The Delhi High Court dismissed the Income Tax Department’s appeal against Boeing’s Indian subsidiary, with Justices V Kameswar Rao and Vinod Kumar rejecting reliance on ITBA portal glitches for invalid assessment orders.
The Bombay High Court allowed videography of GST summons proceedings and permitted legal counsel to remain present at a visible but non-audible distance during questioning, reinforcing procedural safeguards in tax investigations while hearing a writ petition under Article 226.
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.
