Income Tax Act Amendments| Rs.16.5 Lakh Crore Reassessment Cases Pending, Hearing on April 6: Centre To Supreme Court

The Supreme Court of India was informed by the Government of India about proposed amendments to Section 150, effective April 1, 2026. Representing the Union of India, the ASG said changes would affect pending assessment and reassessment cases nationwide.

Forum Shopping Undermines High Courts’ Constitutional Status: Supreme Court Rejects GST Transfer Pleas

Supreme Court of India declined to transfer GST challenges from High Courts, warning consolidation risks forum shopping and weakens balance. Turf clubs sought unified rulings on horse racing taxation, citing issues, but the Court stressed constitutional autonomy tax amendments.

Tax Refund Can Be Granted Only When Burden Is Not Transferred: Supreme Court

The Supreme Court of India held that tax refunds are payable only when the burden has not been passed on, warning courts against creating mechanisms beyond statutory limits. Referring to Section 54, it directed amounts to the Consumer Fund.