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    August 21, 2026   Case LawsGST
    Regular bail in pending GST evasion investigation declined due to alleged unaccounted stock, undocumented purchases, and offence gravity.
    August 21, 2026   Case LawsGST
    Reasonable apprehension of arrest is essential for pre-arrest bail; a CGST summons alone does not establish it.
    August 21, 2026   Case LawsGST
    Valid GST service requires acknowledgment or response; portal-only uploads do not trigger appeal limitation or sustain ex parte adjudication.
    August 21, 2026   Case LawsGST
    Bill-to ship-to export refunds survive toll-data objections when undisputed transport and export records prove physical movement.
    August 21, 2026   Case LawsGST
    Excess ITC reversal through DRC-03 remains valid despite blank reasons column, while interest and penalty waiver may apply.
    August 21, 2026   Case LawsIncome Tax
    Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
    August 21, 2026   Case LawsIncome Tax
    Non-resident share premium remains capital receipt; reassessment cannot shift from alleged share sale to uncommunicated genuineness objections.
    August 21, 2026   Case LawsIncome Tax
    Section 54 residential-house investment fulfilled the substantive exemption condition despite non-deposit under the Capital Gains Account Scheme.
    August 21, 2026   Case LawsIncome Tax
    Consequential assessment orders allowing verified purchases bind the Department, making challenges to purchase disallowances infructuous after remand.
    August 21, 2026   Case LawsIncome Tax
    Debatable PF/ESI contribution claims cannot face summary adjustment; exempt-income disallowance is limited to income-yielding investments.
    August 21, 2026   Case LawsIncome Tax
    Rejection of audited books requires specific accounting defects; fixed-rate profit estimation on pass-through reimbursements was rejected.
    August 21, 2026   Case LawsIncome Tax
    Transferred TDS credit after amalgamation carries full refund interest where income is assessed in the amalgamated entity's hands.
    August 21, 2026   Case LawsIncome Tax
    Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
    August 21, 2026   Case LawsIncome Tax
    Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
    August 21, 2026   Case LawsIncome Tax
    Leave fare concession TDS during judicial restraint does not trigger employer default consequences for foreign-leg travel payments.
    August 21, 2026   Case LawsIncome Tax
    Treaty exemption for foreign salary requires residency and tax-payment verification before relief is granted on merits.
    August 21, 2026   Case LawsIncome Tax
    Misreporting penalty requires a specific statutory charge; adopting one of divergent legal views cannot itself constitute misreporting.
    August 21, 2026   Case LawsIncome Tax
    Reassessment on specific investigation information survives, but documented unsecured loans cannot be rejected without contrary evidence.
    August 21, 2026   Case LawsIncome Tax
    Unexplained bank credits require credit-wise verification; GST turnover differences alone cannot support additions or arbitrary profit estimates.
    August 21, 2026   Case LawsIncome Tax
    Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
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    August 21, 2026   Case Laws GST
    Regular bail in pending GST evasion investigation declined due to alleged unaccounted stock, undocumented purchases, and offence gravity.
    August 21, 2026   Case Laws GST
    Reasonable apprehension of arrest is essential for pre-arrest bail; a CGST summons alone does not establish it.
    August 21, 2026   Case Laws GST
    Valid GST service requires acknowledgment or response; portal-only uploads do not trigger appeal limitation or sustain ex parte adjudication.
    August 21, 2026   Case Laws GST
    Bill-to ship-to export refunds survive toll-data objections when undisputed transport and export records prove physical movement.
    August 21, 2026   Case Laws GST
    Excess ITC reversal through DRC-03 remains valid despite blank reasons column, while interest and penalty waiver may apply.
    August 21, 2026   Case Laws Income Tax
    Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevails.
    August 21, 2026   Case Laws Income Tax
    Non-resident share premium remains capital receipt; reassessment cannot shift from alleged share sale to uncommunicated genuineness objections.
    August 21, 2026   Case Laws Income Tax
    Section 54 residential-house investment fulfilled the substantive exemption condition despite non-deposit under the Capital Gains Account Scheme.
    August 21, 2026   Case Laws Income Tax
    Consequential assessment orders allowing verified purchases bind the Department, making challenges to purchase disallowances infructuous after remand.
    August 21, 2026   Case Laws Income Tax
    Debatable PF/ESI contribution claims cannot face summary adjustment; exempt-income disallowance is limited to income-yielding investments.
    August 21, 2026   Case Laws Income Tax
    Rejection of audited books requires specific accounting defects; fixed-rate profit estimation on pass-through reimbursements was rejected.
    August 21, 2026   Case Laws Income Tax
    Transferred TDS credit after amalgamation carries full refund interest where income is assessed in the amalgamated entity's hands.
    August 21, 2026   Case Laws Income Tax
    Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered summons.
    August 21, 2026   Case Laws Income Tax
    Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarified
    August 21, 2026   Case Laws Income Tax
    Leave fare concession TDS during judicial restraint does not trigger employer default consequences for foreign-leg travel payments.
    August 21, 2026   Case Laws Income Tax
    Treaty exemption for foreign salary requires residency and tax-payment verification before relief is granted on merits.
    August 21, 2026   Case Laws Income Tax
    Misreporting penalty requires a specific statutory charge; adopting one of divergent legal views cannot itself constitute misreporting.
    August 21, 2026   Case Laws Income Tax
    Reassessment on specific investigation information survives, but documented unsecured loans cannot be rejected without contrary evidence.
    August 21, 2026   Case Laws Income Tax
    Unexplained bank credits require credit-wise verification; GST turnover differences alone cannot support additions or arbitrary profit estimates.
    August 21, 2026   Case Laws Income Tax
    Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation approval.

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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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