Judgements and Orders, Supreme Court and High courts of India

The Income Tax Appellate Tribunal (ITAT), Agra Bench, has condoned a delay of 123 days in filing an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)] and restored the matter for fresh adjudication on merits.

The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has quashed a reassessment order for Assessment Year (AY) 2015-16 after holding that the notice issued under Section 148 of the Income Tax Act on 8 April 2021 was time-barred and without juri

The Income Tax Appellate Tribunal (ITAT), Agra Bench, has set aside the order of the Commissioner of Income Tax (Appeals) [CIT(A)] that had remanded the assessment matter to the Assessing Officer (AO). The Tribunal restored the matter to the file of

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, has set aside a penalty of Rs. 1.50 lakh imposed under Section 112A of the Customs Act, 1962, on a G-Card holder of a Customs House Agent (CHA).

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, has held that umbrella panel fabric cut into predetermined triangular shapes and sizes is classifiable as a “made-up textile article” under Customs Tariff Heading (CTH) 6307 an

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai, has set aside the demand raised against M/s. Sri Selvi Weld Mesh and upheld the classification of specialised weld mesh parts used in poultry battery cages under CETH 84369100.

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Bangalore, has allowed CENVAT credit of Rs. 82.40 lakh claimed by M/s. Saravana Alloys Pvt. Ltd. on the basis of a proforma invoice.

The Hon’ble Delhi High Court in Gaurav Jain & Anr. v. Joint Commissioner (Appeals-II), CGST Delhi Zone & Anr. [W.P.(C) No. 8414 of 2026 dated July 31, 2026] held that the proviso to Section 107(6) of the Central Goods and Services Tax Act, 2017 ( “th

The Hon'ble Madras High Court (Madurai Bench) in M/s. Guru and Co. v. Union of India & Ors. [W.P.(MD) Nos. 14115, 14116, 14117, 14118, 14119, 14120, 14208, 18602 & 26403 of 2022 dated June 15, 2026] declared Notification No. 27/2017-Central Tax (Rate

The Hon'ble Madras High Court in KPR Enterprises v. State Tax Officer [W.P. Nos. 35453, 35458 and 35463 of 2024 dated June 12, 2026] dismissed the writ petitions challenging the assessment orders passed under Section 74 of the Central Goods and Servi