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    July 18, 2026   Case LawsGST
    Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
    July 18, 2026   Case LawsGST
    Specific grounds in GST cancellation notices are essential; cancellation based on an unnotified ground was quashed and registration restored.
    July 18, 2026   Case LawsGST
    Statutory appellate remedy for GST registration cancellation limits writ jurisdiction despite an unconsidered revocation representation.
    July 18, 2026   Case LawsGST
    Extended input tax credit timelines protect delayed returns filed before the statutory cut-off, subject to documentary eligibility.
    July 18, 2026   Case LawsGST
    Occupancy Certificate determines project completion, preserving GST credit benefit restitution for identifiable homebuyers while barring retrospective...
    July 18, 2026   Case LawsIncome Tax
    Genuine hardship in revised-return delays requires pragmatic consideration where consistent relief exists for similarly placed voluntary retirement re...
    July 18, 2026   Case LawsIncome Tax
    Unexplained investment requires reliable evidence; telescoping fails without timing linkage, while fixed-deposit additions exclude maturity accretions...
    July 18, 2026   Case LawsIncome Tax
    Minimum alternate tax does not apply to statutory bodies outside the Companies Act, leaving book-profit disallowance challenge unsustainable.
    July 18, 2026   Case LawsIncome Tax
    Reassessment based on inapplicable share-transaction information fails when disclosed intraday profit does not match the recorded reopening reasons.
    July 18, 2026   Case LawsIncome Tax
    Surplus interest-free funds rebut interest disallowance, while section 14A computations cannot alone increase minimum alternate tax book profit.
    July 18, 2026   Case LawsIncome Tax
    Electronic filing delay in charitable trust audit reporting warranted condonation where genuine hardship arose from clerical omission.
    July 18, 2026   Case LawsIncome Tax
    Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
    July 18, 2026   Case LawsIncome Tax
    Unverifiable purchases warrant only embedded-profit estimation when accepted sales and records show actual goods were procured.
    July 18, 2026   Case LawsIncome Tax
    Reasonable cause for journal-entry loan transfers can protect genuine restructuring transactions from penalties for prescribed loan acceptance modes.
    July 18, 2026   Case LawsIncome Tax
    Commercial nexus of facilitation services supports deduction of commission expenditure against income from other sources.
    July 18, 2026   Case LawsIncome Tax
    Reassessment limitation for pre-2021 assessment years invalidated a belated notice, while unsupported share-sale cash-credit additions were deleted.
    July 18, 2026   Case LawsIncome Tax
    Cash repayment of explained family loans between spouses warranted reasonable cause, requiring deletion of the repayment penalty.
    July 18, 2026   Case LawsIncome Tax
    Business expenditure deductibility covers independent brand promotion and unreimbursed inventory price-drop margin losses where commercially genuine a...
    July 18, 2026   Case LawsIncome Tax
    Pre-2021 reassessment limitation survives amended regime, invalidating notices issued after the former statutory time limit expires.
    July 18, 2026   Case LawsIncome Tax
    Third-party loose sheets require independent corroboration before supporting unexplained investment additions for alleged on-money property purchases.
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    July 18, 2026   Case Laws GST
    Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental adjudication.
    July 18, 2026   Case Laws GST
    Specific grounds in GST cancellation notices are essential; cancellation based on an unnotified ground was quashed and registration restored.
    July 18, 2026   Case Laws GST
    Statutory appellate remedy for GST registration cancellation limits writ jurisdiction despite an unconsidered revocation representation.
    July 18, 2026   Case Laws GST
    Extended input tax credit timelines protect delayed returns filed before the statutory cut-off, subject to documentary eligibility.
    July 18, 2026   Case Laws GST
    Occupancy Certificate determines project completion, preserving GST credit benefit restitution for identifiable homebuyers while barring retrospective penalties.
    July 18, 2026   Case Laws Income Tax
    Genuine hardship in revised-return delays requires pragmatic consideration where consistent relief exists for similarly placed voluntary retirement retirees.
    July 18, 2026   Case Laws Income Tax
    Unexplained investment requires reliable evidence; telescoping fails without timing linkage, while fixed-deposit additions exclude maturity accretions.
    July 18, 2026   Case Laws Income Tax
    Minimum alternate tax does not apply to statutory bodies outside the Companies Act, leaving book-profit disallowance challenge unsustainable.
    July 18, 2026   Case Laws Income Tax
    Reassessment based on inapplicable share-transaction information fails when disclosed intraday profit does not match the recorded reopening reasons.
    July 18, 2026   Case Laws Income Tax
    Surplus interest-free funds rebut interest disallowance, while section 14A computations cannot alone increase minimum alternate tax book profit.
    July 18, 2026   Case Laws Income Tax
    Electronic filing delay in charitable trust audit reporting warranted condonation where genuine hardship arose from clerical omission.
    July 18, 2026   Case Laws Income Tax
    Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction.
    July 18, 2026   Case Laws Income Tax
    Unverifiable purchases warrant only embedded-profit estimation when accepted sales and records show actual goods were procured.
    July 18, 2026   Case Laws Income Tax
    Reasonable cause for journal-entry loan transfers can protect genuine restructuring transactions from penalties for prescribed loan acceptance modes.
    July 18, 2026   Case Laws Income Tax
    Commercial nexus of facilitation services supports deduction of commission expenditure against income from other sources.
    July 18, 2026   Case Laws Income Tax
    Reassessment limitation for pre-2021 assessment years invalidated a belated notice, while unsupported share-sale cash-credit additions were deleted.
    July 18, 2026   Case Laws Income Tax
    Cash repayment of explained family loans between spouses warranted reasonable cause, requiring deletion of the repayment penalty.
    July 18, 2026   Case Laws Income Tax
    Business expenditure deductibility covers independent brand promotion and unreimbursed inventory price-drop margin losses where commercially genuine and verifiable.
    July 18, 2026   Case Laws Income Tax
    Pre-2021 reassessment limitation survives amended regime, invalidating notices issued after the former statutory time limit expires.
    July 18, 2026   Case Laws Income Tax
    Third-party loose sheets require independent corroboration before supporting unexplained investment additions for alleged on-money property purchases.

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      Home› Highlights › GST › 2025 › September, 2025 › This
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      GST

      The HC set aside the impugned demand order and remanded the...

      Order set aside and matter remanded for fresh adjudication after breach of natural justice; reply due by 15 October 2025

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      GSTSeptember 10, 2025Case LawsHC
      The HC set aside the impugned demand order and remanded the matter to the Adjudicating Authority for fresh adjudication, finding a breach of audi alteram partem where the SCN and subsequent notices were uploaded only to the "Additional Notices" tab and the Petitioner was not afforded a real opportunity to be heard. The Petitioner is granted time until 15 October 2025 to file a reply to the SCN; thereafter the Adjudicating Authority shall issue a personal hearing notice (not merely portal upload) and proceed afresh. The petition is allowed by way of remand.
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