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    May 30, 2026   Case LawsGST
    GST appeal limitation cannot be extended beyond the statutory condonable period; Section 5 of the Limitation Act is excluded.
    May 30, 2026   Case LawsGST
    GST penalty cannot exceed the statutory maximum under Section 125 when split between CGST and SGST.
    May 30, 2026   Case LawsGST
    Procedural time limit cannot defeat retrospective input tax credit relief; rectification application restored for fresh merits review.
    May 30, 2026   Case LawsGST
    Personal hearing in GST adjudication is mandatory; ex parte assessment and appellate orders were set aside for natural justice breach.
    May 30, 2026   Case LawsGST
    Intermediary services treated as taxable in India, excluding export status and refund of unutilized input tax credit.
    May 30, 2026   Case LawsGST
    GST concessional rate for biodegradable bags depends on scientific proof, which advance ruling forums cannot conclusively determine.
    May 30, 2026   Case LawsGST
    Judicial restraint in advance ruling proceedings leaves the dredging and desilting exemption issue open for statutory appeal.
    May 30, 2026   Case LawsGST
    Advance ruling maintainability and wetland conversion fee taxability under reverse charge were rejected as exempt.
    May 30, 2026   Case LawsIncome Tax
    Natural justice in reassessment proceedings did not justify writ interference where statutory appeal remained available.
    May 30, 2026   Case LawsIncome Tax
    Principle of consistency upheld: ITAT sustained only 1% commission income on gross bank transactions and deleted the balance addition.
    May 30, 2026   Case LawsIncome Tax
    Statutory finality after immunity under section 270AA barred rectification and excluded section 115BBE on estimated expenditure disallowance.
    May 30, 2026   Case LawsIncome Tax
    Actual rent and separate amenity charges must be respected; enhanced annual value, interest disallowance, and section 14A additions fail.
    May 30, 2026   Case LawsIncome Tax
    TDS principles on stockist margins, ESOP taxation, and MSME delayed-payment interest excluded from withholding at earlier stages
    May 30, 2026   Case LawsIncome Tax
    Reassessment beyond three years fails where escaped income is below the statutory threshold and sanction is invalid.
    May 30, 2026   Case LawsIncome Tax
    Reasonable cause for notice non-compliance defeated penalty where medical incapacity explained the default.
    May 30, 2026   Case LawsIncome Tax
    Amortisation, exempt-income disallowance and intangible asset depreciation are analysed through contractual rights and own-funds principles.
    May 30, 2026   Case LawsIncome Tax
    Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
    May 30, 2026   Case LawsIncome Tax
    Penalty notice vagueness under section 270A invalidates proceedings when the precise limb of charge is not specified.
    May 30, 2026   Case LawsIncome Tax
    Dominant object test: Arabic and Islamic instruction treated as education, not a religious trust, restoring tax approvals.
    May 30, 2026   Case LawsIncome Tax
    Concessional tax regime under section 115BAA prevails, with MAT under section 115JB held inapplicable.
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    May 30, 2026   Case Laws GST
    GST appeal limitation cannot be extended beyond the statutory condonable period; Section 5 of the Limitation Act is excluded.
    May 30, 2026   Case Laws GST
    GST penalty cannot exceed the statutory maximum under Section 125 when split between CGST and SGST.
    May 30, 2026   Case Laws GST
    Procedural time limit cannot defeat retrospective input tax credit relief; rectification application restored for fresh merits review.
    May 30, 2026   Case Laws GST
    Personal hearing in GST adjudication is mandatory; ex parte assessment and appellate orders were set aside for natural justice breach.
    May 30, 2026   Case Laws GST
    Intermediary services treated as taxable in India, excluding export status and refund of unutilized input tax credit.
    May 30, 2026   Case Laws GST
    GST concessional rate for biodegradable bags depends on scientific proof, which advance ruling forums cannot conclusively determine.
    May 30, 2026   Case Laws GST
    Judicial restraint in advance ruling proceedings leaves the dredging and desilting exemption issue open for statutory appeal.
    May 30, 2026   Case Laws GST
    Advance ruling maintainability and wetland conversion fee taxability under reverse charge were rejected as exempt.
    May 30, 2026   Case Laws Income Tax
    Natural justice in reassessment proceedings did not justify writ interference where statutory appeal remained available.
    May 30, 2026   Case Laws Income Tax
    Principle of consistency upheld: ITAT sustained only 1% commission income on gross bank transactions and deleted the balance addition.
    May 30, 2026   Case Laws Income Tax
    Statutory finality after immunity under section 270AA barred rectification and excluded section 115BBE on estimated expenditure disallowance.
    May 30, 2026   Case Laws Income Tax
    Actual rent and separate amenity charges must be respected; enhanced annual value, interest disallowance, and section 14A additions fail.
    May 30, 2026   Case Laws Income Tax
    TDS principles on stockist margins, ESOP taxation, and MSME delayed-payment interest excluded from withholding at earlier stages
    May 30, 2026   Case Laws Income Tax
    Reassessment beyond three years fails where escaped income is below the statutory threshold and sanction is invalid.
    May 30, 2026   Case Laws Income Tax
    Reasonable cause for notice non-compliance defeated penalty where medical incapacity explained the default.
    May 30, 2026   Case Laws Income Tax
    Amortisation, exempt-income disallowance and intangible asset depreciation are analysed through contractual rights and own-funds principles.
    May 30, 2026   Case Laws Income Tax
    Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenuine activity.
    May 30, 2026   Case Laws Income Tax
    Penalty notice vagueness under section 270A invalidates proceedings when the precise limb of charge is not specified.
    May 30, 2026   Case Laws Income Tax
    Dominant object test: Arabic and Islamic instruction treated as education, not a religious trust, restoring tax approvals.
    May 30, 2026   Case Laws Income Tax
    Concessional tax regime under section 115BAA prevails, with MAT under section 115JB held inapplicable.

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      Home› Highlights › GST › 2026 › July, 2026 › This
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      GST

      GST notice and adjudication order issued against a deceased...

      GST proceedings against a deceased proprietor are void; notice, adjudication and recovery were quashed, with liberty preserved.

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      GSTJuly 1, 2026Case LawsHC
      GST notice and adjudication order issued against a deceased proprietor were unsustainable because foundational proceedings taken in the name of a dead person are void. The consequential recovery steps, including freezing of the bank account, also failed as they depended on invalid proceedings. The High Court quashed the notice, order and recovery action, while reserving liberty to initiate fresh proceedings against the legal heir if permissible in law.
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