Supreme Court & High Courts Weekly Round-up [Feb 1st to Feb 7th,2025]
This weekly round-up analytically summarizes the key stories related to the Supreme Court and High Court reported at Taxscan.in during the previous...
![Court Cannot Condone Delay in Filing of Appeal Beyond Timeline u/s 107(1) and 107(4) CGST Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Delhi-High-Court-CGST-CGST-Act-Taxscan-.jpg "Court Cannot Condone Delay in Filing of Appeal Beyond Timeline u/s 107(1) and 107(4) CGST Act: Delhi HC [Read Order]")
![Filing ITR after Due Date still Constitutes Offence u/s 276CC, Even before Prosecution: Supreme Court [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2025/02/Supreme-Court-ITR-Filing-ITR-ITR-filing-after-due-date-Section-276CC-of-Income-Tax-Act-TAXSCAN.jpg "Filing ITR after Due Date still Constitutes Offence u/s 276CC, Even before Prosecution: Supreme Court [Read Judgement]")
![CESTAT upholds Rejection of Nil CVD Benefit Claim for Failing to Meet Updated Conditions [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/CESTAT-CESTAT-Chennai-CVD-Taxscan-.jpg "CESTAT upholds Rejection of Nil CVD Benefit Claim for Failing to Meet Updated Conditions [Read Order]")
![Supreme Courts trashes PIL against Income Tax TDS on Salaried Class [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2025/02/Supreme-Courts-Income-Tax-TDS-taxscan.jpg "Supreme Courts trashes PIL against Income Tax TDS on Salaried Class [Read Judgement]")
Non-Disclosure of Sensitive Information by DGGI for Search Operation not Amounts to Violation of Natural Justice Principles: Calcutta HC [Read Order]
The Calcutta High Court, in its recent judgement has held that the non-disclosure of sensitive information gathered by Directorate General of Goods and Services Tax Intelligence (DGGI) forming the...
![Non-Disclosure of Sensitive Information by DGGI for Search Operation not Amounts to Violation of Natural Justice Principles: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Calcutta-High-Court-DGGI-Natural-Justice-Principles-Natural-Justice-Taxscan.jpg "Non-Disclosure of Sensitive Information by DGGI for Search Operation not Amounts to Violation of Natural Justice Principles: Calcutta HC [Read Order]")
Supreme Court quashes FIR against Ex-Excise Commissioner on Disproportionate Assets held from 1996 to 2020, Observes Change in Economy [Read Judgement]
In a recent judgment, the Supreme Court of India recently quashed a First Information Report ( FIR ) lodged against a former Excise Commissioner accused of possessing disproportionate assets from...
![Supreme Court quashes FIR against Ex-Excise Commissioner on Disproportionate Assets held from 1996 to 2020, Observes Change in Economy [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2025/01/Supreme-Court-Supreme-Court-of-India-FIR-against-Ex-Excise-Commissioner-Change-in-Economy-taxscan.jpg "Supreme Court quashes FIR against Ex-Excise Commissioner on Disproportionate Assets held from 1996 to 2020, Observes Change in Economy [Read Judgement]")
Setback to Tiger Global in Flipkart Deal: Supreme Court stays DTAA Benefits, says 'Through Consideration Required’ [Read Judgement]
The latest decision that has been passed by the apex court has stayed the Double Tax Avoidance Agreement ( DTAA ) benefits granted by the Delhi High Court, which has caused a setback to Tiger Global...
Authorised Signatories/Employees of Company not liable to GST Penalty u/s 122(1-A) and 137: Supreme Court in Maersk GST Fraud Case [Read Judgement]
In a notable ruling, the Supreme Court of India ruled that the employees of a Company may not be attributed liability for Goods and Services Tax ( GST ) Penalty under Section 122(1-A) and Section 137...
![Authorised Signatories/Employees of Company not liable to GST Penalty u/s 122(1-A) and 137: Supreme Court in Maersk GST Fraud Case [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2025/01/Supreme-Court-Supreme-Court-of-India-Goods-and-Services-Tax-GST-Penalty-Section-1221-A-taxscan-1.jpg "Authorised Signatories/Employees of Company not liable to GST Penalty u/s 122(1-A) and 137: Supreme Court in Maersk GST Fraud Case [Read Judgement]")
Do the President, Prime Minister, and High Officials Pay Income Tax? Know Limitations and Exemptions
Today, as we celebrate the 76th Republic Day of India, a day that marks the adoption of our Constitution and the ideals of justice, equality, and liberty, let’s take a closer look at the individuals...
