Curated legal news, case breakdowns, and workflow tips for fast-moving practitioners.
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Karnataka High Court rules that liquidated damages are compensation, not a service, and not taxable under GST. Court orders ₹5 crore GST refund to assessee.
Madras High Court rules that GST officers must use alternate modes of notice service under Section 169 before passing ex-parte orders. Landmark ruling in S.P. Forms v Deputy State…
Patna High Court rules that taxpayers are not required to prove the “source of source” under Section 68 once creditor identity is established. ITAT order set aside, major relief i…
ITAT Delhi rules that UAE-based NRIs cannot be penalized for not filing ITR when TDS is already deducted. Big relief under DTAA norms.
The Delhi High Court rules that GST registration cannot be retrospectively cancelled without re-inspection of the taxpayer’s updated business premises. The judgment protects taxpa…