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    August 10, 2026   Case Laws GST
    Public interest litigation cannot supervise tax investigations where statutory enquiries are underway and no official mala fides are shown.
    August 10, 2026   Case Laws GST
    Extended input tax credit deadline validated a Financial Year 2018-19 claim, requiring reversal assessment to be set aside.
    August 10, 2026   Case Laws GST
    Statutory appellate remedy governs GST adjudication challenges where evidentiary disputes and alleged hearing defects require factual examination.
    August 10, 2026   Case Laws GST
    Electronic portal upload alone does not validly serve GST notices or adjudication orders without assessee acknowledgement or response.
    August 10, 2026   Case Laws GST
    Personal hearing and reasoned consideration of replies are mandatory before adverse GST assessment orders can be issued.
    August 10, 2026   Case Laws GST
    Statutory GST pre-deposit requirements enabled remand for fresh adjudication after verified recovery adjustment and a supported reply.
    August 10, 2026   Case Laws GST
    Effective GST notice service requires additional statutory modes and a personal hearing before sustaining an ex parte assessment.
    August 10, 2026   Case Laws GST
    Assignment of complete GIDC leasehold rights is transfer of immovable property, not a GST-taxable supply of services.
    August 10, 2026   Case Laws GST
    Tariff classification of Papad Khar as an inorganic carbonate results in GST liability without input-based exemption.
    August 10, 2026   Case Laws GST
    Composite job-work with offset printing as principal supply attracts 18% GST where kraft and duplex paper do not qualify for concession.
    August 10, 2026   Case Laws GST
    Common-parlance soap classification treats apparel-washing detergent bars as laundry soaps, attracting the applicable GST rate under Schedule II.
    August 10, 2026   Case Laws Income Tax
    Limitation for DRP-directed assessments remains governed by the outer statutory deadline, rendering an untimely final assessment invalid.
    August 10, 2026   Case Laws Income Tax
    TDS credit reflected under one co-owner's PAN should be fully allowed where other co-owners neither claim nor seek transfer.
    August 10, 2026   Case Laws Income Tax
    Reasonable cause for non-audit protected commission-based milk-pouch sales from penalty after returned income was accepted without additions.
    August 10, 2026   Case Laws Income Tax
    Stamp-duty valuation disputes require a valuation reference when requested, preventing unsupported additions under section 56(2)(x).
    August 10, 2026   Case Laws Income Tax
    Notional rental income requires receipt or accrual; reimbursement-only arrangements cannot support taxation of usage charges.
    August 10, 2026   Case Laws Income Tax
    Communication of reopening reasons is essential to reassessment jurisdiction; withholding them invalidates the notice and resulting assessment order.
    August 10, 2026   Case Laws Customs
    Specific allegations in Customs Broker notices are essential; vague notices invalidate disciplinary action and consequential licence sanctions.
    August 10, 2026   Case Laws Customs
    Deliberate customs misclassification and wrongful exemption claims justified extended limitation for duty recovery and upheld the demand.
    August 10, 2026   Case Laws Customs
    Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
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August 10, 2026   Case Laws GST
Public interest litigation cannot supervise tax investigations where statutory enquiries are underway and no official mala fides are shown.
August 10, 2026   Case Laws GST
Extended input tax credit deadline validated a Financial Year 2018-19 claim, requiring reversal assessment to be set aside.
August 10, 2026   Case Laws GST
Statutory appellate remedy governs GST adjudication challenges where evidentiary disputes and alleged hearing defects require factual examination.
August 10, 2026   Case Laws GST
Electronic portal upload alone does not validly serve GST notices or adjudication orders without assessee acknowledgement or response.
August 10, 2026   Case Laws GST
Personal hearing and reasoned consideration of replies are mandatory before adverse GST assessment orders can be issued.
August 10, 2026   Case Laws GST
Statutory GST pre-deposit requirements enabled remand for fresh adjudication after verified recovery adjustment and a supported reply.
August 10, 2026   Case Laws GST
Effective GST notice service requires additional statutory modes and a personal hearing before sustaining an ex parte assessment.
August 10, 2026   Case Laws GST
Assignment of complete GIDC leasehold rights is transfer of immovable property, not a GST-taxable supply of services.
August 10, 2026   Case Laws GST
Tariff classification of Papad Khar as an inorganic carbonate results in GST liability without input-based exemption.
August 10, 2026   Case Laws GST
Composite job-work with offset printing as principal supply attracts 18% GST where kraft and duplex paper do not qualify for concession.
August 10, 2026   Case Laws GST
Common-parlance soap classification treats apparel-washing detergent bars as laundry soaps, attracting the applicable GST rate under Schedule II.
August 10, 2026   Case Laws Income Tax
Limitation for DRP-directed assessments remains governed by the outer statutory deadline, rendering an untimely final assessment invalid.
August 10, 2026   Case Laws Income Tax
TDS credit reflected under one co-owner's PAN should be fully allowed where other co-owners neither claim nor seek transfer.
August 10, 2026   Case Laws Income Tax
Reasonable cause for non-audit protected commission-based milk-pouch sales from penalty after returned income was accepted without additions.
August 10, 2026   Case Laws Income Tax
Stamp-duty valuation disputes require a valuation reference when requested, preventing unsupported additions under section 56(2)(x).
August 10, 2026   Case Laws Income Tax
Notional rental income requires receipt or accrual; reimbursement-only arrangements cannot support taxation of usage charges.
August 10, 2026   Case Laws Income Tax
Communication of reopening reasons is essential to reassessment jurisdiction; withholding them invalidates the notice and resulting assessment order.
August 10, 2026   Case Laws Customs
Specific allegations in Customs Broker notices are essential; vague notices invalidate disciplinary action and consequential licence sanctions.
August 10, 2026   Case Laws Customs
Deliberate customs misclassification and wrongful exemption claims justified extended limitation for duty recovery and upheld the demand.
August 10, 2026   Case Laws Customs
Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exemption.

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Income Tax

Determination of correct income - Scope of rectification u/s 154...

Rectification Under Income Tax Act: Ensuring Fair Income Assessment and Preventing Unjust Revenue Gains.

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Income Tax November 8, 2023 Case Laws AT
Determination of correct income - Scope of rectification u/s 154 - reduction in the income - If the contention of the revenue has to be accepted then the provisions of section 154(5) of the Act would become otiose. In any case, it is well settled that the revenue cannot be unjustly enriched and in genuine cases, the assessed income could very well go below the returned income. - AT
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Acts Income Tax
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