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    March 19, 2026   Case Laws GST
    Omission of statutory rule operates prospectively and lapses pending non final proceedings, enabling IGST refund processing.
    March 19, 2026   Case Laws GST
    Taxability of vouchers: vouchers not taxable per se; only underlying supplies and agent commission may attract GST, remitted for fresh decision.
    March 19, 2026   Case Laws GST
    Prematurity of writs: challenge statutory search and seizure only after exhausting CGST adjudication; provisional release available by procedure.
    March 19, 2026   Case Laws GST
    Fair opportunity to be heard: adjudication may proceed on other materials if originals of seized documents are not relied upon.
    March 19, 2026   Case Laws GST
    Procedural fairness: order passed without reply quashed and remitted subject to conditional pre-deposit and filing of reply.
    March 19, 2026   Case Laws GST
    Duplication of proceedings quashed; remand ordered subject to conditional payment and fresh personal hearing.
    March 19, 2026   Case Laws GST
    Effective service of notices: portal-only notice insufficient; order set aside and fresh hearing ordered with bank attachment released.
    March 19, 2026   Case Laws GST
    Service by electronic portal: failure to secure effective service and personal hearing requires remand and fresh consideration.
    March 19, 2026   Case Laws GST
    Classification by primary use determines concessional rate if rubber rings are hard rubber and solely for irrigation.
    March 19, 2026   Case Laws Income Tax
    Abstention in parallel proceedings: court dismissed fresh writ where identical issue was pending, liberty to seek additional question.
    March 19, 2026   Case Laws Income Tax
    Abatement of assessment: completed assessments survive search but a subsequent Section 153A block assessment merges prior orders.
    March 19, 2026   Case Laws Income Tax
    Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
    March 19, 2026   Case Laws Income Tax
    Right to disclosure: originals of foreign documents on the record; admissibility and authentication to be decided at trial.
    March 19, 2026   Case Laws Income Tax
    Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
    March 19, 2026   Case Laws Income Tax
    Assessment against a ceased amalgamating company lacks jurisdiction; notices issued in its name are void but Revenue may proceed afresh.
    March 19, 2026   Case Laws Income Tax
    Revisional power: not available for mere difference of opinion; AO's findings on cash credits upheld on record.
    March 19, 2026   Case Laws Income Tax
    Limitation on carry forward of capital losses upheld; interest on delayed compensation treated as deductible income.
    March 19, 2026   Case Laws Income Tax
    Exemption for retrenchment compensation: government approved VRS severance held non taxable under section 10(10B).
    March 19, 2026   Case Laws Income Tax
    Tax Collection at Source: documentary return reconciliation established collection and deposit, so additional TCS levy was set aside.
    March 19, 2026   Case Laws Income Tax
    Determination of income without rejecting books: suo motu net profit addition deleted; parking slots remitted; capitalised interest allowed.
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March 19, 2026   Case Laws GST
Omission of statutory rule operates prospectively and lapses pending non final proceedings, enabling IGST refund processing.
March 19, 2026   Case Laws GST
Taxability of vouchers: vouchers not taxable per se; only underlying supplies and agent commission may attract GST, remitted for fresh decision.
March 19, 2026   Case Laws GST
Prematurity of writs: challenge statutory search and seizure only after exhausting CGST adjudication; provisional release available by procedure.
March 19, 2026   Case Laws GST
Fair opportunity to be heard: adjudication may proceed on other materials if originals of seized documents are not relied upon.
March 19, 2026   Case Laws GST
Procedural fairness: order passed without reply quashed and remitted subject to conditional pre-deposit and filing of reply.
March 19, 2026   Case Laws GST
Duplication of proceedings quashed; remand ordered subject to conditional payment and fresh personal hearing.
March 19, 2026   Case Laws GST
Effective service of notices: portal-only notice insufficient; order set aside and fresh hearing ordered with bank attachment released.
March 19, 2026   Case Laws GST
Service by electronic portal: failure to secure effective service and personal hearing requires remand and fresh consideration.
March 19, 2026   Case Laws GST
Classification by primary use determines concessional rate if rubber rings are hard rubber and solely for irrigation.
March 19, 2026   Case Laws Income Tax
Abstention in parallel proceedings: court dismissed fresh writ where identical issue was pending, liberty to seek additional question.
March 19, 2026   Case Laws Income Tax
Abatement of assessment: completed assessments survive search but a subsequent Section 153A block assessment merges prior orders.
March 19, 2026   Case Laws Income Tax
Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent.
March 19, 2026   Case Laws Income Tax
Right to disclosure: originals of foreign documents on the record; admissibility and authentication to be decided at trial.
March 19, 2026   Case Laws Income Tax
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examination proceed immediately.
March 19, 2026   Case Laws Income Tax
Assessment against a ceased amalgamating company lacks jurisdiction; notices issued in its name are void but Revenue may proceed afresh.
March 19, 2026   Case Laws Income Tax
Revisional power: not available for mere difference of opinion; AO's findings on cash credits upheld on record.
March 19, 2026   Case Laws Income Tax
Limitation on carry forward of capital losses upheld; interest on delayed compensation treated as deductible income.
March 19, 2026   Case Laws Income Tax
Exemption for retrenchment compensation: government approved VRS severance held non taxable under section 10(10B).
March 19, 2026   Case Laws Income Tax
Tax Collection at Source: documentary return reconciliation established collection and deposit, so additional TCS levy was set aside.
March 19, 2026   Case Laws Income Tax
Determination of income without rejecting books: suo motu net profit addition deleted; parking slots remitted; capitalised interest allowed.

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GST - States

Monetary limits continue to govern departmental filing of...

GST departmental appeal limits and Zonal Law Committees updated for review, appeal selection, and uniform appellate practice.

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GST - States May 29, 2026 Circulars
Monetary limits continue to govern departmental filing of appeals, applications and special leave petitions under the UPGST framework: GSTAT matters below Rs. 20,00,000, High Court matters below Rs. 1,00,00,000 and Supreme Court matters below Rs. 2,00,00,000 are ordinarily not to be pursued. The limits do not apply where a provision, rule, regulation, order, notification, direction or circular is treated as unconstitutional, or where the dispute concerns valuation, classification, refunds, place of supply, recurring interpretative issues, adverse costs or observations, or any matter the Commissioner considers necessary in the interest of justice or revenue. Zonal Law Committees are to review first appellate orders, meet at least twice monthly, record minutes and identify cases for appeal or best-practice circulation.
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Acts Income Tax
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