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    June 25, 2026   Case LawsGST
    Delegated GST notifications cannot exceed recommendations; added "enforceable right" wording is invalid and ratification cannot cure it.
    June 25, 2026   Case LawsGST
    Writ challenge to GST show cause notice fails where statutory appeal is available and no natural justice breach is shown
    June 25, 2026   Case LawsGST
    Speaking order requirement in GST registration cancellation: vague notices and absent reasons violate natural justice and statutory procedure.
    June 25, 2026   Case LawsGST
    Reasoned penalty order on fake invoices sustained where material showed partners' knowledge and consent under GST.
    June 25, 2026   Case LawsGST
    Non-consideration of an applicable tax circular justified interference and remand in an input tax credit dispute.
    June 25, 2026   Case LawsIncome Tax
    Ex gratia informant reward rests on discretionary guidelines and is not reopened in writ absent arbitrariness.
    June 25, 2026   Case LawsIncome Tax
    Coercive tax recovery stayed pending appeal after corrected Form-3CD figures and expeditious appellate disposal
    June 25, 2026   Case LawsIncome Tax
    Natural justice breach in section 263 revision leads to remand for fresh hearing and adjudication
    June 25, 2026   Case LawsIncome Tax
    Retrospective registration benefit, disclosed donations, and prospective 115BBE rate determined exemption and tax treatment for the assessee.
    June 25, 2026   Case LawsIncome Tax
    Deduction for interest on cooperative bank deposits allowed as business income linked to member credit facilities
    June 25, 2026   Case LawsIncome Tax
    Unexplained investment claims fail where loose papers are uncorroborated, stock shortage is presumed, and third-party material lacks disclosure.
    June 25, 2026   Case LawsIncome Tax
    New source of income cannot be introduced in reassessment enhancement; residential house deductions and exemptions allowed.
    June 25, 2026   Case LawsIncome Tax
    BSNL VRS ex gratia qualifies as exempt retrenchment compensation under section 10(10B), following coordinate bench precedent.
    June 25, 2026   Case LawsIncome Tax
    Arm's length pricing for intra-group services must follow binding precedent where identical facts show services were rendered.
    June 25, 2026   Case LawsIncome Tax
    Unexplained cash deposits: failure to reconcile travel reimbursements with records sustained addition under sections 69A and 115BBE
    June 25, 2026   Case LawsIncome Tax
    Section 124 jurisdiction, DDT treaty relief, and provision disallowances shape mixed tax ruling on corporate claims
    June 25, 2026   Case LawsIncome Tax
    Collateral challenge to reassessment jurisdiction sustained, and penalty fell when notice approval came from the wrong authority.
    June 25, 2026   Case LawsIncome Tax
    Lack of enquiry on deduction and loss claims can justify revision when no proper verification was made
    June 25, 2026   Case LawsIncome Tax
    Transfer pricing interest, guarantee fee, and exempt-income disallowance relief upheld on consistency and prior precedent
    June 25, 2026   Case LawsIncome Tax
    Concessional tax regime option under section 115BAA remains valid when Form 10-IC is filed by the applicable due date.
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    June 25, 2026   Case Laws GST
    Delegated GST notifications cannot exceed recommendations; added "enforceable right" wording is invalid and ratification cannot cure it.
    June 25, 2026   Case Laws GST
    Writ challenge to GST show cause notice fails where statutory appeal is available and no natural justice breach is shown
    June 25, 2026   Case Laws GST
    Speaking order requirement in GST registration cancellation: vague notices and absent reasons violate natural justice and statutory procedure.
    June 25, 2026   Case Laws GST
    Reasoned penalty order on fake invoices sustained where material showed partners' knowledge and consent under GST.
    June 25, 2026   Case Laws GST
    Non-consideration of an applicable tax circular justified interference and remand in an input tax credit dispute.
    June 25, 2026   Case Laws Income Tax
    Ex gratia informant reward rests on discretionary guidelines and is not reopened in writ absent arbitrariness.
    June 25, 2026   Case Laws Income Tax
    Coercive tax recovery stayed pending appeal after corrected Form-3CD figures and expeditious appellate disposal
    June 25, 2026   Case Laws Income Tax
    Natural justice breach in section 263 revision leads to remand for fresh hearing and adjudication
    June 25, 2026   Case Laws Income Tax
    Retrospective registration benefit, disclosed donations, and prospective 115BBE rate determined exemption and tax treatment for the assessee.
    June 25, 2026   Case Laws Income Tax
    Deduction for interest on cooperative bank deposits allowed as business income linked to member credit facilities
    June 25, 2026   Case Laws Income Tax
    Unexplained investment claims fail where loose papers are uncorroborated, stock shortage is presumed, and third-party material lacks disclosure.
    June 25, 2026   Case Laws Income Tax
    New source of income cannot be introduced in reassessment enhancement; residential house deductions and exemptions allowed.
    June 25, 2026   Case Laws Income Tax
    BSNL VRS ex gratia qualifies as exempt retrenchment compensation under section 10(10B), following coordinate bench precedent.
    June 25, 2026   Case Laws Income Tax
    Arm's length pricing for intra-group services must follow binding precedent where identical facts show services were rendered.
    June 25, 2026   Case Laws Income Tax
    Unexplained cash deposits: failure to reconcile travel reimbursements with records sustained addition under sections 69A and 115BBE
    June 25, 2026   Case Laws Income Tax
    Section 124 jurisdiction, DDT treaty relief, and provision disallowances shape mixed tax ruling on corporate claims
    June 25, 2026   Case Laws Income Tax
    Collateral challenge to reassessment jurisdiction sustained, and penalty fell when notice approval came from the wrong authority.
    June 25, 2026   Case Laws Income Tax
    Lack of enquiry on deduction and loss claims can justify revision when no proper verification was made
    June 25, 2026   Case Laws Income Tax
    Transfer pricing interest, guarantee fee, and exempt-income disallowance relief upheld on consistency and prior precedent
    June 25, 2026   Case Laws Income Tax
    Concessional tax regime option under section 115BAA remains valid when Form 10-IC is filed by the applicable due date.

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      Home› Highlights › GST › 2024 › September, 2024 › This
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      GST

      The petition sought directions for permanent migration of the...

      Firm seeks migration under GST portal, inability to file returns resolved.

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      GSTSeptember 28, 2024Case LawsHC
      The petition sought directions for permanent migration of the Petitioner's Firm under the same Goods and Service Tax Number (GSTN) and activation of login credentials on the common portal. The inability to login and migrate prevented the Petitioner from filing returns or paying taxes from July 2017 onwards. In light of the Allahabad High Court judgment in M/s Metro Institutes of Medical Sciences Pvt. Ltd., the respondent authority was directed to immediately allow the Petitioner-Firm to login on the GST portal for completing the migration process, uploading returns, and depositing due taxes. The writ petitions were allowed.
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