Property Tax Is First Charge On Property; Auction Purchaser Liable To Pay It Before Sale: Calcutta High Court

The Calcutta High Court has held that property tax is a first charge on property and the auction purchaser is liable to pay property tax prior to sale. The bench stated that where a statutory first charge is created on the property, such as in respect of property tax under Section 232 of the Kolkata Municipal Corporation Act, 1980, the municipal authority is entitled to...

Trial Court Can't Revisit Issue Of Limitation Once Delay Has Been Condoned By High Court: Delhi High Court

The Delhi High Court dismissed an appeal under section 37 of the Arbitration and Conciliation Act, 1996 (Arbitration Act) filed by Delhi Transco Limited (DTL) upholding an arbitral award in favour of M/s Hindustan Urban Infrastructure Limited. The Court further held that once an issue of limitation has already been decided by the High Court and the delay in filing the petition under...

Income Tax | Manual Filing Of Appeal By NRI Valid For DTVSV Scheme Benefits: Gujarat High Court

The Gujarat High Court held that the manual filing of an appeal by an NRI is valid for DTVSV (Direct Tax Vivad Se Vishwas Scheme, 2024) Scheme Benefits. Justices Bhargav D. Karia and Pranav Trivedi were addressing the case where the petitioner/assessee has challenged the communication issued by the respondent authorities, whereby the declaration made by the assessee under the Direct...

Delhi High Court Dismisses Revenue's Demand Against Casio India In Transfer Pricing Case

The Delhi High Court has recently dismissed a transfer pricing demand against Casio India, a wholly-owned subsidiary of the Japanese watchmaker, related to advertising, marketing and promotion expenses for the assessment year 2017-18The Division Bench of Justice V Kameswar Rao and Justice Vinod Kumar ruled that the issue had already been settled in Casio's favour in previous years and...

Forced Shift Of Arbitration Venue Without Consent Of Party Amounts To Perversity: Telangana High Court

The Telangana High Court has held that the forced shift of the Arbitration Venue without the consent of a party amounts to perversity and patent lack of inherent jurisdiction.The order was passed in a writ petition, challenging a procedural order, by way of which the venue of the 'Closing hearing' was moved from New Delhi to IDRC in London without considering the objections of...

Delhi High Court Directs Registry To Add 'DIN Field' In GST Writ Petitions To Avoid Conflicting Rulings

In order to avoid duplication of GST cases, the Delhi High Court has asked its Registry to add a new field for filing of writ petitions to record DIN (Document Identification Number) and date of order being challenged.A division bench of Justices Prathiba M. Singh and Shail Jain passed the direction on observing that multiple writ petitions were being filed challenging same impugned...

Gauhati High Court Quashes ₹19.5 Crore GST Notice Against PepsiCo

The Gauhati High Court recently quashed a ₹19.5 crore show cause notice (SCN) issued to food and beverage giant PepsiCo India Holdings Pvt. Ltd. under the CGST Act, ruling that the GST department failed to comply with the mandatory process of return scrutiny before initiating tax demand proceedings.In a judgment delivered on September 19, 2025, a single bench of Justice Soumitra Saikia...

Taxpayer Cannot Be Left At Mercy Of Assessing Officer Who Chooses To Delay Payment Of Genuine Refunds: Allahabad High Court

While dealing with a writ petition for refund of Tax Deducted at Source (TDS), the Allahabad High Court has held that when the documents for TDS are provided by the assesee, the Assessing Officer must process the refund and cannot delay payment of refund in genuine cases. The bench of Justice Shekhar B. Saraf and Justice Prashant Kumar held “a taxpayer should not be left at...

Printing Digital Images/Letters On Paper Constitutes Services, Attracts 18% GST Not 12%: Kerala High Court

The Kerala High Court has held that printing digital images/letters on paper constitutes services, and attracts 18% GST not 12%.The question before the bench was to determine whether the assessee's printing activities ie. converting the figures, letters, photographs etc., in a digital form, into physical format by printing it on paper were liable to GST at 12% or 18%.Justice Ziyad Rahman...

Input Tax Credit Can't Be Blocked If Credit Balance Is Nil: Bombay High Court

The Bombay High Court on Tuesday held that Input Tax Credit (ITC) cannot be blocked under Rule 86-A of the Central Goods and Services Tax Rules, 2017, if the electronic credit ledger of a taxpayer shows a nil balance on the date of the blocking order. A Division Bench of Justice M S Sonak and Justice Advait M Sethna observed, “Therefore, on a plain reading of the rule, if on...

Delhi High Court Drops Suo Moto Contempt Action Against Income Tax Officer For Allegedly Passing Unreasoned Order

The Delhi High Court has dropped the civil contempt proceedings initiated against a Principal Commissioner of Income Tax (now retired) six years ago, for alleged wilful disobedience of its order to give reasons for insisting an assessee to deposit 20% demand in appeal.The proceedings were initiated suo moto in 2019 on a prima facie opinion but on a closer scrutiny, Justice Vikas Mahajan now...

[Arbitration Act] Limitation For Filing S.11 Application To Be Calculated From Date Of S.21 Notice, Not From Date Of Dispute: Rajasthan HC

The Rajasthan High Court, Jaipur Bench, has held that the limitation for filing a Section 11 application under the A&C Act would be calculated from the date of serving the Section 21 notice to the other side and not from the date when the cause of action had arisen. The bench of Justice Anoop Kumar Dhand was hearing a Section 11 application praying for the appointment of...