Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    GST prosecution without prior assessment not barred; bail granted on completed investigation and documentary evidence.
    Advance ruling appeals: court treats 90-day limit as directory and rejects limitation, locus, and filing objections
    Regular bail in GST fake-input-tax-credit prosecution granted after completion of investigation and prolonged custody.
    Confiscation jurisdiction fails where tax liability is undetermined and the show cause notice is issued without lawful authority.
    Statutory appellate remedy preserved after portal glitch, with fresh filing permitted and delay condoned
    Absence of Document Identification Number invalidates assessment order; delayed writ entertained subject to partial tax deposit.
    Mandatory pre-show cause intimation under Rule 142(1)(A) is required; non-compliance vitiates the assessment order.
    GST recovery and appellate delay: failure to consider Section 14 exclusion vitiated dismissal, and pre-deposit stayed recovery.
    Judicial review of arrest under special statutes is limited to compliance with safeguards, not sufficiency of evidence.
    Composite tax assessment orders covering multiple financial years are invalid; separate year-wise proceedings are required.
    Vicarious liability of directors under tax offence provisions: discharge set aside where common finding on day-to-day control failed.
    Search reassessment limits and post-search procedure restrict reopening, with liability cessation addition deleted
    Inadmissible electronic evidence and loan transaction exclusion defeated penalty under cash receipt restrictions.
    Lack of inquiry on stamp duty value difference justified section 263 revision and fresh verification.
    Make available test under DTAA applied to repair and overhaul payments, so no TDS obligation arose.
    Reassessment on borrowed satisfaction and double addition under section 68 fail where purchases and sales were already recorded.
    Borrowed satisfaction and section 68 addition failed where reopening lacked live nexus and documents proved genuine receipts.
    Notional interest on slump sale balance deleted as commercially expedient arrangement, with consistency in revenue treatment supporting the assessee.
    Real income theory and corroborated cash explanations: ITAT upheld deletion of one addition and sustained the balance.
    Bad debt deduction and section 158A procedure upheld on distinct write-off, no double deduction, and pending High Court issue
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

Notices in Form GSTR-3A have been mistakenly issued to certain...

Incorrect GSTR-3A Notices Sent Due to System Error, No Action Needed for Cancelled Registrations Before FY 2024-25

Contents
Summary
Note

Note

-

Bookmark

Print

Print

GST July 21, 2025 News
Notices in Form GSTR-3A have been mistakenly issued to certain taxpayers, including those with cancelled registrations before the Financial Year 2024-25, due to a system glitch. These notices, typically sent for non-filing of Form GSTR-4 under Section 39(2) of the CGST Act and Rule 68 of the CGST Rules, are not applicable in these cases. The issue is under review, and corrective measures are being implemented. Taxpayers who have filed the return or whose registrations were cancelled before FY 2024-25 should disregard these notices, as no action is required. Any other concerns should be addressed through the Self-Service Portal with relevant details for resolution.

Topics

Acts Income Tax