Insights & Resources

Delhi HC reinforces adherence to Delhi HC rules reassessment notices issued beyond statutory limitation invalid.

NCLAT rules that the moratorium under Section 101 of the Insolvency and Bankruptcy Code is mandatory and cannot exceed 180 days.

Kerala High Court upholds State GST officers’ authority to issue SCNs under CGST Act, clarifying cross-empowerment provisions.

Delhi HC affirms proportionality in GST penalties, ruling that minor e-way bill lapses shouldn’t attract severe fines under Section 129.

The SC explains the conditions for applying the exception of grave and sudden provocation under s. 300 of the IPC in homicide cases.

In Minal Shroff v. ITO, the ITAT quashed a reassessment under Section 147 for relying solely on third-party alerts, without any fresh inquiry or tangible material. This case reaffirms critical safeguards for taxpayers and clarifies that the ‘reason to believe’ must be the AO’s own, not borrowed.

Can property attachment under PMLA affect ownership and possession? The Appellate Tribunal weighs in on this crucial legal question.

The Supreme Court rules that the MFN clause in DTAAs is not automatic and requires government notification under the Income-tax Act, 1961.

CBIC revises GST arrest guidelines, mandating written grounds of arrest to ensure procedural compliance and safeguard legal rights.

Orissa HC rules that assessees facing TDS prosecution under s. 276B can seek compounding under s. 320 CrPC per CBDT Circular guidelines.

The SC clarifies that a wife’s right to maintenance under s. 125 of the CrPC is not negated by a restitution decree in the husband's favour.

The AP High Court rules that setting up solar power plants is a composite supply under GST, rejecting the works contract classification.

The NCLAT rules that EPFO’s late claims in insolvency cases are barred under the IBC moratorium, reinforcing finality in CIRP resolutions.

A pivotal Delhi HC ruling underscores that prolonged adjudication delays in customs cases breach the principles of natural justice.

The Gauhati HC examines the balance between GST detention powers and personal liberty, emphasising procedural safeguards and proportionality

The SC clarifies that minor contradictions in witness testimony do not undermine the prosecution's case if overall evidence is reliable.

CBIC updates guidelines for arrest and bail under GST, aligning with judicial directions to ensure procedural transparency and safeguards.

The Supreme Court rules that share capital reduction qualifies as a ‘transfer’ under tax law, impacting capital gains taxation.

The SC reaffirms that economic offences cannot be quashed merely due to settlements, prioritising public accountability over compromise.

The Supreme Court clarifies the validity of sanction orders under the Prevention of Corruption Act and their impact on justice and fairness.