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    February 27, 2026   Case LawsGST
    Non-application of mind by an appellate authority: order set aside and remanded for fresh merits consideration of documents and submissions.
    February 27, 2026   Case LawsGST
    Opportunity to be Heard under Section 75(4): adjudication set aside for breach of natural justice; remanded for fresh hearing.
    February 27, 2026   Case LawsGST
    Electronic upload of Form GST DRC-07 is mandatory and treated as notice for recovery; recovery stays until upload.
    February 27, 2026   Case LawsGST
    Tribunal Functionality obligations: HC directs affidavit by Joint Secretary-level officer and one-week compliance for IT enablement.
    February 27, 2026   Case LawsGST
    Principles of Natural Justice require quashing non-speaking tax orders and fresh adjudication with personal hearing and reasoned order.
    February 27, 2026   Case LawsGST
    Maintainability of advance ruling applications may be reviewed and remanded when fresh documentary evidence requires verification for fresh decision.
    February 27, 2026   Case LawsGST
    Dictionary Meaning applied to 'instrument, appliance or apparatus' leads to chemical classification and GST liability.
    February 27, 2026   Case LawsGST
    Intermediary services vs Principal-to-Principal: direct supplies to foreign recipients are exports with place of supply at recipient location.
    February 27, 2026   Case LawsIncome Tax
    Reopening of assessment invalid where assessing officer fails to record reasons or apply mind; reassessment notice quashed.
    February 27, 2026   Case LawsIncome Tax
    Limitation period for penalty under section 275(1)(c) bars late imposition; corroborative evidence required for 271DA penalties.
    February 27, 2026   Case LawsIncome Tax
    Application of benefit-test and connected-persons rejected where no direct or indirect benefit; disallowance limited to the short-applied year.
    February 27, 2026   Case LawsIncome Tax
    Reasonable Cause for Late Return: penalty under section 271(1)(c) unsustainable where disclosure, audit filing and voluntary offer showed no concealme...
    February 27, 2026   Case LawsIncome Tax
    Private benefit rule failed where documentary possession and no personal gain established, so charitable exemption sustained.
    February 27, 2026   Case LawsIncome Tax
    Transfer Pricing: internal CUP accepted, forex risk add on rejected and multiple adjustments deleted in favour of the taxpayer.
    February 27, 2026   Case LawsIncome Tax
    Voluntary deposit prior to notice leads to deletion of penalties when excess refund is repaid and revised return filed.
    February 27, 2026   Case LawsIncome Tax
    Rejection of books of accounts upheld; unexplained cash deposits during demonetisation deleted where sales explain bank deposits.
    February 27, 2026   Case LawsIncome Tax
    Charitable exemption denial remanded for reconsideration; charitable expenditures must be allowed against gross receipts, and penalty deleted.
    February 27, 2026   Case LawsIncome Tax
    Assessment of Trust Expenses: documentary payroll and ledger evidence upheld, revenue disallowance dismissed for lack of contrary proof.
    February 27, 2026   Case LawsIncome Tax
    Reopening assessment invalid where notice under section 147 issued instead of 153C on third party search basis; reassessment quashed.
    February 27, 2026   Case LawsBenami Property
    Benami transaction: failure of benamidar to disclose source plus money trail and witness statements supports attachment and finding.
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    February 27, 2026   Case Laws GST
    Non-application of mind by an appellate authority: order set aside and remanded for fresh merits consideration of documents and submissions.
    February 27, 2026   Case Laws GST
    Opportunity to be Heard under Section 75(4): adjudication set aside for breach of natural justice; remanded for fresh hearing.
    February 27, 2026   Case Laws GST
    Electronic upload of Form GST DRC-07 is mandatory and treated as notice for recovery; recovery stays until upload.
    February 27, 2026   Case Laws GST
    Tribunal Functionality obligations: HC directs affidavit by Joint Secretary-level officer and one-week compliance for IT enablement.
    February 27, 2026   Case Laws GST
    Principles of Natural Justice require quashing non-speaking tax orders and fresh adjudication with personal hearing and reasoned order.
    February 27, 2026   Case Laws GST
    Maintainability of advance ruling applications may be reviewed and remanded when fresh documentary evidence requires verification for fresh decision.
    February 27, 2026   Case Laws GST
    Dictionary Meaning applied to 'instrument, appliance or apparatus' leads to chemical classification and GST liability.
    February 27, 2026   Case Laws GST
    Intermediary services vs Principal-to-Principal: direct supplies to foreign recipients are exports with place of supply at recipient location.
    February 27, 2026   Case Laws Income Tax
    Reopening of assessment invalid where assessing officer fails to record reasons or apply mind; reassessment notice quashed.
    February 27, 2026   Case Laws Income Tax
    Limitation period for penalty under section 275(1)(c) bars late imposition; corroborative evidence required for 271DA penalties.
    February 27, 2026   Case Laws Income Tax
    Application of benefit-test and connected-persons rejected where no direct or indirect benefit; disallowance limited to the short-applied year.
    February 27, 2026   Case Laws Income Tax
    Reasonable Cause for Late Return: penalty under section 271(1)(c) unsustainable where disclosure, audit filing and voluntary offer showed no concealment.
    February 27, 2026   Case Laws Income Tax
    Private benefit rule failed where documentary possession and no personal gain established, so charitable exemption sustained.
    February 27, 2026   Case Laws Income Tax
    Transfer Pricing: internal CUP accepted, forex risk add on rejected and multiple adjustments deleted in favour of the taxpayer.
    February 27, 2026   Case Laws Income Tax
    Voluntary deposit prior to notice leads to deletion of penalties when excess refund is repaid and revised return filed.
    February 27, 2026   Case Laws Income Tax
    Rejection of books of accounts upheld; unexplained cash deposits during demonetisation deleted where sales explain bank deposits.
    February 27, 2026   Case Laws Income Tax
    Charitable exemption denial remanded for reconsideration; charitable expenditures must be allowed against gross receipts, and penalty deleted.
    February 27, 2026   Case Laws Income Tax
    Assessment of Trust Expenses: documentary payroll and ledger evidence upheld, revenue disallowance dismissed for lack of contrary proof.
    February 27, 2026   Case Laws Income Tax
    Reopening assessment invalid where notice under section 147 issued instead of 153C on third party search basis; reassessment quashed.
    February 27, 2026   Case Laws Benami Property
    Benami transaction: failure of benamidar to disclose source plus money trail and witness statements supports attachment and finding.

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      Home› Highlights › Income Tax › 2026 › March, 2026 › This
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      Income Tax

      Petition challenges validity of an assessment completed under...

      Denial of Hearing in Faceless Assessment invalidates proceedings; reopen, allow filing of reply and provide hearing before fresh adjudication.

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      Income TaxMarch 5, 2026Case LawsHC
      Petition challenges validity of an assessment completed under faceless assessment where the taxpayer was prevented by the portal from filing a reply and from obtaining a personal hearing; an online grievance remained unredressed. The court found these procedural deprivations breached the principles of natural justice, declined to consider the substantive merits, and held the assessment and consequential demand invalid for want of opportunity to be heard. The operative effect directs reopening of assessment proceedings, permitting filing of the reply and affording an opportunity of hearing before any fresh orders are passed.
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