Tag Archives: Union of India

PIL seeking investigation into private tax evasion lacks genuine public interest and locus standi.

By | August 18, 2026
0 Comment

PIL seeking investigation into private tax evasion lacks genuine public interest and locus standi. PIL seeking investigation into private tax evasion lacks genuine public interest and locus standi. Issue Whether a Public Interest Litigation (PIL) filed by a private individual seeking tax investigation and enforcement action against third-party entities is maintainable under Section 132 when… Read More »

High Courts cannot grant interim protection from arrest while dismissing a pre-arrest bail application.

By | August 18, 2026
0 Comment

High Courts cannot grant interim protection from arrest while dismissing a pre-arrest bail application. Issue Whether a High Court or Sessions Court, while rejecting an application for pre-arrest bail, has the jurisdiction to grant or extend interim protection from arrest for a specified period. Facts Pre-Arrest Bail Application: The respondent filed an application for pre-arrest… Read More »

Processing of Tax Returns of Sitting Judges Under New Tax Regime Kept in Abeyance Pending Adjudication

By | August 17, 2026
0 Comment

Processing of Tax Returns of Sitting Judges Under New Tax Regime Kept in Abeyance Pending Adjudication Issue Whether interim directions issued to halt the processing of tax returns of sitting High Court and Supreme Court Judges under the new tax regime should be modified to accommodate automated electronic processing by requiring Private Secretaries of Judges… Read More »

Rule 12(4) Governing Monthly Machine Production Capacity Calculation for Cess Is Constitutionally Valid

By | August 15, 2026
0 Comment

Rule 12(4) Governing Monthly Machine Production Capacity Calculation for Cess Is Constitutionally Valid Rule 12(4) Governing Monthly Machine Production Capacity Calculation for Cess Is Constitutionally Valid Issue Whether Rule 12(4) of the Health Security Se National Security Cess Rules, 2026, which computes cess based on the total monthly production capacity of all machines installed during… Read More »

Notice Signed on 31 March 2021 but Dispatched on 1 April 2021 Is Deemed Issued Post-Amendment

By | August 15, 2026
0 Comment

Notice Signed on 31 March 2021 but Dispatched on 1 April 2021 Is Deemed Issued Post-Amendment Issue Whether a reassessment notice under Section 148 dated and digitally signed on 31 March 2021, but dispatched via the ITBA system on 1 April 2021, is deemed issued under the amended law requiring compliance with Section 148A. Facts… Read More »

High Court Directs Specific Procedure for Handling Tax Returns of Judges Pending Final Writ Adjudication

By | August 15, 2026
0 Comment

High Court Directs Specific Procedure for Handling Tax Returns of Judges Pending Final Writ Adjudication High Court Directs Specific Procedure for Handling Tax Returns of Judges Pending Final Writ Adjudication Issue Whether the interim order prohibiting the processing of income tax returns of High Court and Supreme Court Judges under the new tax regime (Section… Read More »

Requirement of Degree in Agricultural Science for Valuers of Agricultural Land Under Rule 8A(3) Is Constitutionally Valid

By | August 15, 2026
0 Comment

Requirement of Degree in Agricultural Science for Valuers of Agricultural Land Under Rule 8A(3) Is Constitutionally Valid Requirement of Degree in Agricultural Science for Valuers of Agricultural Land Under Rule 8A(3) Is Constitutionally Valid Issue Whether Rule 8A(3) of the Wealth-tax Rules, 1957, which mandates a degree in Agricultural Science for registration as a valuer… Read More »

High Court Remands Time-Barred GST Appeal as Special Amnesty Scheme Stood Applicable

By | August 14, 2026
0 Comment

High Court Remands Time-Barred GST Appeal as Special Amnesty Scheme Stood Applicable High Court Remands Time-Barred GST Appeal as Special Amnesty Scheme Stood Applicable Issue Whether an appeal filed on 28.12.2023 against an order-in-original passed under Section 74 was entitled to the benefit of the special amnesty procedure under Notification No. 53/2023-Central Tax, despite the… Read More »

Assam GST Demand Order Set Aside as Time-Barred and Issued in Violation of Principles of Natural Justice

By | August 14, 2026
0 Comment

Assam GST Demand Order Set Aside as Time-Barred and Issued in Violation of Principles of Natural Justice Issue Whether a demand order passed under Section 73 of the Assam GST Act for FY 2018–19 on 30.04.2024 is time-barred in the absence of a State notification extending the limitation period under Section 168A. Whether a demand… Read More »

Omission of Rule 96(10) Applies to All Pending IGST Export Refund Proceedings Benefit

By | August 14, 2026
0 Comment

Omission of Rule 96(10) Applies to All Pending IGST Export Refund Proceedings Benefit Issue Whether the omission of sub-rule (10) of Rule 96 of the CGST Rules, 2017 via Notification No. 20/2024 with effect from 08.10.2024 applies to pending proceedings, enabling assessees to claim refunds of integrated tax (IGST) paid on exported goods/services without the… Read More »