Judgement

This case involves a business owner whose GST registration was cancelled by tax authorities. The court intervened to provide a path for the business owner to get their registration back, provided they meet specific legal requirements.

Revocation of GST Registration Cancellation: Conditional Relief Based on Return Filing and Tax Liability Settlement

Articles

The Income Tax Department is using AI to detect fake HRA claims by cross-checking bank transactions, PAN, Aadhaar, landlord ITRs, and property records to prevent tax evasion.

HRA Alert: Income Tax Dept Using AI to Spot Fake Rent Claims

Section 87A rebate reduces tax liability for individuals. Up to Rs 5 lakh (old regime) and Rs 12 lakh (new regime) income, tax becomes zero. Marginal relief prevents excess tax burden beyond limits.

 Section 87A Rebate Explained: Zero Tax up to Rs 12 Lakh & Marginal Relief Rules Simplified

The Delhi High Court intervened, deciding that if a rule is meant to help taxpayers in genuine trouble, it shouldn't be held hostage by bureaucratic oversight or "missing" dates.

Delhi High Court Sets Precedent: Genuine Taxpayer Hardship Cannot Be Ignored

Court limits addition to seized cash, rejects inflated amount based on inconsistent assessment approach

High Court Limits Section 69A Addition to Actual Cash Seized

The Karnataka High Court ruled that ITC claims cannot be denied if returns were filed within the extended deadline under Section 16(5) of the CGST Act. The Court set aside the rejection order and directed fresh reconsideration.

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Revocation of GST Registration Cancellation: Conditional Relief Based on Return Filing and Tax Liability Settlement

HRA Alert: Income Tax Dept Using AI to Spot Fake Rent Claims

Section 87A Rebate Explained: Zero Tax up to Rs 12 Lakh & Marginal Relief Rules Simplified

Delhi High Court Sets Precedent: Genuine Taxpayer Hardship Cannot Be Ignored

High Court Limits Section 69A Addition to Actual Cash Seized

ITC Claim Valid Despite Delay: Karnataka High Court Applies CGST Section 16(5) Amendment