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October 17, 2026   Case Laws GST
Excess output tax set-off can negate a tax shortfall, while vague notices and portal-based rejections breach natural justice.
October 17, 2026   Case Laws GST
IGST Credit Set-Off: Aggregate reconciliation can eliminate alleged CGST and SGST input tax credit excesses.
October 17, 2026   Case Laws GST
Fraud threshold for extended tax limitation curbs unsupported penalties, while consolidated notices across financial years remain permissible.
October 17, 2026   Case Laws GST
Show-cause notice limits prevent input tax credit disallowance on an unalleged supplier tax-payment ground during adjudication.
October 17, 2026   Case Laws GST
GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailable.
October 17, 2026   Case Laws GST
GST short-payment interest and penalty apply when tax and interest remain unpaid within the show-cause notice period.
October 17, 2026   Case Laws GST
Input tax credit verification governs GSTR-2A mismatches, while unutilised reversals and sales-return credit notes avoid additional tax consequences.
October 17, 2026   Case Laws GST
GST refund limitation exclusions preserve unregistered purchasers' claims after cancelled flat bookings, with no unjust-enrichment bar.
October 17, 2026   Case Laws GST
GST interest computation requires month-wise ledger verification, while pre-notice voluntary payment protects against penalty for inadvertent turnover reporting omissions.
October 17, 2026   Case Laws GST
Expired e-way bills trigger GST detention penalties without proving tax-evasion intent when no timely extension or evidence supports delay.
October 17, 2026   Case Laws GST
Actual transport movement determines goods-detention liability; acknowledged notice service stands, while release payments await fresh adjudication.
October 17, 2026   Case Laws GST
Post-interception transport documents require credible linkage to goods; unsupported transit claims cannot defeat undeclared-goods penalties.
October 17, 2026   Case Laws GST
E-way bill accuracy in diverted transit sales determines Section 129 penalties despite no independent proof of tax evasion.
October 17, 2026   Case Laws GST
Expired e-way bill transport attracts GST detention penalties without proof of any tax-evasion intent being required.
October 17, 2026   Case Laws GST
Meaningful hearing in detention penalty proceedings requires reasoned adjudication; payment for release does not waive statutory challenge.
October 17, 2026   Case Laws GST
Compensation Cess ITC refunds require independent inverted-tax-structure eligibility; domestic leather supplies did not justify cash refunds.
October 17, 2026   Case Laws GST
Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipients.
October 17, 2026   Case Laws GST
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption.
October 17, 2026   Case Laws Income Tax
Section 311 CrPC: Essential evidence may be summoned for a just decision without unnecessary costs imposed on the applicant.
October 17, 2026   Case Laws Income Tax
Fresh documentary material limits reassessment beyond three years, while audit objections cannot support review of completed assessments.

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Home › Highlights › Income Tax › 2019 › December, 2019 › This
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Income Tax

Rectification u/s 154 - AO rectified the original assessment...

AO's Rectification of Assessment Order u/s 154 Deemed Void for Ignoring DRP Directions u/s 144C(10).

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Income Tax December 12, 2019 Case Laws AT
Rectification u/s 154 - AO rectified the original assessment order deleting the entire Transfer Pricing adjustment - as per the binding section i.e. Section 144C(10) of the Act, the mandatory provision was not followed by the Assessing Officer, thereby it is binding on the Assessing Officer to follow the directions of the DRP. Therefore, the assessment becomes null and void.
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