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    April 25, 2026   Case Laws GST
    Effective personal hearing is mandatory on request; lack of prior notice vitiated the adjudication order for breach of natural justice.
    April 25, 2026   Case Laws GST
    Service tax demand on Form 26AS data alone fails where taxability and extended limitation are not lawfully established.
    April 25, 2026   Case Laws GST
    Proof of actual GST payment required before reimbursement claim can be examined under a government contract.
    April 25, 2026   Case Laws GST
    Unconstitutional tax levy refund attracts compensatory interest from deposit date until refund, with statutory refund limits inapplicable.
    April 25, 2026   Case Laws GST
    Natural justice breached when benchmark yield was fixed on undisclosed material; assessment orders were set aside and remanded.
    April 25, 2026   Case Laws GST
    Transitional input tax credit under Section 140 cannot be denied by reading Section 140(5) to override pre-appointed-day credit carry forward.
    April 25, 2026   Case Laws GST
    Writ maintainability and statutory pre-deposit: High Court sent the dispute to the functional appellate tribunal.
    April 25, 2026   Case Laws GST
    Biodegradable bag classification turns on material and actual biodegradability; concessional GST applies only if the bags are truly biodegradable.
    April 25, 2026   Case Laws GST
    Online coaching classified as training services, not OIDAR, making Rajasthan supplies intra-State for tax purposes.
    April 25, 2026   Case Laws Income Tax
    Draft assessment order must be served first before final assessment, preserving the taxpayer's DRP objection right.
    April 25, 2026   Case Laws Income Tax
    Merger of intimation into scrutiny assessment bars section 154 rectification based on an earlier adjustment.
    April 25, 2026   Case Laws Income Tax
    Reimbursement between project office and head office is a payment to self and not taxable fees for technical services.
    April 25, 2026   Case Laws Income Tax
    Distribution fee taxability remanded for fresh merits review after assessee raised a fresh claim
    April 25, 2026   Case Laws Income Tax
    Residential house test under section 54F: open land was not a house, so deduction remained available.
    April 25, 2026   Case Laws Income Tax
    Reasonable cause defeats tax audit penalty where a society's bona fide compliance lapse was found genuine and non-mala fide.
    April 25, 2026   Case Laws Income Tax
    TNMM upheld for arm's length pricing; CUP-based transfer pricing adjustment deleted on identical facts.
    April 25, 2026   Case Laws Income Tax
    Index-based derivatives are not shares under the India-Mauritius DTAA, so gains fall under the residuary residence-based article.
    April 25, 2026   Case Laws Income Tax
    Transfer pricing adjustments: pass-through costs, working capital relief, DRP binding directions, and foreign tax credit verification.
    April 25, 2026   Case Laws Income Tax
    Mechanical approval under section 153D invalidates search assessments where the approving authority fails to apply independent mind.
    April 25, 2026   Case Laws Income Tax
    Section 153C jurisdiction fails where third-party loose papers and digital traces do not establish a credible nexus with the assessee.
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April 25, 2026   Case Laws GST
Effective personal hearing is mandatory on request; lack of prior notice vitiated the adjudication order for breach of natural justice.
April 25, 2026   Case Laws GST
Service tax demand on Form 26AS data alone fails where taxability and extended limitation are not lawfully established.
April 25, 2026   Case Laws GST
Proof of actual GST payment required before reimbursement claim can be examined under a government contract.
April 25, 2026   Case Laws GST
Unconstitutional tax levy refund attracts compensatory interest from deposit date until refund, with statutory refund limits inapplicable.
April 25, 2026   Case Laws GST
Natural justice breached when benchmark yield was fixed on undisclosed material; assessment orders were set aside and remanded.
April 25, 2026   Case Laws GST
Transitional input tax credit under Section 140 cannot be denied by reading Section 140(5) to override pre-appointed-day credit carry forward.
April 25, 2026   Case Laws GST
Writ maintainability and statutory pre-deposit: High Court sent the dispute to the functional appellate tribunal.
April 25, 2026   Case Laws GST
Biodegradable bag classification turns on material and actual biodegradability; concessional GST applies only if the bags are truly biodegradable.
April 25, 2026   Case Laws GST
Online coaching classified as training services, not OIDAR, making Rajasthan supplies intra-State for tax purposes.
April 25, 2026   Case Laws Income Tax
Draft assessment order must be served first before final assessment, preserving the taxpayer's DRP objection right.
April 25, 2026   Case Laws Income Tax
Merger of intimation into scrutiny assessment bars section 154 rectification based on an earlier adjustment.
April 25, 2026   Case Laws Income Tax
Reimbursement between project office and head office is a payment to self and not taxable fees for technical services.
April 25, 2026   Case Laws Income Tax
Distribution fee taxability remanded for fresh merits review after assessee raised a fresh claim
April 25, 2026   Case Laws Income Tax
Residential house test under section 54F: open land was not a house, so deduction remained available.
April 25, 2026   Case Laws Income Tax
Reasonable cause defeats tax audit penalty where a society's bona fide compliance lapse was found genuine and non-mala fide.
April 25, 2026   Case Laws Income Tax
TNMM upheld for arm's length pricing; CUP-based transfer pricing adjustment deleted on identical facts.
April 25, 2026   Case Laws Income Tax
Index-based derivatives are not shares under the India-Mauritius DTAA, so gains fall under the residuary residence-based article.
April 25, 2026   Case Laws Income Tax
Transfer pricing adjustments: pass-through costs, working capital relief, DRP binding directions, and foreign tax credit verification.
April 25, 2026   Case Laws Income Tax
Mechanical approval under section 153D invalidates search assessments where the approving authority fails to apply independent mind.
April 25, 2026   Case Laws Income Tax
Section 153C jurisdiction fails where third-party loose papers and digital traces do not establish a credible nexus with the assessee.

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VAT and Sales Tax

Refund of Pre-deposit alongwith interest - Adjustment of...

High Court Orders Refund of Pre-Deposit with Interest, Not Covered by Section 30(1), After Assessee's Favorable Ruling.

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VAT and Sales Tax August 22, 2023 Case Laws HC
Refund of Pre-deposit alongwith interest - Adjustment of pre-deposit with pending demand - A pre-deposit would become refundable the moment an Appellate Authority comes to hold in favour of the assessee and demands come to be annulled. This principally since pre-deposit is not tax or duty and the refund of which alone is regulated by Section 30(1) of the Act - Refund of pre-deposit allowed - HC
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Acts Income Tax
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