Taxpayer
Direct Tax
Provisional Tax Attachment: FDR Lien To Be Lifted Against Cheque And Undertaking Not To Transfer Assets: Delhi HC
The Delhi High Court has directed the Income Tax Department to lift the lien...
GST
GST Penalty Appeals | Pre-Deposit Requirement Governed By Earlier Ruling Where Proceedings Began Before October 2025 Amendment: Delhi High CourtÂ
The Delhi High Court has held that the pre-deposit requirement for a GST appeal...
GST
GST ITC Can’t Be Blocked U/R 86A Without Giving Taxpayer an Opportunity: Karnataka High Court
The Karnataka High Court has held that a decision to block Input Tax Credit...
GST
GST Pre-Deposit Must Be Refunded Proportionately When Taxpayer Partly Succeeds in Appeal: Bombay High Court
The Bombay High Court has held that a taxpayer who partly succeeds in a...
GST
GST Recovery Can’t Be Enforced Against Entity Distinct From Proprietary Concern Of Deceased Taxpayer: Karnataka High Court
The Karnataka High Court has held that GST recovery cannot be enforced against an...
GST
GST Appeal Can’t Be Treated as Time-Barred When Taxpayer Pursues Rectification for Apparent Error: Patna High Court
The Patna High Court has set aside an appellate order rejecting a GST appeal...
GST
Restore GST Registration if Taxpayer Files Pending Returns and Pays Dues: Gauhati High CourtÂ
The Gauhati High Court has granted relief to a GST-registered trader whose registration was...
GST
Taxpayer Can’t Be Penalised for Missing Notices Hidden Under ‘Additional Notices/Orders’: Calcutta High Court Allows Fresh Adjudication
The Calcutta High Court has set aside an ex parte GST assessment order and...
GST
Delhi High Court Refuses to Quash ₹5.51 Crore GST Demand, Directs Taxpayer to File Statutory Appeal
The Delhi High Court has dismissed a writ petition filed by a Delhi-based agro-chemical...
GST
DGGI to Supply Seized Documents Withheld Since 2020: Bombay High Court Stays Coercive Action Against Taxpayer
The Bombay High Court has come down on the failure of the Directorate General...
GST
Taxpayer Can’t Be Left Remediless Over Limitation: Rajasthan HC Allows Time-Barred GST Appeal
The Rajasthan High Court has condoned the delay in filing a statutory appeal under...
GST
GST Registration Cancellation Unwarranted Where Non-Filing Was Bona Fide, Taxpayer Seeks Compliance: Madras HC
The Madurai Bench of the Madras High Court has set aside an order cancelling...
GST
Gauhati High Court Allows Taxpayer to Seek Revival of Cancelled GST Registration After Filing All Pending Returns
In a significant relief for small taxpayers who lost their GST registration due to...
GST
GST Officer Gave No Reasons Beyond Claim That Taxpayer ‘Did Not Reply’: Delhi HC Quashes Demand
The Delhi High Court has quashed the goods and service tax (GST) demand as...
Latest articles
Direct Tax
Provisional Tax Attachment: FDR Lien To Be Lifted Against Cheque And Undertaking Not To Transfer Assets: Delhi HC
The Delhi High Court has directed the Income Tax Department to lift the lien...
GST
GST Penalty Appeals | Pre-Deposit Requirement Governed By Earlier Ruling Where Proceedings Began Before October 2025 Amendment: Delhi High CourtÂ
The Delhi High Court has held that the pre-deposit requirement for a GST appeal...
Columns
Nuances of Section 42, 50, 52A and 54 of NDPS Act elucidated: Supreme Court
This Article pertaining to Nuances of Section 42, 50, 52A and 54 of NDPS...
GST
GST Interest Stops Once Tax Reaches Government Account, Can’t Run Until Return Filing: GSTAT
The Goods and Services Tax Appellate Tribunal (GSTAT), Delhi, has held that interest under...