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taxation case law

Income Tax Settlement Commission’s Final Order Bars Subsequent Reassessment: SC
Judiciary
Income Tax Settlement Commission’s Final Order Bars Subsequent Reassessment: SC

Supreme Court holds that once the Income Tax Settlement Commission passes a final order under Section 245D(4), the Revenue cannot reopen the same assessment year through reassessment proceedings under Section 147.

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Gujarat HC Quashes GST Order Based on Fake AI Case Laws, Mandates AI Safeguards [Read Judgment] Judiciary
Gujarat HC Quashes GST Order Based on Fake AI Case Laws, Mandates AI Safeguards [Read Judgment]

Gujarat High Court quashes Faiz Enterprise's GST cancellation orders after finding reliance on non-existent and irrelevant AI-generated case laws, and mandates verification safeguards for AI use by tax authorities.

Gujarat HC Directs Revocation Of GST Registration Cancellation After Tax Deposit  Verification [Read Order] Judiciary
Gujarat HC Directs Revocation Of GST Registration Cancellation After Tax Deposit Verification [Read Order]

Gujarat High Court orders revocation of GST registration cancellation after confirming full payment of outstanding tax, interest, and late fees.

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