Supreme Court Introduces Professional Bail Bondsperson Rules 2026 To Curb Rampant Fake Sureties Supreme Court Issues Comprehensive Guidelines For Foreign Nationals In NDPS Commercial Quantity Cases, Mandates Passport Deposition And Strict Surety Verification Supreme Court Issues Mandatory Guidelines To Curb Black Money In Elections, Directs Fast-Track Disposal Of Criminal Cases Against MPs And MLAs Same Set of Depositions Cannot Lead to Conviction of Some Accused and Acquittal of Others Without Distinct Reasoning: Supreme Court Victims Have Equal Constitutional Right To Speedy Trial: Supreme Court Section 12 Of Gangsters Act Does Not Freeze Other Parallel Proceedings, Its Sole Purpose Is To Resolve Clash Of Dates: Supreme Court Registration of a Will Does Not Dispense With Mandatory Proof of Execution and Attestation Under Section 68 of Evidence Act: Supreme Court Arbitration Pre-Deposit Clause Requiring Contractor To Deposit 10% Of Claim Amount Prior To Reference Violates Right To Sue And Article 14: Supreme Court

"TAXATION LAW" Digest

Taxation Law - Input Tax Credit – Section 17(5)(c) & (d) CGST Act – Exclusion of Input Tax Credit (ITC) – The appellants challenged the constitutional validity of Section 17(5)(c) and (d) of the CGST Act which restricts ITC on goods and services used for the construction of immovable property – The respondents contended that such exclusion is arbitrary, particularly whe...

Taxation Law – Power to Levy Tax – Quasi-Judicial Function – The power to levy tax is a sovereign function, but its exercise must conform to constitutional provisions like Article 265, which mandates that taxes can only be levied or collected by law – Article 265 distinguishes between “levy” and “collection,” where levy includes both imposition and a...

Taxation Law - Reopening of Proceedings – Section 74 of the CGST Act – Second Show Cause Notice Quashed – The petitioner challenged the issuance of a second Show Cause Notice under Section 74 of the CGST Act after the earlier proceedings under Section 73 were concluded in favor of the petitioner. Held: Once proceedings under Section 73 are concluded, reopening under Section 74 is...

Taxation Law - Income Tax – Assessment of Amalgamated Entity – The appellant, Religare Enterprises Ltd. (successor of Religare Securities Ltd.), challenged assessment and reassessment orders issued in the name of the amalgamated entity, Religare Securities Ltd., which had ceased to exist post-amalgamation – The Court found that despite intimation of the amalgamation, the notices ...

Taxation Law - Entry Tax – Use or Consumption – Refining of Crude Oil – Petition Dismissed – Petitioners, including Ruchi Soya Industries Ltd. (now known as Patanjali Foods Ltd.), challenged the imposition of Entry Tax on crude soya oil brought into Madhya Pradesh for refining, arguing that the refining process does not amount to manufacture, and no new product emerged &nda...

Taxation Law – Input Tax Credit – Blocking of ITC – Rule 86A of CGST Rules, 2017 – Petitioners (taxpayers) challenged orders issued by the Commissioner of CGST/DGST under Rule 86A, blocking Input Tax Credit (ITC) in their Electronic Credit Ledgers (ECL), resulting in a negative balance – Petitioners argued that Rule 86A does not allow blocking ITC beyond what is avail...

Income Tax – Reassessment Proceedings – Validity of Sanction – Batch of writ petitions challenging reassessment action initiated by the Income Tax Department under Section 148 of the Income Tax Act, 1961 for AY 2015-16 – Petitioners argue that reassessment notices were issued without proper sanction from the Principal Chief Commissioner/Chief Commissioner/Principal Commissi...

Income Tax – Infrastructure Development – Eligibility for Deduction under Section 80IA(4) – The respondent, engaged in infrastructure development at Kakinada Deep Water Port, claimed a deduction under Section 80IA(4) of the Income Tax Act for the development of a Mechanised Port Handling System – The revenue disallowed the deduction, contending that the respondent had no di...

Taxation Law – Reassessment under Income Tax Act – Issuance of Notice to Deceased Person – Petitioner, the legal heir of late Sh. Vijay Shankar Goel, challenged the reassessment notice under Section 148A(b) and subsequent order under Section 148A(d) – Notices were issued in the name of the deceased assessee despite the department being informed about his death – Held:...

Facts: The petitioner, Skill Lotto Solutions Pvt. Ltd., filed a writ petition alleging violation of Article 14 and impugning the definition of 'goods' under Section 2(52) of the Central Goods and Services Tax Act, 2017. The petitioner contested the inclusion of actionable claim in the definition and argued that it was contrary to the legal meaning of goods and unconstitutional. The peti...