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    March 7, 2026   Case Laws GST
    Natural Justice breached by non-service and no hearing; adjudication quashed and matter remitted for fresh, speaking reconsideration.
    March 7, 2026   Case Laws GST
    Mandatory DRC-07 summary preserves appellate rights-issuance directed to enable appeal; penalty challenge barred once proved or paid.
    March 7, 2026   Case Laws GST
    Right to Travel Abroad upheld; court permits travel subject to security deposit, itinerary disclosure and passport production.
    March 7, 2026   Case Laws GST
    Entitlement to Input Tax Credit requires reconsideration after statutory insertion, remand and conditional relief on compliance.
    March 7, 2026   Case Laws Income Tax
    Limitation for TDS: each quarterly statement triggers an independent two-year limitation period, not an annual cumulative computation.
    March 7, 2026   Case Laws Income Tax
    Relief for arrears can be claimed in addition to voluntary retirement exemption; AO instructed to verify and recalculate relief.
    March 7, 2026   Case Laws Income Tax
    Non-retrospective application of Section 56(2)(x): agreements concluded before enactment not taxable despite later registration under income tax law
    March 7, 2026   Case Laws Income Tax
    TDS Verification: Tribunal remits for fresh verification of TDS deduction/deposit and CSR deduction eligibility under charitable deduction rules.
    March 7, 2026   Case Laws Income Tax
    Deduction under Section 80-IC depends on notified location and commencement, not merely manufacture of Fourteenth Schedule items.
    March 7, 2026   Case Laws Indian Laws
    Registrar's power to cancel registration cannot be implied; unauthorized cancellation was set aside and registration restored.
    March 7, 2026   Case Laws Income Tax
    Time barred notice under section 143(2) invalidates assessment where a revised return relates back and no notice was served.
    March 7, 2026   Case Laws Income Tax
    Jurisdictional validity: notice issued by a non jurisdictional officer invalidates reassessment where no formal transfer or independent verification o...
    March 7, 2026   Case Laws Income Tax
    Right to interest on delayed tax refunds under Section 244A extends to refunds determined under the DTVSV Act, entitlement allowed.
    March 7, 2026   Case Laws Income Tax
    Allowability of Contractual Damages: compensatory payments for late supply treated as deductible business expenditure, not offences.
    March 7, 2026   Case Laws Benami Property
    Benami transaction: amended definition applies to holdings after the amendment, sale proceeds treated as benami and fiduciary exception rejected.
    March 7, 2026   Case Laws Customs
    Mandatory Show Cause Notice required before confiscation; failure mandates quashing and fresh hearing with a final speaking order.
    March 7, 2026   Case Laws Companies Law
    Inherent jurisdiction to stay investigation limited to rare cases; no interim protection where FIR prima facie discloses offence.
    March 7, 2026   Case Laws Companies Law
    Validation of interregnum dispositions: court may save bona fide transactions; stamping defects are curable and POA remains effective.
    March 7, 2026   Case Laws IBC
    Extension of Personal Insolvency Resolution Process: may be extended despite moratorium cap; moratorium itself remains non extendable.
    March 7, 2026   Case Laws IBC
    Updation of claims under Regulation 12A permits withdrawal when a claim is satisfied; Adjudicating Authority must adjudicate the request.
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March 7, 2026   Case Laws GST
Natural Justice breached by non-service and no hearing; adjudication quashed and matter remitted for fresh, speaking reconsideration.
March 7, 2026   Case Laws GST
Mandatory DRC-07 summary preserves appellate rights-issuance directed to enable appeal; penalty challenge barred once proved or paid.
March 7, 2026   Case Laws GST
Right to Travel Abroad upheld; court permits travel subject to security deposit, itinerary disclosure and passport production.
March 7, 2026   Case Laws GST
Entitlement to Input Tax Credit requires reconsideration after statutory insertion, remand and conditional relief on compliance.
March 7, 2026   Case Laws Income Tax
Limitation for TDS: each quarterly statement triggers an independent two-year limitation period, not an annual cumulative computation.
March 7, 2026   Case Laws Income Tax
Relief for arrears can be claimed in addition to voluntary retirement exemption; AO instructed to verify and recalculate relief.
March 7, 2026   Case Laws Income Tax
Non-retrospective application of Section 56(2)(x): agreements concluded before enactment not taxable despite later registration under income tax law
March 7, 2026   Case Laws Income Tax
TDS Verification: Tribunal remits for fresh verification of TDS deduction/deposit and CSR deduction eligibility under charitable deduction rules.
March 7, 2026   Case Laws Income Tax
Deduction under Section 80-IC depends on notified location and commencement, not merely manufacture of Fourteenth Schedule items.
March 7, 2026   Case Laws Indian Laws
Registrar's power to cancel registration cannot be implied; unauthorized cancellation was set aside and registration restored.
March 7, 2026   Case Laws Income Tax
Time barred notice under section 143(2) invalidates assessment where a revised return relates back and no notice was served.
March 7, 2026   Case Laws Income Tax
Jurisdictional validity: notice issued by a non jurisdictional officer invalidates reassessment where no formal transfer or independent verification occurred.
March 7, 2026   Case Laws Income Tax
Right to interest on delayed tax refunds under Section 244A extends to refunds determined under the DTVSV Act, entitlement allowed.
March 7, 2026   Case Laws Income Tax
Allowability of Contractual Damages: compensatory payments for late supply treated as deductible business expenditure, not offences.
March 7, 2026   Case Laws Benami Property
Benami transaction: amended definition applies to holdings after the amendment, sale proceeds treated as benami and fiduciary exception rejected.
March 7, 2026   Case Laws Customs
Mandatory Show Cause Notice required before confiscation; failure mandates quashing and fresh hearing with a final speaking order.
March 7, 2026   Case Laws Companies Law
Inherent jurisdiction to stay investigation limited to rare cases; no interim protection where FIR prima facie discloses offence.
March 7, 2026   Case Laws Companies Law
Validation of interregnum dispositions: court may save bona fide transactions; stamping defects are curable and POA remains effective.
March 7, 2026   Case Laws IBC
Extension of Personal Insolvency Resolution Process: may be extended despite moratorium cap; moratorium itself remains non extendable.
March 7, 2026   Case Laws IBC
Updation of claims under Regulation 12A permits withdrawal when a claim is satisfied; Adjudicating Authority must adjudicate the request.

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GST

The rectification order was set aside for breach of natural...

Natural justice in rectification proceedings requires hearing and consideration of submissions before a reasoned fresh decision.

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GST April 29, 2026 Case Laws HC
The rectification order was set aside for breach of natural justice because it had been passed without affording the petitioner a hearing and without considering its submissions and documents. The Court treated this procedural illegality as the ative defect and directed de novo consideration by the designated authority. The authority was permitted to issue a fresh show cause notice, grant personal hearing, and pass a reasoned and speaking order, with all rival contentions left open for fresh adjudication.
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Acts Income Tax
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