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    April 9, 2026   Case Laws GST
    Personal hearing is mandatory before confiscation under Section 130; order quashed for breach of natural justice.
    April 9, 2026   Case Laws GST
    Conditional restoration of GST registration granted where cancellation was only for non-filing of returns, without tax evasion allegations.
    April 9, 2026   Case Laws GST
    Premature writ challenge to ITC blockage notices deferred until replies are heard and factual issues are adjudicated
    April 9, 2026   Case Laws GST
    Parallel tax enforcement barred where duplicate proceedings led to quashing of bank account attachment and restoration of business access.
    April 9, 2026   Case Laws GST
    Transitional credit correction in revised TRAN-1 and TRAN-2 allowed; writ maintainable, assessment quashed, matter remitted.
    April 9, 2026   Case Laws GST
    Detention and confiscation in transit require section 129 to run its course before section 130 confiscation can be invoked.
    April 9, 2026   Case Laws GST
    Writ maintainability and GST rectification appeals: parallel writ relief barred, statutory appeal under Section 107 available
    April 9, 2026   Case Laws Income Tax
    Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
    April 9, 2026   Case Laws Income Tax
    Income recognition, energy tax, accrued liability and computer depreciation issues were all resolved against the Department.
    April 9, 2026   Case Laws Income Tax
    Procedural lapse cannot defeat concessional tax benefit where eligibility is undisputed and delay is short and bona fide.
    April 9, 2026   Case Laws Income Tax
    Section 170A limits post-amalgamation assessment to modification only where the assessment was already completed.
    April 9, 2026   Case Laws Income Tax
    Book profit treatment for bad debts and directory audit-report filing shaped the outcome on deduction claims.
    April 9, 2026   Case Laws Income Tax
    Bona fide treaty relief claim defeats penalty where income was disclosed and no concealment or inaccurate particulars were proved.
    April 9, 2026   Case Laws Income Tax
    Prior-period expenditure may be considered in the correct assessment year when genuineness is undisputed and revised computation is filed.
    April 9, 2026   Case Laws Income Tax
    Commercial expediency and rectification limits upheld as interest deduction was allowed and no apparent mistake was found.
    April 9, 2026   Case Laws Income Tax
    Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
    April 9, 2026   Case Laws Income Tax
    Set-off of unabsorbed depreciation against unaccounted stock addition allowed; later restrictions under Sections 79A and 115BBE did not apply.
    April 9, 2026   Case Laws Income Tax
    Unexplained expenditure on purchases cannot rest on suspicion where books, stock records and bank evidence remain unrebutted.
    April 9, 2026   Case Laws Income Tax
    Charitable registration operates prospectively under the amended scheme, with retrospective benefit unavailable absent pending proceedings.
    April 9, 2026   Case Laws Income Tax
    Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
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April 9, 2026   Case Laws GST
Personal hearing is mandatory before confiscation under Section 130; order quashed for breach of natural justice.
April 9, 2026   Case Laws GST
Conditional restoration of GST registration granted where cancellation was only for non-filing of returns, without tax evasion allegations.
April 9, 2026   Case Laws GST
Premature writ challenge to ITC blockage notices deferred until replies are heard and factual issues are adjudicated
April 9, 2026   Case Laws GST
Parallel tax enforcement barred where duplicate proceedings led to quashing of bank account attachment and restoration of business access.
April 9, 2026   Case Laws GST
Transitional credit correction in revised TRAN-1 and TRAN-2 allowed; writ maintainable, assessment quashed, matter remitted.
April 9, 2026   Case Laws GST
Detention and confiscation in transit require section 129 to run its course before section 130 confiscation can be invoked.
April 9, 2026   Case Laws GST
Writ maintainability and GST rectification appeals: parallel writ relief barred, statutory appeal under Section 107 available
April 9, 2026   Case Laws Income Tax
Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability confirmed.
April 9, 2026   Case Laws Income Tax
Income recognition, energy tax, accrued liability and computer depreciation issues were all resolved against the Department.
April 9, 2026   Case Laws Income Tax
Procedural lapse cannot defeat concessional tax benefit where eligibility is undisputed and delay is short and bona fide.
April 9, 2026   Case Laws Income Tax
Section 170A limits post-amalgamation assessment to modification only where the assessment was already completed.
April 9, 2026   Case Laws Income Tax
Book profit treatment for bad debts and directory audit-report filing shaped the outcome on deduction claims.
April 9, 2026   Case Laws Income Tax
Bona fide treaty relief claim defeats penalty where income was disclosed and no concealment or inaccurate particulars were proved.
April 9, 2026   Case Laws Income Tax
Prior-period expenditure may be considered in the correct assessment year when genuineness is undisputed and revised computation is filed.
April 9, 2026   Case Laws Income Tax
Commercial expediency and rectification limits upheld as interest deduction was allowed and no apparent mistake was found.
April 9, 2026   Case Laws Income Tax
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty taxation.
April 9, 2026   Case Laws Income Tax
Set-off of unabsorbed depreciation against unaccounted stock addition allowed; later restrictions under Sections 79A and 115BBE did not apply.
April 9, 2026   Case Laws Income Tax
Unexplained expenditure on purchases cannot rest on suspicion where books, stock records and bank evidence remain unrebutted.
April 9, 2026   Case Laws Income Tax
Charitable registration operates prospectively under the amended scheme, with retrospective benefit unavailable absent pending proceedings.
April 9, 2026   Case Laws Income Tax
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income treatment

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GST

The High Court allowed the petitions challenging the assessment...

Tax Assessment Orders Voided for 2017-2020 Due to Limitation Issues and Lack of Personal Hearings Under GST Acts.

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GST December 9, 2024 Case Laws HC
The High Court allowed the petitions challenging the assessment orders for 2017-18, 2018-19, and 2019-20 on the grounds of limitation and violation of principles of natural justice. Regarding limitation, the court held that the extended due dates for filing returns fell within the limitation period after excluding the period from 15.03.2020 to 28.02.2022 as per the Supreme Court's directions due to the COVID-19 pandemic. The assessment orders were set aside for violating the statutory mandate of providing an opportunity for personal hearing u/s 75(4) of the GST Acts. The matters were remitted to the respective Assessing Officers to issue notices for personal hearing, hear the assessees if they appear, and pass orders within three months from the judgment date or the remaining limitation period, whichever is later.
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Acts Income Tax
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