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    September 1, 2026   Case Laws GST
    Statutory GST appellate limitation cannot ordinarily be bypassed through writ jurisdiction after it has expired following unexplained delay.
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September 1, 2026   Case Laws GST
Statutory GST appellate limitation cannot ordinarily be bypassed through writ jurisdiction after it has expired following unexplained delay.
September 1, 2026   Case Laws GST
Omitted export-refund restriction cannot govern pending integrated-tax refund proceedings without an express saving or sunset clause.
September 1, 2026   Case Laws GST
Arrest safeguards under the CGST Act support regular bail where recorded reasons and statutory thresholds are absent.
September 1, 2026   Case Laws GST
Rule 86A credit restrictions require recorded written reasons; non-compliant ledger blocking may trigger compensation liability.
September 1, 2026   Case Laws GST
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationships.
September 1, 2026   Case Laws GST
Consolidated show-cause notices may cover multiple years, but appellate authorities must provide a meaningful hearing on merits.
September 1, 2026   Case Laws GST
Statutory appellate remedy bars delayed writ challenge to GST registration cancellation absent exceptional circumstances, preserving fresh registration options.
September 1, 2026   Case Laws GST
Fresh adjudication on contractual material requires reconsideration of service-tax demand and exemption claim after a hearing.
September 1, 2026   Case Laws GST
Parallel GST proceedings on identical issues were invalid after Central GST adjudication for the same assessment period.
September 1, 2026   Case Laws GST
Premature tax assessment before the annual-return deadline is invalid, requiring fresh proceedings with notice and hearing.
September 1, 2026   Case Laws GST
Incorrect GST head payment: clerical IGST remittance can be adjusted against CGST and SGST without interest or penalty.
September 1, 2026   Case Laws Income Tax
Revisional relief for omitted charitable-trust capital-gains claims extends to fixed-deposit reinvestment where disclosure was complete.
September 1, 2026   Case Laws Income Tax
Subsisting reasons to believe fail when appellate relief removes every subsequent-year foundation for reassessment; the notice was quashed.
September 1, 2026   Case Laws Income Tax
Reason to believe in reassessment requires a live material nexus; unrelated allegations and later law cannot sustain reopening.
September 1, 2026   Case Laws Income Tax
Draft assessment procedure requires eligible-assessee status and final determination before demand or penalty notices can validly issue.
September 1, 2026   Case Laws Income Tax
Signed statutory approval is essential for reassessment jurisdiction; electronic authentication cannot replace a manual or digital signature.
September 1, 2026   Case Laws Income Tax
Intra-group service pricing adjustment deleted after arm's length price was set at nil without sustainable basis.
September 1, 2026   Case Laws Income Tax
Transfer-pricing benchmarking requires proven COVID costs, consistent TNMM classifications, and reliable internal CUP comparability before adjustments.
September 1, 2026   Case Laws Income Tax
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjustment.
September 1, 2026   Case Laws Income Tax
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitability.

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Income Tax

HC determined reassessment proceedings initiated under s.147/148...

Reassessment Under Section 147 Invalid When Based on Search Materials - Must Proceed Under Section 153A/153C

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Income Tax February 22, 2025 Case Laws HC
HC determined reassessment proceedings initiated under s.147/148 were invalid when based on materials discovered during search operation under s.132. Where incriminating evidence emerges from search, Revenue must proceed under s.153A/153C framework. The case originated from search of Shilpi Jewellers Pvt Ltd revealing accommodation entries through shell company Green Valley Gems Pvt Ltd. Court held that since foundation was search action yielding new materials, Revenue cannot bypass s.153A/153C by invoking s.147/148. Legislature intended these provisions to operate in distinct spheres, with s.153A containing non-obstante clause creating exception to regular reassessment under s.147. Notice under s.147 and subsequent actions declared without jurisdiction and void.
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