taxworry.com provides a curated collection of court cases related to tax and FEMA issues in India. These cases serve as legal references for taxpayers, professionals, and researchers seeking judicial precedents. The page helps users understand how courts have interpreted tax laws and foreign exchange regulations.
Supreme Court of India
Supreme Court of India Digests
Supreme Court Upholds Retrospective Application Of Omitted Rule 96(10) Of CGST Rules To Pending Refund Proceedings
The Constitution Bench decision in Kolhapur Canesugar Works Ltd v. Union of India applies squarely, and the effect of repealing a statute or deleting a provision is to obliterate it from the statute book as completely…
Read digestSupreme Court Sets Aside Protective Arrest Relief Granted While Dismissing Pre-Arrest Bail Under CGST Act
The Court held that while dismissing a petition seeking pre-arrest bail on the ground that it is not maintainable, the High Court or the Sessions Court cannot extend or grant protection in the nature of interim…
Read digestSupreme Court Dismisses Article 32 Plea By Cgit Presiding Officers For 6th Pay Commission Scales
The Court held that pay fixation is an executive function, and courts are not suited to evaluate and compare the justifiability of differentiation of pay scales, which should be best left to the executive unless mala…
Read digestSupreme Court Sets Aside Section 74 GST Show Cause Notice And Order For Want Of Foundational Facts On Suppression
The Supreme Court held that proceedings under Section 73/74 can be initiated only on the satisfaction of the Assessing Officer; even if observations or objections are made on audit, the Assessing Officer should enter his satisfaction…
Read digestApex Court Upholds Section 263 Revision And Rejects Cbdt Memorandum Equating Export Quota Premium With Section 28 Incentives
The High Court set aside the Orders of ITAT dated 07.09.2007 and 15.10.2007, and this Court is not inclined to interfere with the impugned Judgment and is not keen to remand the matter to the High…
Read digestAuction Purchaser And Bank Succeed; Legal Representative’s Claim Under Section 60(1)(ccc) Code Of Civil Procedure And Non-Issuance Of Notice Held Not To Vitiate Sale.
The Supreme Court held that the requirement of notice under Order XXI Rule 22 of the Code is mandatory, but its non-issuance, in the circumstances, would have been an irregularity and not a defect in jurisdiction,…
Read digestSupreme Court Dismisses Revenue’s Appeal Against Quashing Of Reassessment Notice Over Itsc Settlement Order
The Supreme Court dismissed the Revenue’s appeal, finding no merit in it. The Court held that once the ITSC admits a settlement application, it assumes exclusive jurisdiction under Section 245F(2), and the regular assessment machinery is…
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