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    October 16, 2026   Case Laws GST
    Intermediary service classification excludes subcontractors providing contracted marketing and support services on their own account.
    October 16, 2026   Case Laws GST
    Monetary-limit compliance requires Revenue to prove a recognised exception; bare Commissioner approval cannot sustain a departmental penalty appeal.
    October 16, 2026   Case Laws GST
    Monetary-limit compliance in departmental GST appeals requires Revenue to prove a recognised exception beyond Commissioner authorisation.
    October 16, 2026   Case Laws GST
    Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
    October 16, 2026   Case Laws GST
    Road restoration charges are taxable services, leaving commercial recipients liable under reverse charge without exemption or refund.
    October 16, 2026   Case Laws GST
    Road restoration charges for commercial pipeline works attract reverse-charge GST, while portal-issued proceedings remain valid without physical DIN.
    October 16, 2026   Case Laws GST
    Road restoration charges for business pipeline work attract reverse-charge GST, while portal-authenticated proceedings remain procedurally valid.
    October 16, 2026   Case Laws Income Tax
    Cross-objections in income-tax appeals remain maintainable only for substantial questions of law arising from an adverse appellate order.
    October 16, 2026   Case Laws Income Tax
    Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
    October 16, 2026   Case Laws Income Tax
    Penalty proceedings must remain suspended while an assessment appeal is pending before the Appellate Tribunal.
    October 16, 2026   Case Laws Income Tax
    Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
    October 16, 2026   Case Laws Income Tax
    Business-use evidence for director-linked vehicles permits partial expense disallowance, while contractual penal interest remains deductible.
    October 16, 2026   Case Laws Income Tax
    TDS credit timing: Compensation tax withholding must be claimed in the assessment year reflected in Form 26AS.
    October 16, 2026   Case Laws Income Tax
    Mechanical reassessment sanction requires independent application of mind; a bare endorsement can invalidate the resulting reassessment.
    October 16, 2026   Case Laws Income Tax
    Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
    October 16, 2026   Case Laws Income Tax
    Allotment-based property rights determine capital-gains holding periods and agreement-date stamp valuation for residential flat acquisitions
    October 16, 2026   Case Laws Income Tax
    Subcontract Profit Duplication Bars Separate Estimated Addition, While Unsupported Donations and Provident Fund Damages Remain Disallowable
    October 16, 2026   Case Laws Income Tax
    Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
    October 16, 2026   Case Laws Income Tax
    Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
    October 16, 2026   Case Laws Income Tax
    Aircraft dry-lease rentals receive India-Ireland treaty protection where international-traffic rules apply and unnotified anti-abuse modifications can...
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October 16, 2026   Case Laws GST
Intermediary service classification excludes subcontractors providing contracted marketing and support services on their own account.
October 16, 2026   Case Laws GST
Monetary-limit compliance requires Revenue to prove a recognised exception; bare Commissioner approval cannot sustain a departmental penalty appeal.
October 16, 2026   Case Laws GST
Monetary-limit compliance in departmental GST appeals requires Revenue to prove a recognised exception beyond Commissioner authorisation.
October 16, 2026   Case Laws GST
Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business recipient.
October 16, 2026   Case Laws GST
Road restoration charges are taxable services, leaving commercial recipients liable under reverse charge without exemption or refund.
October 16, 2026   Case Laws GST
Road restoration charges for commercial pipeline works attract reverse-charge GST, while portal-issued proceedings remain valid without physical DIN.
October 16, 2026   Case Laws GST
Road restoration charges for business pipeline work attract reverse-charge GST, while portal-authenticated proceedings remain procedurally valid.
October 16, 2026   Case Laws Income Tax
Cross-objections in income-tax appeals remain maintainable only for substantial questions of law arising from an adverse appellate order.
October 16, 2026   Case Laws Income Tax
Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessment retention.
October 16, 2026   Case Laws Income Tax
Penalty proceedings must remain suspended while an assessment appeal is pending before the Appellate Tribunal.
October 16, 2026   Case Laws Income Tax
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other sources.
October 16, 2026   Case Laws Income Tax
Business-use evidence for director-linked vehicles permits partial expense disallowance, while contractual penal interest remains deductible.
October 16, 2026   Case Laws Income Tax
TDS credit timing: Compensation tax withholding must be claimed in the assessment year reflected in Form 26AS.
October 16, 2026   Case Laws Income Tax
Mechanical reassessment sanction requires independent application of mind; a bare endorsement can invalidate the resulting reassessment.
October 16, 2026   Case Laws Income Tax
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while indirect forex gains fail export deduction.
October 16, 2026   Case Laws Income Tax
Allotment-based property rights determine capital-gains holding periods and agreement-date stamp valuation for residential flat acquisitions
October 16, 2026   Case Laws Income Tax
Subcontract Profit Duplication Bars Separate Estimated Addition, While Unsupported Donations and Provident Fund Damages Remain Disallowable
October 16, 2026   Case Laws Income Tax
Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expenditure.
October 16, 2026   Case Laws Income Tax
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires verification.
October 16, 2026   Case Laws Income Tax
Aircraft dry-lease rentals receive India-Ireland treaty protection where international-traffic rules apply and unnotified anti-abuse modifications cannot deny benefits.

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Home › Highlights › GST › 2025 › May, 2025 › This
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GST

HC found procedural irregularities in GST Department's notice...

Procedural Lapses in GST Notice Invalidate Department's Order Due to Non-Compliance with Statutory Upload and Communication Requirements

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GST May 23, 2025 Case Laws HC
HC found procedural irregularities in GST Department's notice and order issuance. The Show Cause Notice was not uploaded on the portal, and the order signed on 30th April 2024 was uploaded on 5th May 2024, beyond prescribed limitation period. HC directed GST Department to establish a Standard Operating Procedure (SOP) ensuring: (a) portal uploads of all communications, email notifications, and speed post dispatch; (b) consistent signature and Digital Identification Number (DIN) protocols on notices and orders; (c) simultaneous order passing and portal upload. Department instructed to review existing protocols and implement comprehensive guidelines addressing these procedural deficiencies.
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