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    August 24, 2026   Case LawsGST
    Portal order discrepancies invalidated rectification rejection, requiring fresh reasoned consideration after hearing and prompt communication of the o...
    August 24, 2026   Case LawsGST
    Input tax credit mismatch verification requires invoice scrutiny before confirming demand, requiring fresh adjudication after a hearing opportunity.
    August 24, 2026   Case LawsGST
    GST appeal limitation runs from a timely rectification order, requiring refund appeals to be considered on merits.
    August 24, 2026   Case LawsGST
    GST proceedings against a deceased proprietor were quashed, preserving lawful recovery action against the legal heir.
    August 24, 2026   Case LawsGST
    AI-generated case law reliance in a tax order triggers scrutiny of citation authenticity and relevance.
    August 24, 2026   Case LawsGST
    GST appeal delay condoned where unresolved factual questions required restoration of the statutory appeal for merits adjudication.
    August 24, 2026   Case LawsGST
    Electronic credit ledger blocking cannot create a negative input tax credit balance; excess restriction requires statutory recovery procedures.
    August 24, 2026   Case LawsGST
    Cum-tax valuation of post-composition supplies requires tax extraction from invoice values where tax was not separately collected.
    August 24, 2026   Case LawsIncome Tax
    Actuarial deficit contributions to approved superannuation funds remain deductible despite ceilings for ordinary annual contributions.
    August 24, 2026   Case LawsIncome Tax
    Actuarial deficit funding remains deductible where approved superannuation and gratuity funds require contributions to restore actuarial solvency.
    August 24, 2026   Case LawsIncome Tax
    Actuarial-deficit superannuation funding falls outside ordinary annual contribution limits, preserving deduction for payments needed to maintain fund ...
    August 24, 2026   Case LawsIncome Tax
    Fixed-deposit interest is taxable trust income absent a donor's specific written direction treating it as corpus.
    August 24, 2026   Case LawsIncome Tax
    Doctrine of merger bars a writ challenge to a Tribunal recall order once the final appellate order is under statutory appeal.
    August 24, 2026   Case LawsIncome Tax
    Limitation for recovery sales extends only for live claims, with COVID-19 and stay periods excluded for quasi-judicial proceedings.
    August 24, 2026   Case LawsIncome Tax
    Co-operative bank interest qualifies for section 80P(2)(d) deduction where no distinguishing facts depart from earlier years.
    August 24, 2026   Case LawsIncome Tax
    Specified authority approval after three years is jurisdictional; approval from an incorrect authority invalidates reassessment proceedings entirely.
    August 24, 2026   Case LawsIncome Tax
    Charitable marathon sponsorships retained exemption where activities furthered stated objects and did not constitute independent commercial activity.
    August 24, 2026   Case LawsIncome Tax
    Assessment of an amalgamated non-existent entity is void from inception and cannot be cured by successor participation.
    August 24, 2026   Case LawsIncome Tax
    Documentary evidence shifts the burden to Revenue, protecting genuine commission, cash credits and customary business expenses from disallowance.
    August 24, 2026   Case LawsIncome Tax
    Excess TDS refund follows nil-income reassessment, treating the refund as consequential relief rather than a fresh reassessment claim.
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    August 24, 2026   Case Laws GST
    Portal order discrepancies invalidated rectification rejection, requiring fresh reasoned consideration after hearing and prompt communication of the order.
    August 24, 2026   Case Laws GST
    Input tax credit mismatch verification requires invoice scrutiny before confirming demand, requiring fresh adjudication after a hearing opportunity.
    August 24, 2026   Case Laws GST
    GST appeal limitation runs from a timely rectification order, requiring refund appeals to be considered on merits.
    August 24, 2026   Case Laws GST
    GST proceedings against a deceased proprietor were quashed, preserving lawful recovery action against the legal heir.
    August 24, 2026   Case Laws GST
    AI-generated case law reliance in a tax order triggers scrutiny of citation authenticity and relevance.
    August 24, 2026   Case Laws GST
    GST appeal delay condoned where unresolved factual questions required restoration of the statutory appeal for merits adjudication.
    August 24, 2026   Case Laws GST
    Electronic credit ledger blocking cannot create a negative input tax credit balance; excess restriction requires statutory recovery procedures.
    August 24, 2026   Case Laws GST
    Cum-tax valuation of post-composition supplies requires tax extraction from invoice values where tax was not separately collected.
    August 24, 2026   Case Laws Income Tax
    Actuarial deficit contributions to approved superannuation funds remain deductible despite ceilings for ordinary annual contributions.
    August 24, 2026   Case Laws Income Tax
    Actuarial deficit funding remains deductible where approved superannuation and gratuity funds require contributions to restore actuarial solvency.
    August 24, 2026   Case Laws Income Tax
    Actuarial-deficit superannuation funding falls outside ordinary annual contribution limits, preserving deduction for payments needed to maintain fund solvency.
    August 24, 2026   Case Laws Income Tax
    Fixed-deposit interest is taxable trust income absent a donor's specific written direction treating it as corpus.
    August 24, 2026   Case Laws Income Tax
    Doctrine of merger bars a writ challenge to a Tribunal recall order once the final appellate order is under statutory appeal.
    August 24, 2026   Case Laws Income Tax
    Limitation for recovery sales extends only for live claims, with COVID-19 and stay periods excluded for quasi-judicial proceedings.
    August 24, 2026   Case Laws Income Tax
    Co-operative bank interest qualifies for section 80P(2)(d) deduction where no distinguishing facts depart from earlier years.
    August 24, 2026   Case Laws Income Tax
    Specified authority approval after three years is jurisdictional; approval from an incorrect authority invalidates reassessment proceedings entirely.
    August 24, 2026   Case Laws Income Tax
    Charitable marathon sponsorships retained exemption where activities furthered stated objects and did not constitute independent commercial activity.
    August 24, 2026   Case Laws Income Tax
    Assessment of an amalgamated non-existent entity is void from inception and cannot be cured by successor participation.
    August 24, 2026   Case Laws Income Tax
    Documentary evidence shifts the burden to Revenue, protecting genuine commission, cash credits and customary business expenses from disallowance.
    August 24, 2026   Case Laws Income Tax
    Excess TDS refund follows nil-income reassessment, treating the refund as consequential relief rather than a fresh reassessment claim.

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      Home› Highlights › GST › 2026 › August, 2026 › This
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      GST

      Reliance exclusively on AI-generated case laws in a State Tax...

      AI-generated case law reliance in a tax order triggers scrutiny of citation authenticity and relevance.

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      GSTAugust 24, 2026Case LawsHC
      Reliance exclusively on AI-generated case laws in a State Tax Officer's order prompted High Court scrutiny. The AGP was directed to obtain instructions on whether the cited authorities exist and are relevant to the issue. Failing such instructions, the High Court indicated it would require the officer's personal presence. If the cited case laws are non-existent or do not remotely apply, the High Court indicated that appropriate action against the officer may follow. Instructions were required by the next hearing date.
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      ActsIncome Tax
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