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Limitation Period under Section 144C vis-à-vis Section 153 of the Income-tax Act: Supreme Court Clarifies DRP Timelines, Assistant Commissioner of Income Tax (International Taxation) & Others Versus Shelf Drilling Ron Tappmeyer Ltd. Etc.
The issue before the Supreme Court
concerned the correct interpretation of the limitation provisions under Section
153 of the Income-tax Act, 1961, in cases where the special assessment
procedure under Section 144C, i...
Denial of Input Tax Credit Solely Due to Retrospective Cancellation of Supplier’s GST Registration Is Unsustainable: M/s Himalaya Communication Pvt. Ltd. v. Union of India & Ors. (Himachal Pradesh High Court, 2025)
The
petitioner, M/s Himalaya Communication Pvt. Ltd., approached the
Himachal Pradesh High Court by way of a writ petition seeking quashing of
orders passed by the departmental authorities denying Input Tax Credit (IT...
Input Tax Credit Cannot Be Denied Merely Due to Retrospective Cancellation of Supplier’s GST Registration Without Disproving Genuine Transactions: M/s Gargo Traders v. Joint Commissioner, State Tax (Calcutta High Court, 2023)
The
petitioner, M/s Gargo Traders, a registered taxable person under the GST
regime, challenged the order dated 13 April 2022 passed by the Joint
Commissioner, State Tax, West Bengal, whereby the appeal preferred by t...
Delhi High Court Upholds Validity of GST Registration Cancellation Modification in M/S Balaji Industries (Vipin Kumar) vs. Principal Commissioner CGST Delhi North (W.P.(C) 11913/2024)
In the
matter of M/S Balaji Industries (Vipin Kumar) vs. The Principal Commissioner
CGST Delhi North Commissionerate & Anr., the petitioner challenged the
retrospective cancellation of its GST registration by the ...
Transfer of Pending Company Petitions to NCLT under Section 434: Rajasthan HC in Modern Insulators Ltd.
The Rajasthan High Court, Jaipur Bench, in Modern
Insulators Ltd. v. —, considered an application seeking appropriate
directions in respect of a company petition that was pending before the High
Court under the prov...
GST Show Cause Notices Cannot Be Clubbed for Multiple Financial Years – Bombay High Court (Goa) | Milroc Good Earth Developers v. Union of India (2025)
In M/s
Milroc Good Earth Developers v. Union of India & Others, the Bombay
High Court at Goa considered a significant jurisdictional issue under the CGST
Act, 2017—whether tax authorities are legally permitted t...
Composite GST Show Cause Notice Covering Multiple Financial Years Is Without Jurisdiction: Karnataka HC in Pramur Homes
The Karnataka High Court, in M/s Pramur
Homes and Shelters v. Union of India & Ors., examined the legality of a
composite show cause notice dated 30 September 2025 issued under Section 74 of
the Central and Karnat...
ITC Cannot Be Denied to Buyer for Supplier’s Default: Allahabad HC in R.T. Infotech v. Additional Commissioner
The Allahabad High Court, in M/s R.T.
Infotech v. Additional Commissioner Grade-II & Ors., examined the
legality of reversal of input tax credit and imposition of tax, interest, and
penalty under Section 73 of the...
Buyer Cannot Be Denied ITC for Supplier’s Tax Default: Madras HC in D.Y. Beathel Enterprises
The Madras High Court, in M/s D.Y.
Beathel Enterprises v. State Tax Officer, examined whether input tax credit
availed by the purchasing dealers could be denied solely on the ground that the
suppliers had failed to re...
Writ Not Maintainable Against GST Adjudication When Statutory Appeal Exists: Calcutta HC in LGW Industries Ltd.
The Calcutta High Court, in LGW
Industries Limited v. Assistant Commissioner of Revenue, State Tax & Ors.,
examined the maintainability of a writ petition challenging an adjudication
order passed under Section 74 ...