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    March 5, 2026   Case Laws Service Tax
    Extended limitation under the proviso requires proven fraud or suppression; absent that, extended demand is unsustainable.
    March 5, 2026   Case Laws Central Excise
    Corroborative Evidence required: seizures and duty demands unsupported by input output theory were set aside for lack of positive proof.
    March 5, 2026   Case Laws VAT / Sales Tax
    Surcharge on tax leviable in addition to tax on declared goods when computed on tax payable.
    March 3, 2026   Case Laws GST
    Limitation period exclusion requires fresh adjudication of refund claims; administrative rejections cannot ignore the judicial exclusion.
    March 3, 2026   Case Laws GST
    Right to Personal Hearing: ineffective portal-only service requires alternate modes and fresh hearing before adjudication.
    March 3, 2026   Case Laws GST
    Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
    March 3, 2026   Case Laws Income Tax
    Cancelled transactions and reversal of consideration negate taxable income; assessments quashed where cancellation evidence was not considered.
    March 3, 2026   Case Laws Income Tax
    Invocation of Section 153C: reliance on external or public domain material or absence of AO satisfaction note invalidates proceedings.
    March 3, 2026   Case Laws Income Tax
    Computation of limitation for reopening: ten-year window reckoned from end of the relevant assessment year, notice quashed.
    March 3, 2026   Case Laws Income Tax
    Estimate-based additions do not satisfy proof-of-concealment required for penalty; penalty deleted where addition rests on estimate.
    March 3, 2026   Case Laws Income Tax
    Estimation of profit element in bogus purchases remitted for fresh adjudication to apply binding precedents and record reasons.
    March 3, 2026   Case Laws Income Tax
    Estimation of undisclosed income on turnover is unsustainable where banking evidence and books support transactions, so additions deleted.
    March 3, 2026   Case Laws Income Tax
    Limitation under Section 153(3) bars final assessments if DRP directions are issued after the prescribed statutory window.
    March 3, 2026   Case Laws Income Tax
    Permanent Establishment under DTAA not established, so off the shelf software receipts not taxable as royalty and presumptive tax inapplicable.
    March 3, 2026   Case Laws Income Tax
    Arm's length price: Internal CUP remand for NCD benchmarking; fresh deduction claim admitted and statutory interest on refund directed.
    March 3, 2026   Case Laws Income Tax
    Onus to Prove Genuineness of Share Transactions: documentary proof can rebut suspicion and protect 10(38) LTCG exemption.
    March 3, 2026   Case Laws Income Tax
    Admission of Additional Grounds affirmed where facts are on record; reopening quashed when additions do not flow from recorded reasons.
    March 3, 2026   Case Laws Income Tax
    Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
    March 3, 2026   Case Laws Income Tax
    Transfer Pricing: royalty adjustment negated by prior appellate precedent; typographical error did not defeat infrastructure deduction claim.
    March 3, 2026   Case Laws Income Tax
    Relevant date for Section 54 exemption: completion with payment and possession within two years qualifies for relief.
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March 5, 2026   Case Laws Service Tax
Extended limitation under the proviso requires proven fraud or suppression; absent that, extended demand is unsustainable.
March 5, 2026   Case Laws Central Excise
Corroborative Evidence required: seizures and duty demands unsupported by input output theory were set aside for lack of positive proof.
March 5, 2026   Case Laws VAT / Sales Tax
Surcharge on tax leviable in addition to tax on declared goods when computed on tax payable.
March 3, 2026   Case Laws GST
Limitation period exclusion requires fresh adjudication of refund claims; administrative rejections cannot ignore the judicial exclusion.
March 3, 2026   Case Laws GST
Right to Personal Hearing: ineffective portal-only service requires alternate modes and fresh hearing before adjudication.
March 3, 2026   Case Laws GST
Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids orders.
March 3, 2026   Case Laws Income Tax
Cancelled transactions and reversal of consideration negate taxable income; assessments quashed where cancellation evidence was not considered.
March 3, 2026   Case Laws Income Tax
Invocation of Section 153C: reliance on external or public domain material or absence of AO satisfaction note invalidates proceedings.
March 3, 2026   Case Laws Income Tax
Computation of limitation for reopening: ten-year window reckoned from end of the relevant assessment year, notice quashed.
March 3, 2026   Case Laws Income Tax
Estimate-based additions do not satisfy proof-of-concealment required for penalty; penalty deleted where addition rests on estimate.
March 3, 2026   Case Laws Income Tax
Estimation of profit element in bogus purchases remitted for fresh adjudication to apply binding precedents and record reasons.
March 3, 2026   Case Laws Income Tax
Estimation of undisclosed income on turnover is unsustainable where banking evidence and books support transactions, so additions deleted.
March 3, 2026   Case Laws Income Tax
Limitation under Section 153(3) bars final assessments if DRP directions are issued after the prescribed statutory window.
March 3, 2026   Case Laws Income Tax
Permanent Establishment under DTAA not established, so off the shelf software receipts not taxable as royalty and presumptive tax inapplicable.
March 3, 2026   Case Laws Income Tax
Arm's length price: Internal CUP remand for NCD benchmarking; fresh deduction claim admitted and statutory interest on refund directed.
March 3, 2026   Case Laws Income Tax
Onus to Prove Genuineness of Share Transactions: documentary proof can rebut suspicion and protect 10(38) LTCG exemption.
March 3, 2026   Case Laws Income Tax
Admission of Additional Grounds affirmed where facts are on record; reopening quashed when additions do not flow from recorded reasons.
March 3, 2026   Case Laws Income Tax
Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing established.
March 3, 2026   Case Laws Income Tax
Transfer Pricing: royalty adjustment negated by prior appellate precedent; typographical error did not defeat infrastructure deduction claim.
March 3, 2026   Case Laws Income Tax
Relevant date for Section 54 exemption: completion with payment and possession within two years qualifies for relief.

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GST

A demand based on belated availment of input tax credit under...

Retrospective GST amendment cured belated input tax credit defect, leading to quashing of the demand and fresh adjudication.

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GST April 22, 2026 Case Laws HC
A demand based on belated availment of input tax credit under Section 16(4) could not stand unchanged after the retrospective insertion of Section 16(5) into the GST enactments from 01.07.2017. The Court found that the very defect relied on in the show cause notice and impugned order had been cured by the retrospective amendment, so the matter required reconsideration on merits. The impugned order was quashed and the case was remitted for fresh adjudication, with liberty to the taxpayer to file a proper reply with supporting documents.
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Acts Income Tax
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