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<title>Incremental GST burden on pre-GST works contracts is recoverable only from the contracting employer and not from the State or tax authorities</title>
<link>https://www.caclubindia.com/judiciary/incremental-gst-burden-on-pre-gst-works-contracts-is-recoverable-only-from-the-contracting-employer-and-not-from-the-state-or-tax-authorities-6079.asp</link>
<pubDate>Mon, 10 Aug 2026 10:32:41 GMT</pubDate>
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<![CDATA[
The Hon'ble Karnataka High Court in State of Karnataka & Ors. v. Unique Constructions & Ors. [Writ Appeal No. 615 of 2025 (GM-RES) dated June 10, 2026] partly allowed the appeal filed by the State of Karnataka and held that reimbursement of incremental GST paid by contractors pursuant to transition]]>
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<author>CCI Team</author>
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<title>Time Spent in Pursuing Rectification Application under Section 161 of the CGST Act Excludible While Computing Limitation for Filing Appeal under Section 107</title>
<link>https://www.caclubindia.com/judiciary/time-spent-in-pursuing-rectification-application-under-section-161-of-the-cgst-act-excludible-while-computing-limitation-for-filing-appeal-under-section-107-6078.asp</link>
<pubDate>Sat, 8 Aug 2026 11:07:12 GMT</pubDate>
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<![CDATA[
The Hon’ble Gauhati High Court in Debabrata Bhowmick v. Union of India & Ors. [Writ Petition (C) No. 2332 of 2026 dated June 24, 2026] set aside the Order-in-Appeal whereby the appeal filed under Section 107 of the Central Goods and Services Tax Act, 2017 ( “the CGST Act” ) was rejected as time-barr]]>
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<author>CCI Team</author>
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<title>Cancellation of GST registration based on defective verification reports fails the statutory test of 'reasons to believe’</title>
<link>https://www.caclubindia.com/judiciary/cancellation-of-gst-registration-based-on-defective-verification-reports-fails-the-statutory-test-of-reasons-to-believe--6077.asp</link>
<pubDate>Sat, 8 Aug 2026 11:07:12 GMT</pubDate>
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<![CDATA[
The Hon’ble Karnataka High Court in M/s. Flex Enterprises &Anr. v. Superintendent of Central Tax [Writ Petition No. 13708 of 2026 c/w Writ Petition No. 13791 of 2026 dated June 12, 2026] quashed the orders cancelling the GST registrations of the Petitioners along with the consequential suspension of]]>
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<author>CCI Team</author>
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<title>Limitation for filing GST appeal runs from the date of actual communication of the order as declared by the dealer unless rebutted by the Revenue through cogent material</title>
<link>https://www.caclubindia.com/judiciary/limitation-for-filing-gst-appeal-runs-from-the-date-of-actual-communication-of-the-order-as-declared-by-the-dealer-unless-rebutted-by-the-revenue-through-cogent-material-6076.asp</link>
<pubDate>Fri, 7 Aug 2026 10:54:39 GMT</pubDate>
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<![CDATA[
The Hon'ble Allahabad High Court in Wilh Loesch India Pvt. Ltd. v. Deputy Commissioner and Another [Writ Tax No. 2765 of 2026 dated May 27, 2026] quashed the appellate order dismissing the appeal solely on the ground of limitation, without entering into the merits, and held that once the Assessee di]]>
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<author>CCI Team</author>
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<title>Supreme Court: Cruise Operators Eligible for Section 44B Presumptive Taxation; Hospitality Services Do Not Change Nature of ‘Carriage’</title>
<link>https://www.caclubindia.com/judiciary/supreme-court-cruise-operators-eligible-for-section-44b-presumptive-taxation-hospitality-services-do-not-change-nature-of-carriage--6075.asp</link>
<pubDate>Thu, 6 Aug 2026 17:58:18 GMT</pubDate>
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<![CDATA[
In a significant ruling, the Supreme Court has held that a foreign cruise operator carrying passengers in India is entitled to the benefit of Section 44B of the Income-tax Act, 1961, even where the cruise also provides hospitality and entertainment services. The Court dismissed the Revenue's appeals]]>
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<author>CCI Team</author>
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<title>Karnataka High Court Quashes Externment Order Passed Without Adequate Opportunity of Hearing</title>
<link>https://www.caclubindia.com/judiciary/karnataka-high-court-quashes-externment-order-passed-without-adequate-opportunity-of-hearing-6074.asp</link>
<pubDate>Thu, 6 Aug 2026 17:51:56 GMT</pubDate>
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<![CDATA[
The Karnataka High Court has reiterated that an externment order, which curtails an individual's liberty and freedom of movement, cannot be sustained if passed in violation of the principles of natural justice.]]>
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<author>CCI Team</author>
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<title>Supreme Court: No Service Tax on Indivisible Turnkey ATM Contracts Prior to 1 June 2007</title>
<link>https://www.caclubindia.com/judiciary/supreme-court-no-service-tax-on-indivisible-turnkey-atm-contracts-prior-to-1-june-2007-6073.asp</link>
<pubDate>Thu, 6 Aug 2026 17:34:09 GMT</pubDate>
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<![CDATA[
The Supreme Court has held that indivisible turnkey contracts for the supply, installation, and commissioning of ATMs could not be subjected to service tax under the category of "Commissioning or Installation" prior to 1 June 2007, as the Finance Act, 1994 did not authorize the splitting of composit]]>
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<author>CCI Team</author>
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<title>ITAT Condones 2,073-Day Delay and Deletes Addition for Cash Deposit Explained by Property Sale and Savings</title>
<link>https://www.caclubindia.com/judiciary/itat-condones-2-073-day-delay-and-deletes-addition-for-cash-deposit-explained-by-property-sale-and-savings-6072.asp</link>
<pubDate>Wed, 5 Aug 2026 16:52:14 GMT</pubDate>
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<![CDATA[
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has condoned a delay of 2,073 days in filing an appeal and deleted an addition of Rs. 11 lakh made on account of cash deposits in a joint bank account.]]>
</description>
<author>CCI Team</author>
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<title>ITAT Quashes AY 2015-16 Reassessment as Section 148 Notice Issued After 1 April 2021 Was Invalid</title>
<link>https://www.caclubindia.com/judiciary/itat-quashes-ay-2015-16-reassessment-as-section-148-notice-issued-after-1-april-2021-was-invalid-6071.asp</link>
<pubDate>Wed, 5 Aug 2026 16:52:14 GMT</pubDate>
<description>
<![CDATA[
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has quashed the reassessment proceedings initiated against Vertex International Private Limited for Assessment Year (AY) 2015-16 after holding that the notice issued under Section 148 of the Income Tax Act on 29 June 2021 was not legally sustain]]>
</description>
<author>CCI Team</author>
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<title>ITAT Holds Estate with Sole Executor Taxable at Individual Slab Rates, Not Maximum Marginal Rate</title>
<link>https://www.caclubindia.com/judiciary/itat-holds-estate-with-sole-executor-taxable-at-individual-slab-rates-not-maximum-marginal-rate-6070.asp</link>
<pubDate>Wed, 5 Aug 2026 16:52:13 GMT</pubDate>
<description>
<![CDATA[
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has held that where the estate of a deceased person is administered by a sole executor, the income of the estate should be assessed at the slab rates applicable to an individual under Section 168(1)(a) of the Income Tax Act, subject to verifica]]>
</description>
<author>CCI Team</author>
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