Judgements and Orders, Supreme Court and High courts of India

The Karnataka High Court at Dharwad, in Shashikala Namdev Kumbhar v. State of Karnataka & Others, examined the validity of the Forest Development Tax (FDT) collected on the purchase of timber. The petitioner sought quashing of the FDT demand and refu

The Karnataka High Court at Dharwad, in Shashikala Namdev Kumbhar v. State of Karnataka & Others, examined the validity of the Forest Development Tax (FDT) collected on the purchase of timber. The petitioner sought quashing of the FDT demand and refu

The Supreme Court, in Audi Automobiles & Ors. v. Commissioner of Central Excise and Service Tax, Indore, examined whether the Department could invoke the extended period of limitation under the proviso to Section 11A of the Central Excise Act, 1944 i

The Supreme Court, in SEBI v. Rajeev Vasant Sheth & Ors., has held that a person who trades in securities while in possession of Unpublished Price Sensitive Information (UPSI) would be presumed to have traded on the basis of that information. The pur

The Supreme Court, in M/s. Carestream Health India Pvt. Ltd. v. Commissioner of Customs, examined the correct customs classification of imported Dryview 6850 Laser Imagers under the Customs Tariff Act, 1975. The key issue was whether the laser imager

The Hon’ble Delhi High Court in the case of  Fateh Education Consulting Private Limited v. Assistant Commissioner & Ors [W.P.(C) 17500/2025 order dated May 08, 2026] held that education consultancy/marketing and recruitment support services rendered

The Hon’ble High Court of Judicature at Allahabad in the case of Comfort Battery vs Additional Commissioner Central Goods and Services Tax [Writ Tax No. 2097 of 2026, order dated April 22, 2026] held that penalty demand cannot be confirmed where the

The Hon'ble Calcutta High Court in the case of Scorp Industries & Anr. v. Assistant Commissioner, State Tax, Alipore Charge & Ors. [WPA/7971/2026, order dated April 27, 2026] held that where cancellation of GST registration was founded upon a field v

The Hon'ble High Court at Calcutta in the case of RSH Amit Realty Development LLP &Anr. v. The Deputy Commissioner of Revenue, State Tax, Ballygunge Charge & Ors. [WPA 29673 of 2025 order dated April 27, 2026] held that where the assessee had already

The Income Tax Appellate Tribunal (ITAT), Jodhpur Bench, in Pushap Raj Bohra v. Income Tax Officer, ITA No. 549/Jodh/2024 for AY 2017-18, pronounced on 7 August 2026, dismissed the assessee's appeal as infructuous after the Assessing Officer subseque