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    February 2, 2026   Case Laws GST
    Reversal of Input Tax Credit claims based on GST portal returns; orders set aside and remanded for fresh adjudication.
    February 2, 2026   Case Laws GST
    Violation of natural justice in GST adjudication: personal hearing details and reasoned orders required, petition allowed
    February 2, 2026   Case Laws GST
    Limitation in statutory appeals under CGST section 107(4): appellate one-month extension only; writ challenging show-cause rejected.
    February 2, 2026   Case Laws GST
    Determination of tax liability and input tax credit recovery where agent filed returns; writ dismissed, appeal available to taxpayer.
    February 2, 2026   Case Laws GST
    GST neutralisation claim by contractor upheld; reimbursement ordered despite final bill and no-claim certificate, payment verified
    February 2, 2026   Case Laws GST
    Condonation of delay in CGST appeals: HC grants Article 226 relief where counsel negligence prevented timely statutory appeal, restoring remedy
    February 2, 2026   Case Laws GST
    GST rate reduction on cinema tickets: failure to pass benefit by raising base prices found; profiteering upheld.
    February 2, 2026   Case Laws Income Tax
    TDS prosecution continuation after full tax, interest and compounding recovery - proceedings quashed and attachments vacated.
    February 2, 2026   Case Laws Income Tax
    Inspection of seized assets: inspection may proceed without prior 'reason to believe' if tied to purposes of the Act, petitioner dismissed
    February 2, 2026   Case Laws Income Tax
    Reopening of assessment over alleged bogus invoices denied after ledger review and lack of opportunity to explain; notice quashed.
    February 2, 2026   Case Laws Income Tax
    Reassessment after search and ten year limitation under tax law quashed for assessment year beyond permissible period.
    February 2, 2026   Case Laws Customs
    Suppression of facts in customs exemption claims and invocation of extended limitation rejected where no intent to evade duty
    February 2, 2026   Case Laws Income Tax
    Transponder service fees characterised as service, not royalty, resulting in no withholding tax obligation on the payer.
    February 2, 2026   Case Laws Income Tax
    Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
    February 2, 2026   Case Laws Income Tax
    Limitation for transfer pricing final assessments and interplay with general limitation rules leads to quashing of time-barred orders
    February 2, 2026   Case Laws Income Tax
    Trust receipt of shares and erroneously deposited advance tax: ITAT allows deletions, treating amounts as exempt or repayable liabilities.
    February 2, 2026   Case Laws Income Tax
    Invocation of jurisdiction under section 153C based on third-party seized documents held invalid; assessment quashed
    February 2, 2026   Case Laws Income Tax
    Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
    February 2, 2026   Case Laws Income Tax
    Validity of search warrant and tax treatment of siphoned funds: search upheld; additions quashed for lack of charging provision.
    February 2, 2026   Case Laws Income Tax
    Conversion of tenancy right into ownership: treat FMV of flats received as cost of acquisition, AO directed to re-compute capital gains.
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February 2, 2026   Case Laws GST
Reversal of Input Tax Credit claims based on GST portal returns; orders set aside and remanded for fresh adjudication.
February 2, 2026   Case Laws GST
Violation of natural justice in GST adjudication: personal hearing details and reasoned orders required, petition allowed
February 2, 2026   Case Laws GST
Limitation in statutory appeals under CGST section 107(4): appellate one-month extension only; writ challenging show-cause rejected.
February 2, 2026   Case Laws GST
Determination of tax liability and input tax credit recovery where agent filed returns; writ dismissed, appeal available to taxpayer.
February 2, 2026   Case Laws GST
GST neutralisation claim by contractor upheld; reimbursement ordered despite final bill and no-claim certificate, payment verified
February 2, 2026   Case Laws GST
Condonation of delay in CGST appeals: HC grants Article 226 relief where counsel negligence prevented timely statutory appeal, restoring remedy
February 2, 2026   Case Laws GST
GST rate reduction on cinema tickets: failure to pass benefit by raising base prices found; profiteering upheld.
February 2, 2026   Case Laws Income Tax
TDS prosecution continuation after full tax, interest and compounding recovery - proceedings quashed and attachments vacated.
February 2, 2026   Case Laws Income Tax
Inspection of seized assets: inspection may proceed without prior 'reason to believe' if tied to purposes of the Act, petitioner dismissed
February 2, 2026   Case Laws Income Tax
Reopening of assessment over alleged bogus invoices denied after ledger review and lack of opportunity to explain; notice quashed.
February 2, 2026   Case Laws Income Tax
Reassessment after search and ten year limitation under tax law quashed for assessment year beyond permissible period.
February 2, 2026   Case Laws Customs
Suppression of facts in customs exemption claims and invocation of extended limitation rejected where no intent to evade duty
February 2, 2026   Case Laws Income Tax
Transponder service fees characterised as service, not royalty, resulting in no withholding tax obligation on the payer.
February 2, 2026   Case Laws Income Tax
Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents found.
February 2, 2026   Case Laws Income Tax
Limitation for transfer pricing final assessments and interplay with general limitation rules leads to quashing of time-barred orders
February 2, 2026   Case Laws Income Tax
Trust receipt of shares and erroneously deposited advance tax: ITAT allows deletions, treating amounts as exempt or repayable liabilities.
February 2, 2026   Case Laws Income Tax
Invocation of jurisdiction under section 153C based on third-party seized documents held invalid; assessment quashed
February 2, 2026   Case Laws Income Tax
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates remand.
February 2, 2026   Case Laws Income Tax
Validity of search warrant and tax treatment of siphoned funds: search upheld; additions quashed for lack of charging provision.
February 2, 2026   Case Laws Income Tax
Conversion of tenancy right into ownership: treat FMV of flats received as cost of acquisition, AO directed to re-compute capital gains.

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GST

A provisional attachment of a bank account under the CGST Act...

Provisional attachment under the CGST Act ends once a final order under Section 74 is passed.

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GST April 28, 2026 Case Laws HC
A provisional attachment of a bank account under the CGST Act does not continue after a final order is passed under Section 74. Applying the Supreme Court ruling in Om Prakash Gupta, the High Court held that the earlier attachment ceased on the passing of the final adjudication order and no separate adjudication on the attachment was required. The matter was disposed of on that basis.
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Acts Income Tax
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