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    August 22, 2026   Case LawsGST
    IGST export refund restrictions under omitted Rule 96(10) cannot sustain proceedings without a saving clause.
    August 22, 2026   Case LawsGST
    Duplicate GST adjudication for identical issues and periods is unsustainable when earlier Central GST proceedings remain under appeal
    August 22, 2026   Case LawsGST
    Suppression under GST requires proven intent to evade; ineligible ITC or audit non-response alone cannot sustain demand.
    August 22, 2026   Case LawsGST
    Legal-heir GST liability requires estate-based notice, while retrospective input tax credit relief overrides belated-return disallowance.
    August 22, 2026   Case LawsGST
    Psyllium seed classification under Heading 1211 makes dried, godown-stored supplies taxable and excludes fresh-seed GST exemption.
    August 22, 2026   Case LawsIncome Tax
    Specificity of penalty charge is mandatory: notices retaining both section 271(1)(c) limbs cannot sustain penalty proceedings.
    August 22, 2026   Case LawsIncome Tax
    Pre-reassessment procedural safeguards permit prima facie review without oral hearing, but require meaningful hearing during reassessment proceedings.
    August 22, 2026   Case LawsIncome Tax
    Subletting charges required under a lease reduce rental income before the standard house-property deduction is applied.
    August 22, 2026   Case LawsIncome Tax
    Cash receipts for immovable property transfers fall under specified sum rules, but penalty fails for the wrong assessment year.
    August 22, 2026   Case LawsIncome Tax
    Section 87A rebate remains available against short-term capital gains tax under the concessional tax regime.
    August 22, 2026   Case LawsIncome Tax
    Agricultural income from date sales remains exempt when yield and expenditure estimates lack contrary evidentiary support.
    August 22, 2026   Case LawsIncome Tax
    Section 115BBE requires income to fall within deeming provisions; survey surrender alone attracts taxation at normal rates.
    August 22, 2026   Case LawsIncome Tax
    Donor-directed corpus contributions retain capital character despite exemption claims under section 10(23C)(vi), preventing their treatment as taxable...
    August 22, 2026   Case LawsIncome Tax
    Enhanced tax-audit threshold applies where banking records establish compliant non-cash receipts and payments, eliminating penalty exposure for audit ...
    August 22, 2026   Case LawsIncome Tax
    Transfer pricing consistency protects identical non-interest-bearing debenture terms from a later notional-interest adjustment without valid statutory...
    August 22, 2026   Case LawsIncome Tax
    Rectification of debatable deduction claims cannot reverse scrutiny-approved co-operative society interest income deductions as apparent record errors...
    August 22, 2026   Case LawsIncome Tax
    Sub-contract cost deductions allowed where contractual arrangements showed the assessee bore transportation, labour cess and copy charges.
    August 22, 2026   Case LawsIncome Tax
    Cash-method accounting bars presumptive interest taxation, while unsupported securities and share-trading additions require reliable material and veri...
    August 22, 2026   Case LawsIncome Tax
    Head office expenditure rules restrict full deduction of overseas NRI Desk costs as direct business expenditure.
    August 22, 2026   Case LawsIncome Tax
    Offshore principal-to-principal sales avoid Indian taxation where no business connection or fixed place or agency permanent establishment exists.
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    August 22, 2026   Case Laws GST
    IGST export refund restrictions under omitted Rule 96(10) cannot sustain proceedings without a saving clause.
    August 22, 2026   Case Laws GST
    Duplicate GST adjudication for identical issues and periods is unsustainable when earlier Central GST proceedings remain under appeal
    August 22, 2026   Case Laws GST
    Suppression under GST requires proven intent to evade; ineligible ITC or audit non-response alone cannot sustain demand.
    August 22, 2026   Case Laws GST
    Legal-heir GST liability requires estate-based notice, while retrospective input tax credit relief overrides belated-return disallowance.
    August 22, 2026   Case Laws GST
    Psyllium seed classification under Heading 1211 makes dried, godown-stored supplies taxable and excludes fresh-seed GST exemption.
    August 22, 2026   Case Laws Income Tax
    Specificity of penalty charge is mandatory: notices retaining both section 271(1)(c) limbs cannot sustain penalty proceedings.
    August 22, 2026   Case Laws Income Tax
    Pre-reassessment procedural safeguards permit prima facie review without oral hearing, but require meaningful hearing during reassessment proceedings.
    August 22, 2026   Case Laws Income Tax
    Subletting charges required under a lease reduce rental income before the standard house-property deduction is applied.
    August 22, 2026   Case Laws Income Tax
    Cash receipts for immovable property transfers fall under specified sum rules, but penalty fails for the wrong assessment year.
    August 22, 2026   Case Laws Income Tax
    Section 87A rebate remains available against short-term capital gains tax under the concessional tax regime.
    August 22, 2026   Case Laws Income Tax
    Agricultural income from date sales remains exempt when yield and expenditure estimates lack contrary evidentiary support.
    August 22, 2026   Case Laws Income Tax
    Section 115BBE requires income to fall within deeming provisions; survey surrender alone attracts taxation at normal rates.
    August 22, 2026   Case Laws Income Tax
    Donor-directed corpus contributions retain capital character despite exemption claims under section 10(23C)(vi), preventing their treatment as taxable revenue.
    August 22, 2026   Case Laws Income Tax
    Enhanced tax-audit threshold applies where banking records establish compliant non-cash receipts and payments, eliminating penalty exposure for audit failure.
    August 22, 2026   Case Laws Income Tax
    Transfer pricing consistency protects identical non-interest-bearing debenture terms from a later notional-interest adjustment without valid statutory proceedings.
    August 22, 2026   Case Laws Income Tax
    Rectification of debatable deduction claims cannot reverse scrutiny-approved co-operative society interest income deductions as apparent record errors.
    August 22, 2026   Case Laws Income Tax
    Sub-contract cost deductions allowed where contractual arrangements showed the assessee bore transportation, labour cess and copy charges.
    August 22, 2026   Case Laws Income Tax
    Cash-method accounting bars presumptive interest taxation, while unsupported securities and share-trading additions require reliable material and verification.
    August 22, 2026   Case Laws Income Tax
    Head office expenditure rules restrict full deduction of overseas NRI Desk costs as direct business expenditure.
    August 22, 2026   Case Laws Income Tax
    Offshore principal-to-principal sales avoid Indian taxation where no business connection or fixed place or agency permanent establishment exists.

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      Home› Highlights › GST › 2024 › March, 2024 › This
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      GST

      Rectification of errors in filing GST Returns - The case...

      Court Allows Amendments to GST Returns Due to Initial Implementation Errors, Emphasizing Flexibility for Unintentional Mistakes.

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      GSTMarch 18, 2024Case LawsHC
      Rectification of errors in filing GST Returns - The case involved errors made by the petitioner in their GST returns for the period July 2017, initially by incorrectly reflecting the SGST tax component and subsequently by reversing ITC under IGST instead of SGST. The petitioner promptly notified the authorities about these errors and submitted a detailed reply to the show cause notice. The court, considering similar precedents and the challenges faced by taxpayers during the early stages of GST implementation, directed the authorities to permit the petitioner to rectify their GST returns, emphasizing the need for a flexible approach to address inadvertent errors.
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