The ruling held that a State acting only as a transit corridor lacks jurisdiction over goods moving between other States when statutory documents are in order. The key takeaway is that complete Section 68 compliance strengthens the challenge against detention.
The Court addressed the issue of jurisdiction concerning the issuance of GST notices and proceedings related to a highway project under the BOT (Build-Operate-Transfer) model. It upheld the jurisdiction of the tax authorities, dismissed the writ petition, and granted assessee liberty to file an appeal within four weeks, ensuring that the matter could be examined on its merits by the appellate authorities.
While permitting extensive investigations, the Court has clarified that allegations alone do not establish criminal liability. Any determination of guilt must be made through the judicial process after evidence is examined.
The Gujarat High Court examined whether a taxpayer’s selection of “No” for personal hearing could override the statutory requirement under Section 75(4). It held that the authority must still provide a hearing before passing an adverse order.
The Orissa High Court examined whether tax could be demanded after reversal of the disputed ITC. It held that raising a fresh demand for the same amount amounts to double taxation and is without authority of law.
A Successful Resolution Applicant (SRA) could not avoid a CoC-approved resolution plan by claiming that the Letter of Intent (LoI) was conditional. The court observed that merely stating in the LoI that the resolution plan would be subject to the outcome of pending proceedings before the NCLT did not make the LoI conditional.
The Rajasthan High Court examined whether GST registration could be refused due to non-filing of returns in another State. It held that a taxpayer treated as a defaulter for GST non-compliance can be denied registration elsewhere.
ITAT Hyderabad held that reassessment beyond three years was invalid as the Assessing Officer failed to demonstrate that the alleged escaped income was represented by an asset, expenditure, or book entry as required under Section 149(1)(b). The ruling underscores the mandatory jurisdictional conditions for reopening assessments.
GST liability depends on the category of prize money received. The key takeaway is that betting, horse racing, lotteries, casinos, and online money gaming are now taxable as specified actionable claims.
The Income Tax Act, 2025 expressly includes maternal as well as paternal lineal ascendants and descendants in the definition of relative. The key takeaway is that gifts from maternal grandparents and similar relatives now clearly qualify for tax exemption.
