Madras High Court: Guru and Co. v. UOI and Ors. The petitioners challenged Notifications Nos. 27/2017 and 28/2017 (CGST/IGST) and the corresponding State Notifications, contending that the Government had expanded the scope of GST by introducing the expression “enforceable right in a court of law”, which was not part of the GST Council’s recommendations. …
Delhi High Court: PCIT v. M/s Globe Capital Market Ltd. The controversy arose from the assessment proceedings for Assessment Year 2018–19, wherein the Assessing Officer invoked Section 56(2)(x) of the Income-tax Act, 1961, which taxes the receipt of property for inadequate consideration. The Assessing Officer treated the company’s buyback of its own shares at …
M/s Schwing Setter (India) Pvt. Ltd. v. Assistant Commissioner of Income Tax/Income Tax Officer The Madras High Court has set aside the reassessment proceedings initiated against an engineering equipment manufacturer after finding that the IT Deptt. reopened the assessment based on material that had already been disclosed and examined during the original assessment. Schwing …
Bombay High Court: Accost Media LLP v. DCIT The High Court has set aside ITAT Order, holding that the tribunal failed to adjudicate a taxpayer’s jurisdictional objection alleging non-compliance with the mandatory assessment procedure. The Court ruled that the issue went to the root of the matter and required adjudication by the Tribunal. The …
Bombay High Court: CIT v. Impact Foundation The Court dismissed the Deptt. Appeal against Impact Foundation holding that revisionary proceedings under the IT Act could not be sustained merely because the Commissioner believed the AO should have conducted further enquiry. The Court held that where the AO has examined an issue and taken a …
Bombay High Court: M/s. Rollmet LLP, and Ors. v. The UOI and Ors. Consolidated show cause notices issued under Sections 73 and 74 of the CGST Act were challenged on the ground that multiple financial years cannot be clubbed together. The department argued that the Act does not prohibit issuance of a composite …
Madras High Court: Bharathidasan University v. Joint Commissioner of GST(ST-Intelligence), Trichy Division The court upheld the GST demand on affiliation and inspection fees collected by the University, holding that such services do not fall within the scope of the exemption provided to educational institutions under Notification No. 12/2017. The Court held that the GST …
Team ALA Legal and Shruti Garg
August 7, 2026
GST / Goods and Service Tax, Indirect Tax (Old Regime)
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