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    April 17, 2026   Case Laws GST
    Binding advance rulings defeated GST exemption claim for frozen meat supply, securing reimbursement of tax paid.
    April 17, 2026   Case Laws GST
    Additional evidence in appeal must be examined under Rule 112 before rejection of the appeal.
    April 17, 2026   Case Laws GST
    Natural justice in GST adjudication: ex parte order on factual discrepancies set aside, with fresh hearing directed.
    April 17, 2026   Case Laws GST
    Statutory right of appeal protected against coercive recovery pending expiry of the appeal period and pre-deposit requirements.
    April 17, 2026   Case Laws GST
    Composite assessment orders for multiple financial years are unsustainable; separate proceedings must be initiated for each assessment year.
    April 17, 2026   Case Laws GST
    Unsigned assessment order invalid; defective service defeats delay objection and fresh reassessment may follow after due notice.
    April 17, 2026   Case Laws GST
    GST input tax credit distribution through tax invoices was permitted for reverse charge common services during the disputed period.
    April 17, 2026   Case Laws Income Tax
    Incriminating material and rural agricultural land sale: section 153C could not be used, and capital gains treatment failed.
    April 17, 2026   Case Laws Income Tax
    Section 153C satisfaction note must be recorded immediately after assessment completion; delayed notice was quashed as time-barred.
    April 17, 2026   Case Laws Income Tax
    Reasonable cause for non-filing of return by executors defeats penalty where probate was delayed after the assessee's death.
    April 17, 2026   Case Laws Income Tax
    Rejection of books without identifying defects is unsustainable; profit estimation based only on missing invoices was deleted.
    April 17, 2026   Case Laws Income Tax
    Jurisdiction under Section 127: absence of transfer order meant the assessment was quashed for lack of authority.
    April 17, 2026   Case Laws Income Tax
    Business expenditure and TDS disallowance principles applied to reimbursements, retainership fees, exempt income, and short deduction issues.
    April 17, 2026   Case Laws Income Tax
    Rectification order challenge not maintainable where grievance concerns the original addition, not the computation correction.
    April 17, 2026   Case Laws Income Tax
    Reassessment notice invalid for short response time, limitation breach, and unsustainable addition on joint property ownership.
    April 17, 2026   Case Laws Income Tax
    Duty drawback taxable on actual receipt; unconfronted portal data could not support addition or consequential penalty.
    April 17, 2026   Case Laws Income Tax
    Penalty under section 271(1)(c) deleted where disputed claim was fully disclosed and only head of income was contested.
    April 17, 2026   Case Laws Income Tax
    Transfer pricing adjustment confined to international transactions; capacity, working capital and forex treatment directions sustained.
    April 17, 2026   Case Laws Income Tax
    Turnover under section 44AD prevents duplication of interest income addition where receipts were already disclosed.
    April 17, 2026   Case Laws Income Tax
    Functional comparability under TNMM: broadcasters excluded, software distributors included, and no separate interest on receivables after working capi...
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April 17, 2026   Case Laws GST
Binding advance rulings defeated GST exemption claim for frozen meat supply, securing reimbursement of tax paid.
April 17, 2026   Case Laws GST
Additional evidence in appeal must be examined under Rule 112 before rejection of the appeal.
April 17, 2026   Case Laws GST
Natural justice in GST adjudication: ex parte order on factual discrepancies set aside, with fresh hearing directed.
April 17, 2026   Case Laws GST
Statutory right of appeal protected against coercive recovery pending expiry of the appeal period and pre-deposit requirements.
April 17, 2026   Case Laws GST
Composite assessment orders for multiple financial years are unsustainable; separate proceedings must be initiated for each assessment year.
April 17, 2026   Case Laws GST
Unsigned assessment order invalid; defective service defeats delay objection and fresh reassessment may follow after due notice.
April 17, 2026   Case Laws GST
GST input tax credit distribution through tax invoices was permitted for reverse charge common services during the disputed period.
April 17, 2026   Case Laws Income Tax
Incriminating material and rural agricultural land sale: section 153C could not be used, and capital gains treatment failed.
April 17, 2026   Case Laws Income Tax
Section 153C satisfaction note must be recorded immediately after assessment completion; delayed notice was quashed as time-barred.
April 17, 2026   Case Laws Income Tax
Reasonable cause for non-filing of return by executors defeats penalty where probate was delayed after the assessee's death.
April 17, 2026   Case Laws Income Tax
Rejection of books without identifying defects is unsustainable; profit estimation based only on missing invoices was deleted.
April 17, 2026   Case Laws Income Tax
Jurisdiction under Section 127: absence of transfer order meant the assessment was quashed for lack of authority.
April 17, 2026   Case Laws Income Tax
Business expenditure and TDS disallowance principles applied to reimbursements, retainership fees, exempt income, and short deduction issues.
April 17, 2026   Case Laws Income Tax
Rectification order challenge not maintainable where grievance concerns the original addition, not the computation correction.
April 17, 2026   Case Laws Income Tax
Reassessment notice invalid for short response time, limitation breach, and unsustainable addition on joint property ownership.
April 17, 2026   Case Laws Income Tax
Duty drawback taxable on actual receipt; unconfronted portal data could not support addition or consequential penalty.
April 17, 2026   Case Laws Income Tax
Penalty under section 271(1)(c) deleted where disputed claim was fully disclosed and only head of income was contested.
April 17, 2026   Case Laws Income Tax
Transfer pricing adjustment confined to international transactions; capacity, working capital and forex treatment directions sustained.
April 17, 2026   Case Laws Income Tax
Turnover under section 44AD prevents duplication of interest income addition where receipts were already disclosed.
April 17, 2026   Case Laws Income Tax
Functional comparability under TNMM: broadcasters excluded, software distributors included, and no separate interest on receivables after working capital adjustment.

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GST

Rule 39(1)(a) validity: Rule 39(1)(a) impermissibly adds a...

ISD distribution monthly time-limit u/r 39(1)(a) found to exceed delegated power, extinguish ITC; audit quashed

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GST January 17, 2026 Case Laws HC
Rule 39(1)(a) validity: Rule 39(1)(a) impermissibly adds a mandatory monthly time-limit for ISD distribution beyond Section 20's delegated "manner" power, extinguishing vested ITC rights and violating Article 14; consequence - Rule 39(1)(a) struck down. Natural justice: audit finalization and placement before MMCM without granting requested time or hearing breached principles of natural justice; consequence - Final Audit Report and related proceedings quashed. Time limitation/suppression: show-cause issued beyond normal limitation under s.73; invocation of extended period under s.74 on alleged suppression unsustainable where returns disclosed distributions on the portal; consequence - proceedings untenable. Maintainability: writ entertained despite alternative remedy due to vires and natural-justice challenge. - HC
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