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    June 11, 2026   Circulars Customs
    Customs area approval and cargo custodianship for BMCTPL access road, with CCSP status and compliance conditions.
    June 11, 2026   Case Laws GST
    Limitation bars GST tax determination when the order is passed after the statutory cut-off, making it without jurisdiction
    June 11, 2026   Case Laws GST
    Bona fide input tax credit cannot be denied for supplier default; collusive transactions may still be challenged.
    June 11, 2026   Case Laws GST
    GST registration restoration after six months' non-filing depends on filing pending returns and Rule 22(4) compliance
    June 11, 2026   Case Laws GST
    Section 122(1A) extends penalty to persons who benefited from and caused contravening transactions, even for earlier conduct.
    June 11, 2026   Case Laws GST
    Late fee and general penalty upheld for non-filing of annual GST return; liability extends beyond belated filing
    June 11, 2026   Case Laws GST
    Mandatory personal hearing safeguards invalidate ex parte adjudication when no effective opportunity is granted before adverse order.
    June 11, 2026   Case Laws GST
    Specific GST late fee bars general penalty for delayed returns, while late-fee liability remains payable
    June 11, 2026   Case Laws GST
    Defective GST cancellation notice requires disclosure of contraventions; cancellation and appellate orders cannot stand under prescribed procedure
    June 11, 2026   Case Laws GST
    Article 226 writs are not used for disputed contractual dues without a public law element.
    June 11, 2026   Case Laws GST
    IGST export refund cannot be defeated by a circular inconsistent with statutory rules and binding precedent.
    June 11, 2026   Case Laws GST
    Writ maintainability and alternate remedy bar applied where amalgamation plea raised for the first time in GST dispute.
    June 11, 2026   Case Laws GST
    Retrospective input tax credit re-availment barred where section 16(5) extends time limit only and section 150 blocks refund.
    June 11, 2026   Case Laws Income Tax
    Reassessment based on a false non-filing assumption fails, while writ pendency may be excluded for limitation.
    June 11, 2026   Case Laws Income Tax
    Live link between seized material and assessee is essential for reopening; vague third-party paper could not sustain notice.
    June 11, 2026   Case Laws Income Tax
    Real income principle bars tax on uncertain interest from fixed deposits under prohibitory orders and pending proceedings.
    June 11, 2026   Case Laws Income Tax
    TDS under section 194J cannot by itself deny presumptive taxation under section 44AD; fresh examination required.
    June 11, 2026   Case Laws Income Tax
    Rectification of mistake apparent from record can cover wrong return entries supported by assessee records, requiring recomputation
    June 11, 2026   Case Laws Income Tax
    Transfer pricing and PF/ESI timing issues led to deletion of management fee adjustment, restricted royalty, and sustained disallowance
    June 11, 2026   Case Laws Income Tax
    Transfer pricing comparables must be functionally similar, and negative working capital adjustment was declined for captive services.
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June 11, 2026   Circulars Customs
Customs area approval and cargo custodianship for BMCTPL access road, with CCSP status and compliance conditions.
June 11, 2026   Case Laws GST
Limitation bars GST tax determination when the order is passed after the statutory cut-off, making it without jurisdiction
June 11, 2026   Case Laws GST
Bona fide input tax credit cannot be denied for supplier default; collusive transactions may still be challenged.
June 11, 2026   Case Laws GST
GST registration restoration after six months' non-filing depends on filing pending returns and Rule 22(4) compliance
June 11, 2026   Case Laws GST
Section 122(1A) extends penalty to persons who benefited from and caused contravening transactions, even for earlier conduct.
June 11, 2026   Case Laws GST
Late fee and general penalty upheld for non-filing of annual GST return; liability extends beyond belated filing
June 11, 2026   Case Laws GST
Mandatory personal hearing safeguards invalidate ex parte adjudication when no effective opportunity is granted before adverse order.
June 11, 2026   Case Laws GST
Specific GST late fee bars general penalty for delayed returns, while late-fee liability remains payable
June 11, 2026   Case Laws GST
Defective GST cancellation notice requires disclosure of contraventions; cancellation and appellate orders cannot stand under prescribed procedure
June 11, 2026   Case Laws GST
Article 226 writs are not used for disputed contractual dues without a public law element.
June 11, 2026   Case Laws GST
IGST export refund cannot be defeated by a circular inconsistent with statutory rules and binding precedent.
June 11, 2026   Case Laws GST
Writ maintainability and alternate remedy bar applied where amalgamation plea raised for the first time in GST dispute.
June 11, 2026   Case Laws GST
Retrospective input tax credit re-availment barred where section 16(5) extends time limit only and section 150 blocks refund.
June 11, 2026   Case Laws Income Tax
Reassessment based on a false non-filing assumption fails, while writ pendency may be excluded for limitation.
June 11, 2026   Case Laws Income Tax
Live link between seized material and assessee is essential for reopening; vague third-party paper could not sustain notice.
June 11, 2026   Case Laws Income Tax
Real income principle bars tax on uncertain interest from fixed deposits under prohibitory orders and pending proceedings.
June 11, 2026   Case Laws Income Tax
TDS under section 194J cannot by itself deny presumptive taxation under section 44AD; fresh examination required.
June 11, 2026   Case Laws Income Tax
Rectification of mistake apparent from record can cover wrong return entries supported by assessee records, requiring recomputation
June 11, 2026   Case Laws Income Tax
Transfer pricing and PF/ESI timing issues led to deletion of management fee adjustment, restricted royalty, and sustained disallowance
June 11, 2026   Case Laws Income Tax
Transfer pricing comparables must be functionally similar, and negative working capital adjustment was declined for captive services.

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Income Tax

The HC upheld the validity of a reassessment notice under...

Reassessment Notice Under Section 148 Upheld: Limitation Period Calculation Validated by Excluding Specific Timeframe

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Income Tax April 17, 2025 Case Laws HC
The HC upheld the validity of a reassessment notice under Section 148 of the Income Tax Act, determining that the notice issued on 30.07.2022 was within the prescribed limitation period. The court excluded the period from 31.03.2021 to 02.06.2022 for limitation computation, based on Supreme Court precedents in Rajeev Bansal and Ashish Agarwal cases. The notice for Assessment Year 2015-2016 was deemed timely, as the original notice dated 31.03.2021 transformed into a valid notice under the new regime effective 01.04.2021, with the extended limitation period being applicable. Consequently, the court rejected all challenges to the reassessment proceedings.
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Acts Income Tax
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