.2 MIN READ↗
Karnataka High Court
Gram Panchayats must determine Rule 6(c) exemption claims before demanding property tax.
The petitioner, an educational society, challenged a Gram Panchayat demand notice dated 23 February 2026 for property tax and sought exemption under Rule 6(c) of the Karnataka Gram Swaraj and Panchayat Raj (Gram Panch...2 MIN READ↗
Karnataka High Court
Nonappearance Does Not Excuse GST Appellate Authorities from Issuing Reasoned Orders under Section 107(12).
The original authority demanded ₹7,20,494 from the petitioner for the tax period July 2017 to March 2018 under Sections 73(8), 73(9) and 50 of the CGST/KGST/IGST Acts, read with Rule 142(1) of the relevant Rules.2 MIN READ↗
Odisha High Court
Odisha High Court sets aside retrospective exclusion of cement units from SGST reimbursement under 2015 policy
Odisha’s Industrial Policy Resolution, 2015 (IPR 2015) provided incentives, including tax reimbursement for eligible Priority Sector units.3 MIN READ↗
Odisha High Court
An expansion-based VAT claim cannot be rejected solely because the original unit predates IPR 2007.
ACC acquired IDCOL Cement Ltd., Bargarh, in 2003; the unit was merged with ACC in 2005.3 MIN READ↗
Bombay High Court
Any fresh property-tax demand must give the society an opportunity to respond.
The petitioner Society challenged the Corporation’s demand for property tax and steps to auction its property for non-payment2 MIN READ↗
Delhi High Court
An Assessing Officer must consider a belated reply where the opportunity to respond was never closed.
The petitioner challenged an assessment order dated 6 March 2026, passed under Sections 144 and 144B of the Income Tax Act, 1961, alleging denial of natural justice.2 MIN READ↗
Madras High Court
Tax authorities must explore alternative Section 169 service modes after taxpayers ignore portal notices.
The petitioners challenged ex parte GST orders dated 15 November 2024 and 17 December 2024, together with bank attachment notices dated 25 September 2026.2 MIN READ↗
Madras High Court
Proven double taxation of turnover is a rectifiable mistake under Section 161 of the GST Act.
The appellant had separate GST registrations for its Tirunelveli factory and Coimbatore registered office.2 MIN READ↗
Karnataka High Court
Section 148A reassessment cannot rest on undisclosed material or grounds beyond the show-cause notice.
The petitioner, a partner in multiple firms, challenged proceedings concerning Assessment Year 2021–22.3 MIN READ↗
Bombay High Court
GST orders are liable to be set aside when notices are not placed in the designated portal section.
The petitioners challenged proceedings culminating in an order dated 31 March 2023 that raised a tax, interest and penalty demand of ₹62,42,948.2 MIN READ↗
Karnataka High Court
Section 148A proceedings require disclosure of relied-upon material and a meaningful opportunity to respond.
The petitioner challenged proceedings concerning assessment year 2022–23, including an order under Section 148A(3), the prior approval under Sections 148A(3) and 151, and a notice under Section 148.3 MIN READ↗
Karnataka High Court
A Section 148A order is unsustainable when it fails to consider the assessee’s specific explanation.
The petitioner, a partnership firm, challenged an order under Section 148A(3), the approval under Sections 148A(3) and 151, and a notice under Section 148 of the Income Tax Act, 1961, concerning assessment year 2022–23.2 MIN READ↗
Karnataka High Court
An assessee must receive the underlying computation and material before an adverse Section 148A determination.
The petitioner challenged an order under Section 148A(3), the related prior approval, and a notice under Section 148 of the Income Tax Act, 1961, concerning assessment year 2020–21.2 MIN READ↗
Karnataka High Court
Section 148A orders require meaningful consideration of the assessee’s reply and supporting evidence.
The petitioner challenged an order under Section 148A(3), the related prior approval under Section 151, and a notice under Section 148 of the Income Tax Act, 1961, concerning assessment year 2022–23.2 MIN READ↗
Karnataka High Court
Section 148A orders cannot rest on undisclosed grounds or material without affording an opportunity.
The petitioner challenged the order under Section 148A(3), the prior approval under Sections 148A(3) and 151, and the consequential notice, concerning assessment year 2022–23.3 MIN READ↗
Supreme Court
Suppressing parallel bail and writ proceedings is an abuse of process, Supreme Court says, and clarifies how listing deadlines should be handled during vacations
The Senior Intelligence Officer challenged the Karnataka High Court’s order granting Mohammed Kamran bail in a prosecution alleging fraudulent input tax credit and related offences under the Central Goods and Services...3 MIN READ↗
Delhi High Court
Contract-linked interstate and imported goods remain DVAT-exempt despite incorporation into works-contract outputs.
DMRC awarded a consortium including Larsen & Toubro a contract to design, supply, install, test and commission a rigid overhead contact system. The contract provided for reimbursement of DVAT paid on indigenous equipm...3 MIN READ↗
CESTAT
Yash Raj Films wins appeal as CESTAT sets aside ₹46.4 crore service-tax demand on overseas film-shooting assistance
Yash Raj Films Private Limited engaged overseas Local Area Representatives (LARs) to assist with film production activities abroad, including arranging locations, personnel and other production requirements.3 MIN READ↗
CESTAT
Exempt basic customs duty cannot be notionally added to the value for IGST computation.
TGI International filed 105 Bills of Entry for importing polyester-viscose fabrics under valid Duty Free Import Authorisations (DFIAs), claiming full exemption from Basic Customs Duty (BCD) under Notification No. 19/2...2 MIN READ↗
Karnataka High Court
ITC claims supported by evidence first produced on appeal require examination by the fact-finding authority.
The assessee claimed input tax credit (ITC) for purchases made during the financial years 2013–14 and 2014–15.2 MIN READ↗
Rajasthan High Court
Excess duty paid during annual provisional assessment must be adjusted against alleged short-payment.
Hindustan Zinc Limited’s mining unit manufactured lead and zinc concentrate, much of which was captively consumed by the company’s smelting units.3 MIN READ↗No articles match these filters.