Goods and Services Tax
Goods and Services Tax
200% Penalty for Non-Extension of E-Way Bill Unsustainable: Calcutta HC
Calcutta HC ordered refund of ₹12.77 lakh GST penalty imposed at 200% merely for non-extension of e-way bill delayed by traffic restrictions.
Goods and Services Tax
Income Tax
Goods and Services Tax
Income Tax
GST Registration Restored Subject to Filing Pending Returns Within 30 Days: Gauhati HC
ITAT Lucknow Reduces Section 271H TDS Penalty From ₹1 Lakh to ₹10,000 Per Quarter
GST Appeal Cannot Be Denied Where Delay Arose Beyond Taxpayer’s Control: Rajasthan HC
BSNL VRS-2019 Compensation Eligible for Section 10(10B) Exemption: ITAT Hyderabad
Income Tax
Income Tax
Income Tax
Sunday Deadline Extends DRP Objection Filing to Next Working Day: Calcutta HC
Income Tax
Income Tax
ITAT Ahmedabad Deletes ₹1.82 Lakh Property Investment Addition Considering Past Savings
Income Tax
Income Tax
Mere Rejection of Tax Claim Cannot Automatically Trigger Concealment Penalty: ITAT Mumbai
Income Tax
Income Tax
Mandatory Prior Notice Required Before Section 143(1) Adjustments: ITAT Kolkata
Goods and Services Tax
Section 6(2)(b) Bars Parallel GST Proceedings Only on Same Subject Matter: Delhi HC
Appeal & Pre-Deposit Does Not Automatically Unblock ITC: Madras HC
Gujarat HC Quashes RFD-03 and Directs GST Refund Processing Under Amended Rule 89(5)
Gauhati HC Quashes GST Registration Cancellation; Allows 30 Days to File Returns
Corporate Law
Principal Employer Liable for ESI Contributions on Contract Employees: Calcutta HC
Civil Temple Trust Dispute Cannot Be Given Criminal Colour: Karnataka HC
MSME Bidder Must Get Opportunity to Match L1 Price: Calcutta HC
Writ Against District Judge’s Section 37 Arbitration Order Maintainable: Orissa HC
Custom Duty
Education Cess Redeposited Under Protest Must Be Refunded With Safeguards: J&K and Ladakh HC
Section 114AA Penalty Unsustainable When Underlying Customs Demand Is Time-Barred: CESTAT Ahmedabad
CBIC Prescribes EDF Authentication Mechanism for Exports Through Non-EDI Customs Locations
EOU & IGCR-3: When Customs Compliance Becomes a Data Management Challenge
Company Law
NCLT Cannot Disturb Concluded IBC Auction for Subsequent Higher Offer: NCLAT
NCLT Mumbai Sanctions Vidarbha Industries-Adani Power Amalgamation Under Sections 230-232
NCLT Mumbai Sanctions Parle Composite Demerger and Amalgamation Scheme
NCLT Bengaluru Approves India1 Payments’ Selective Share Capital Reduction Under Section 66
CA, CS, CMA
DGFT Extends Minimum Import Price on Virgin Multi-layer Paper Board till 31 March 2027
DGFT Extends ₹1,774/Kg MIP on Sulfadiazine API Imports Till 30 November 2026
DGFT Extends USD 111/Kg Minimum Import Price on Specified Chemical Imports Till 30 November 2026
DGFT Extends EPM RELIEF Component II Eligibility to 31 March 2027
Judiciary & Case Law
All Judgments →
Patna High Court
Criminal Miscellaneous No.56740 of 2026
₹44.30 Crore Fake ITC Case: Accountant Accused as Mastermind Granted Bail by Patna HC
Patna HC grants bail to an accountant in an alleged ₹44.30 crore fake ITC case on a ₹10,000 bond with two sureties.
October 6, 2026
Madras High Court
W.P.(MD)No.11512 of 2025
Portal-Only Service Leads Madras High Court to Permit Delayed GST Appeal
Madras HC allows a GST appeal within two weeks of receipt of its order, without limitation objection, and directs disposal within three months.
October 6, 2026
Chhattisgarh High Court
WPT No. 140 of 2021
DRC-01 Summary Without Section 73 Show Cause Notice Invalid: Chhattisgarh HC
Chhattisgarh HC quashed GST assessment as only DRC-01 summary was served without a proper show cause notice under Section 73.
October 6, 2026
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