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September 30, 2026   Notifications Income Tax
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance.
September 30, 2026   Notifications Labour laws
ESI scheme expansion in Gujarat makes employer and employee contributions payable and extends statutory insurance benefits across specified districts.
September 30, 2026   Circulars Income Tax
Income-tax return and audit-report deadlines for specified taxpayers are extended under revised annual filing timelines.
September 30, 2026   Circulars Customs
Special Notified Zone relocation permits controlled rough-diamond auctions, customs-cleared sales, and re-export of unsold whole lots.
September 30, 2026   Case Laws GST
Inverted duty structure refunds require proof that cotton yarn was manufactured rather than merely traded before eligibility is determined.
September 30, 2026   Case Laws GST
Reliance on Quashed GST Circular Requires Fresh Examination of Inverted-Duty Refund Eligibility for Cotton-Yarn Clearances.
September 30, 2026   Case Laws GST
Transitional input tax credit claims may use extended filing and revision facility, subject to merits verification.
September 30, 2026   Case Laws GST
Statutory personal hearing requirements invalidate unreasoned GST demands based solely on duplicate e-way bills and require fresh adjudication.
September 30, 2026   Case Laws GST
Reasoned Appellate Orders Require Consideration of Grounds, with Remand for Effective Hearing and Fresh Adjudication
September 30, 2026   Case Laws GST
Common portal service of GST notices may not establish effective notice, permitting writ relief against limitation dismissal.
September 30, 2026   Case Laws GST
Parallel GST proceedings require identical subject matter; distinct ITC allegations, adequate hearing notices, and supplier-payment conditions remain enforceable.
September 30, 2026   Case Laws GST
Curable GST registration non-compliance permits restoration consideration where bank details are corrected and statutory dues are cleared.
September 30, 2026   Case Laws GST
Procedural validity of GST assessment order defeats challenge despite zero-rated supply refund claim and related interest and penalty demands.
September 30, 2026   Case Laws GST
E-way bill Part-B omissions require proven tax-evasion intent, while missing MOV-09 orders vitiate detention penalties.
September 30, 2026   Case Laws GST
Expired e-way bill penalties require tax-evasion context; clerical PIN-code errors without evasive intent should not trigger detention.
September 30, 2026   Case Laws GST
E-way bill Part-B omissions require evidence of tax-evasion intent before detention penalties can be sustained.
September 30, 2026   Case Laws GST
GSTR-2A mismatch requires transaction-level proof of input tax credit; cross-head set-off and unsupported remand requests fail.
September 30, 2026   Case Laws GST
Additional court fees on GST first appeals remain payable, but non-payment dismissal was set aside for merits review.
September 30, 2026   Case Laws GST
Interlocutory relief requires a registered appeal, while urgent cases may receive expedited scrutiny before substantive hearing.
September 30, 2026   Case Laws GST
Input tax credit cannot be denied without transaction-specific proof of sham supplies despite retrospective supplier registration cancellation.

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Home › Highlights › Income Tax › 2026 › October, 2026 › This
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Income Tax

Section 153C limitation requires the six-year look-back period...

Section 153C limitation invalidates a notice where the relevant assessment year falls outside the statutory look-back period.

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Income Tax October 5, 2026 Case Laws HC
Section 153C limitation requires the six-year look-back period to be calculated from the assessment year immediately preceding the year in which the satisfaction note is recorded. Where the satisfaction note was recorded in AY 2023-24, the period extended only to AY 2017-18; AY 2016-17 lay outside it. The notice for AY 2016-17 was therefore time-barred and quashed, and the writ petition succeeded.
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