Service Tax | Delhi High Court Deprecates Practice Of Issuing Clarifications To Bypass Advance Ruling Mechanism

The Delhi High Court has deprecated the practice of service tax authorities issuing clarifications to bypass the statutory mechanism of advance rulings for determining tax liability.The Division Bench of Justices Avneesh Jhingan and Shail Jain made the observation while disposing of a writ petition filed by Bajaj Capital Ltd., which had challenged a 2007 communication issued by the Commissioner of Service Tax, Delhi, regarding the applicability of service tax to its activities.Bajaj Capital was...

Sales Tax | Whether C-Form Acknowledges Liability To Extend Limitation Requires Evidence: Delhi High Court

The Delhi High Court has recently ruled that whether a C-Form issued under the Central Sales Tax Act, 1956 (CST Act), certifying a transaction between registered dealers, amounts to an acknowledgment of debt, must be examined on the facts and evidence. The question cannot be decided at the threshold stage while considering an application to reject a plaint under Order VII Rule 11 of the Code of Civil Procedure (CPC).The Division Bench of Justices Avneesh Jhingan and Shail Jain made the...

GST Notices Not Invalid Without Visible Digital Signature If Authenticated On Portal: Telangana High Court

The Telangana High Court has recently held that GST show-cause notices and adjudication orders cannot be invalidated merely because downloaded PDF copies do not display a visible digital signature. This is provided they have been electronically authenticated by the proper officer and uploaded on the GST common portal.“The case of the petitioners based upon the contention that the PDF format does not contain the visible digital signature of the proper officer is untenable in law,” the Full Bench...

Disputed Title Deed's Genuineness Can Be Decided By Civil Court Despite SARFAESI Proceedings: Calcutta High Court

On October 8, the Calcutta High Court has held that the bar on civil court jurisdiction under the Section 34 of the SARFAESI Act does not automatically prevent a civil suit seeking adjudication of a disputed title deed, particularly where the genuineness of the document forms the foundation of the claimant's ownership. The Court observed that the Debt Recovery Tribunal's jurisdiction cannot be extended to determining substantive disputes concerning the validity or genuineness of title...

Andhra Pradesh High Court Strikes Down Section 147A Of Income Tax Act As Unconstitutional

The Andhra Pradesh High Court on Monday struck down Section 147A of the Income Tax Act, 1961, as unconstitutional. Introduced retrospectively through the Finance Act, 2026, the provision clarifies that Jurisdictional Assessing Officers (JAOs), rather than the National Faceless Assessment Centre or an assessment unit, can act as the Assessing Officer for issuing reassessment notices under Sections 148 and 148A.A division bench of Justice Ninala Jayasurya and Justice T.C.D. Sekhar held that the...

Commercial Suits Filed Before Civil Courts Cannot Be Rejected As Barred By Law: Kerala High Court

The Kerala High Court has held that a plaint involving a commercial dispute, filed before an ordinary civil court instead of a designated Commercial Court, cannot be rejected under Order VII Rule 11(d) of the Code of Civil Procedure (CPC) merely on that ground, as the Commercial Courts Act, 2015 does not impose a statutory bar on filing such suits.Justice S. Manu made the observation while rejecting an appeal filed by two defendants against the Thrissur Sub Court's February 14, 2025 order...

GST Circular Requiring Physical Service Of Notices After Registration Cancellation Is 'Founded On Sound Common Sense': Allahabad High Court

The Allahabad High Court has set aside an ex parte adjudication order passed under Section 74 of the UP GST Act, 2017 where the show-cause notice had been served on the dealer only through the Common Portal, almost five years after his registration had already been cancelled. The Court noted that the Commissioner of Commercial Tax, U.P. had, by Circular dated May 07, 2025, issued binding instructions to subordinate authorities to serve physical notice on noticees facing adjudication...

GST | Refusal Of Cross-Examination For A Wrong Reason Does Not Mean It Had To Be Granted: Allahabad High Court

The Allahabad High Court has held that GST authorities cannot automatically be required to allow cross-examination merely because the reason given for denying such a request is legally unsustainable. The need for cross-examination must be assessed on the facts of each case. The bench of Justice Saumitra Dayal Singh and Justice Swarupama Chaturvedi held “While we accept the contention of learned counsel for the petitioner, that the reasoning offered by the adjudicating authority to...

Allahabad High Court Refuses To Reopen Deemed Dealer Status Of Railway Container Contractors

The Allahabad High Court has refused to reconsider its earlier finding that railway container contractors were deemed dealers under the Uttar Pradesh Value Added Tax Act, 2008. Justice Vikas Budhwar held that the finding had attained finality and could not be challenged before a coordinate bench without being assailed before a higher forum.Section 2(h)(ix) of the Uttar Pradesh Value Added Tax Act, 2008, treats railway container contractors as dealers if they fail to disclose the consignors' or...

Tax Department Cannot Sustain Reassessment On Other Grounds If Original Reason Fails: Supreme Court

The Supreme Court has recently ruled that the Income Tax Department cannot sustain reassessment proceedings on other grounds when the original reason for reopening the assessment is untenable. The court declared reassessment proceedings against LG Electronics India Pvt. Ltd. for Assessment Years 2006-07 to 2008-09 unenforceable. The case concerned the company's alleged failure to deduct Tax Deducted at Source (TDS) on payments to its Korean parent company and associated enterprises.A Bench of...

Karnataka High Court Upholds Cancellation Of Occupancy Certificates For 33 Raffles Park Villas

The Karnataka High Court has recently upheld the cancellation of occupancy certificates issued for 33 villas in Raffles Residency Private Limited's Raffles Park project in Bengaluru, finding that the project was incomplete and unfit for occupation when the certificates were issued.Justice Suraj Govindaraj recalled an earlier order that had restored the certificates, finding that the developer had suppressed material documentary evidence bearing on the project's completion.The court observed that...

Delhi High Court Sets Aside Refusal To Register 'COBBLE STONE' Trademark

The Delhi High Court has set aside the Trade Marks Registrar's refusal to register building materials company Cobble Stone Private Limited's “COBBLE STONE” trademark for non-metallic building materials, remanding the application for fresh consideration.Justice Vikas Mahajan allowed the appeal after the Registrar's counsel said it had no objection to a remand. The Registrar must now decide the application within 60 days.Cobble Stone applied to register “COBBLE STONE” in Class 19. On August 6,...