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    December 31, 2025   Case Laws GST
    Statutory appeal filed after maximum condonable delay: writ petition cannot compel admission or extend limitation; dismissal upheld
    December 31, 2025   Case Laws GST
    Overseas service supply: whether s.2(13) "intermediary" or s.2(6) export; GST demand partly quashed, reply allowed.
    December 31, 2025   Case Laws GST
    Taxpayer's 2020-21 GST arrears payment request rejected without hearing; decision set aside, DRC-13 garnishee recovery paused pending deposit.
    December 31, 2025   Case Laws GST
    Tax demand adjudication exceeding show-cause notice and using undisclosed adverse material set aside; fresh hearing ordered with disclosures.
    December 31, 2025   Case Laws GST
    GST portal show-cause notice served via "Additional Notices" tab; adjudication order set aside for ignoring taxpayer reply
    December 31, 2025   Case Laws GST
    Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
    December 31, 2025   Case Laws Income Tax
    Machinery depreciation for idle units within a block of assets-non-use doesn't bar claim if business continues
    December 31, 2025   Case Laws Income Tax
    Company tax return filing after Rule 12(3) e-filing mandate: manual return can't fix late e-return; 80-IC deduction denied
    December 31, 2025   Case Laws Income Tax
    Acquisition date for redeveloped residential flat: allotment letter sets holding period; treated as LTCG, s.54 exemption restored.
    December 31, 2025   Case Laws Income Tax
    Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
    December 31, 2025   Case Laws Income Tax
    Section 153D prior approval for search assessments challenged as mechanical; approvals without independent mind made resulting assessments void
    December 31, 2025   Case Laws Income Tax
    Payments for non-exclusive feature film broadcasting rights held not "royalty" under Explanation 2 to section 9(1)(vi), Article 12(3).
    December 31, 2025   Case Laws Income Tax
    INR-denominated compulsorily convertible debenture interest paid to foreign affiliate-PLR benchmark upheld, transfer pricing adjustment deleted
    December 31, 2025   Case Laws Income Tax
    Firm's registered land sale and capital gains attribution-taxed in firm's hands; partners' disclosures excluded, taxes credited to firm.
    December 31, 2025   Case Laws Income Tax
    Customer trade advances and jewellery job-work refunds vs s.68, plus demonetisation cash deposits u/s69A-additions deleted
    December 31, 2025   Case Laws Income Tax
    Tax assessment revision u/s263 expanded beyond show-cause to ICDS, refunds, stock and non-filer purchases; quashed
    December 31, 2025   Case Laws Income Tax
    Mistaken tax exemption claim under s10(46) despite s10(23C)(iv) approval; CPC s143(1) denial overturned, exemption upheld
    December 31, 2025   Case Laws Income Tax
    Commission income and foreign joint venture investment questioned u/s68; travel, rent and salary disallowances all deleted
    December 31, 2025   Case Laws Customs
    Alleged fraudulent exports and overvalued goods to claim duty drawback: denial of cross-examination upheld absent specific prejudice
    December 31, 2025   Case Laws Customs
    Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
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December 31, 2025   Case Laws GST
Statutory appeal filed after maximum condonable delay: writ petition cannot compel admission or extend limitation; dismissal upheld
December 31, 2025   Case Laws GST
Overseas service supply: whether s.2(13) "intermediary" or s.2(6) export; GST demand partly quashed, reply allowed.
December 31, 2025   Case Laws GST
Taxpayer's 2020-21 GST arrears payment request rejected without hearing; decision set aside, DRC-13 garnishee recovery paused pending deposit.
December 31, 2025   Case Laws GST
Tax demand adjudication exceeding show-cause notice and using undisclosed adverse material set aside; fresh hearing ordered with disclosures.
December 31, 2025   Case Laws GST
GST portal show-cause notice served via "Additional Notices" tab; adjudication order set aside for ignoring taxpayer reply
December 31, 2025   Case Laws GST
Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notification 12/2017.
December 31, 2025   Case Laws Income Tax
Machinery depreciation for idle units within a block of assets-non-use doesn't bar claim if business continues
December 31, 2025   Case Laws Income Tax
Company tax return filing after Rule 12(3) e-filing mandate: manual return can't fix late e-return; 80-IC deduction denied
December 31, 2025   Case Laws Income Tax
Acquisition date for redeveloped residential flat: allotment letter sets holding period; treated as LTCG, s.54 exemption restored.
December 31, 2025   Case Laws Income Tax
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month threshold
December 31, 2025   Case Laws Income Tax
Section 153D prior approval for search assessments challenged as mechanical; approvals without independent mind made resulting assessments void
December 31, 2025   Case Laws Income Tax
Payments for non-exclusive feature film broadcasting rights held not "royalty" under Explanation 2 to section 9(1)(vi), Article 12(3).
December 31, 2025   Case Laws Income Tax
INR-denominated compulsorily convertible debenture interest paid to foreign affiliate-PLR benchmark upheld, transfer pricing adjustment deleted
December 31, 2025   Case Laws Income Tax
Firm's registered land sale and capital gains attribution-taxed in firm's hands; partners' disclosures excluded, taxes credited to firm.
December 31, 2025   Case Laws Income Tax
Customer trade advances and jewellery job-work refunds vs s.68, plus demonetisation cash deposits u/s69A-additions deleted
December 31, 2025   Case Laws Income Tax
Tax assessment revision u/s263 expanded beyond show-cause to ICDS, refunds, stock and non-filer purchases; quashed
December 31, 2025   Case Laws Income Tax
Mistaken tax exemption claim under s10(46) despite s10(23C)(iv) approval; CPC s143(1) denial overturned, exemption upheld
December 31, 2025   Case Laws Income Tax
Commission income and foreign joint venture investment questioned u/s68; travel, rent and salary disallowances all deleted
December 31, 2025   Case Laws Customs
Alleged fraudulent exports and overvalued goods to claim duty drawback: denial of cross-examination upheld absent specific prejudice
December 31, 2025   Case Laws Customs
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penalty rejected.

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GST

Show cause notice sought cancellation of GST registration for...

Show cause notice for GST registration cancellation over alleged ITC from non existent suppliers; officer may decide after replies

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GST February 13, 2026 Case Laws HC
Show cause notice sought cancellation of GST registration for alleged breach of Rule 21(e) by claiming input tax credit from non existent or non operating suppliers; the notice relied on a DGGI communication as supporting material. Petitioner filed specific replies (including Form GST REG 18) addressing the allegation, indicating understanding of charges; the court found no prejudice from the mode of communication and held the proper officer may decide the cancellation matter on the basis of those replies in accordance with law within two weeks. The writ petition was disposed with that direction and the petitioner's cited decisions were found inapplicable.
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Acts Income Tax
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