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    October 29, 2026   Case Laws GST
    Deemed stay on disputed interest recovery applies after full tax payment while appellate proceedings remain pending.
    October 29, 2026   Case Laws GST
    GST show-cause notice limitation requires timely portal service; internal generation and later upload cannot cure statutory invalidity.
    October 29, 2026   Case Laws GST
    Condonation of delay requires consideration of a taxpayer's explanation; failure to do so restores the GST appeal for merits.
    October 29, 2026   Case Laws GST
    Consideration of delay-condonation grounds required before rejecting GST appeals on limitation; merits review follows upon compliance with conditions.
    October 29, 2026   Case Laws GST
    Pre-trial detention in GST fake-invoice prosecutions cannot continue after investigation absent risks to trial integrity.
    October 29, 2026   Case Laws GST
    Pre-arrest reasons for arrest must be communicated, and later constitutional rulings generally apply to earlier arrests.
    October 29, 2026   Case Laws GST
    Input tax credit cannot be denied solely because a supplier's registration was retrospectively cancelled; eligibility requires evidence review.
    October 29, 2026   Case Laws GST
    Transitional CENVAT credit permits full unavailed capital-goods credit, while TRAN-1 invoice omissions require verification of supporting records.
    October 29, 2026   Case Laws GST
    Merchant-export concession requires direct movement; disclosed supplies face non-fraud GST demand while undisclosed supplies retain fraud-based liabil...
    October 29, 2026   Case Laws GST
    Section 74 suppression demands require pleaded foundational facts, while undisclosed rental income supports extended-period GST liability.
    October 29, 2026   Case Laws GST
    Zero-rated export turnover includes invoices issued in the refund period even where goods are exported later.
    October 29, 2026   Case Laws GST
    Actual receipt of goods governs input tax credit, while duplicate penalties require statutory justification and procedural fairness.
    October 29, 2026   Case Laws GST
    Technical e-way bill discrepancies cannot support GST penalties where transactions are reported, tax paid, and evasion intent is absent.
    October 29, 2026   Case Laws GST
    Prospective refund restrictions cannot defeat pre-existing input tax credit claims merely because the refund application was filed later.
    October 29, 2026   Case Laws GST
    Statutory GST appeal limits bar excess delay condonation, while restoring registration prevents departmental challenge to the implemented order.
    October 29, 2026   Case Laws Income Tax
    Limitation for Tribunal appeals begins on receipt of the reasoned order, while sufficient cause can justify condonation.
    October 29, 2026   Case Laws Income Tax
    Refund adjustment during pending tax appeals requires prior intimation and binding recovery instructions; improper recovery attracts interest-bearing ...
    October 29, 2026   Case Laws Income Tax
    Joint development transfer triggers capital gains for property-owning association, while valuation must reflect consideration at the transfer date.
    October 29, 2026   Case Laws Income Tax
    Book rejection for missing stock records requires rational profit estimation and fresh cash-credit verification, with reassessment directed.
    October 29, 2026   Case Laws Income Tax
    Characterisation of flat-sale receipts as business income defeats capital-gains treatment and the residential-property reinvestment deduction.
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October 29, 2026   Case Laws GST
Deemed stay on disputed interest recovery applies after full tax payment while appellate proceedings remain pending.
October 29, 2026   Case Laws GST
GST show-cause notice limitation requires timely portal service; internal generation and later upload cannot cure statutory invalidity.
October 29, 2026   Case Laws GST
Condonation of delay requires consideration of a taxpayer's explanation; failure to do so restores the GST appeal for merits.
October 29, 2026   Case Laws GST
Consideration of delay-condonation grounds required before rejecting GST appeals on limitation; merits review follows upon compliance with conditions.
October 29, 2026   Case Laws GST
Pre-trial detention in GST fake-invoice prosecutions cannot continue after investigation absent risks to trial integrity.
October 29, 2026   Case Laws GST
Pre-arrest reasons for arrest must be communicated, and later constitutional rulings generally apply to earlier arrests.
October 29, 2026   Case Laws GST
Input tax credit cannot be denied solely because a supplier's registration was retrospectively cancelled; eligibility requires evidence review.
October 29, 2026   Case Laws GST
Transitional CENVAT credit permits full unavailed capital-goods credit, while TRAN-1 invoice omissions require verification of supporting records.
October 29, 2026   Case Laws GST
Merchant-export concession requires direct movement; disclosed supplies face non-fraud GST demand while undisclosed supplies retain fraud-based liability.
October 29, 2026   Case Laws GST
Section 74 suppression demands require pleaded foundational facts, while undisclosed rental income supports extended-period GST liability.
October 29, 2026   Case Laws GST
Zero-rated export turnover includes invoices issued in the refund period even where goods are exported later.
October 29, 2026   Case Laws GST
Actual receipt of goods governs input tax credit, while duplicate penalties require statutory justification and procedural fairness.
October 29, 2026   Case Laws GST
Technical e-way bill discrepancies cannot support GST penalties where transactions are reported, tax paid, and evasion intent is absent.
October 29, 2026   Case Laws GST
Prospective refund restrictions cannot defeat pre-existing input tax credit claims merely because the refund application was filed later.
October 29, 2026   Case Laws GST
Statutory GST appeal limits bar excess delay condonation, while restoring registration prevents departmental challenge to the implemented order.
October 29, 2026   Case Laws Income Tax
Limitation for Tribunal appeals begins on receipt of the reasoned order, while sufficient cause can justify condonation.
October 29, 2026   Case Laws Income Tax
Refund adjustment during pending tax appeals requires prior intimation and binding recovery instructions; improper recovery attracts interest-bearing refund.
October 29, 2026   Case Laws Income Tax
Joint development transfer triggers capital gains for property-owning association, while valuation must reflect consideration at the transfer date.
October 29, 2026   Case Laws Income Tax
Book rejection for missing stock records requires rational profit estimation and fresh cash-credit verification, with reassessment directed.
October 29, 2026   Case Laws Income Tax
Characterisation of flat-sale receipts as business income defeats capital-gains treatment and the residential-property reinvestment deduction.

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Income Tax

Section 144C(13) imposes a mandatory one-month limit, running...

Mandatory limitation for final assessments runs from electronic directions under the special statutory timeline, overriding general assessment time limits.

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Income Tax October 29, 2026 Case Laws AT
Section 144C(13) imposes a mandatory one-month limit, running from the end of the month in which Dispute Resolution Panel directions are received, for completion of the final assessment. This special timeline overrides general assessment limitation provisions. Electronic upload of directions on the ITBA portal constitutes valid communication under the electronic assessment regime. Accordingly, directions uploaded and received in August 2024 required completion of the final assessment by 30 September 2024; an assessment completed later is time-barred, leaving merits issues academic.
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