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    April 20, 2026   Case LawsIncome Tax
    Unsigned transfer pricing order held non est in law, leading to quashing of the assessments.
    April 20, 2026   Case LawsIncome Tax
    ITAT on revenue recognition, notional interest, and business deductions: verified claims, no exempt-income disallowance, and selective remands.
    April 20, 2026   Case LawsIncome Tax
    Invalid scrutiny notice, earlier transfer of property, and mercantile accrual rule led ITAT to delete additions and quash assessment.
    April 20, 2026   Case LawsIncome Tax
    Agricultural income from leased land, genuine trade liabilities, and no cessation of liability were upheld in this tax dispute.
    April 20, 2026   Case LawsIncome Tax
    Section 80P business attribution: ITAT allows deduction on investment interest and ancillary receipts, but excludes staff-loan and other non-eligible ...
    April 20, 2026   Case LawsIncome Tax
    Business expenditure on discontinued operations allowed despite slump sale valuation having no bearing on section 37(1) deductibility.
    April 20, 2026   Case LawsIncome Tax
    Weighted deduction for donation to approved research institution sustained despite unproven allegations of donee-side fraud
    April 20, 2026   Case LawsCustoms
    IGST classification and limitation: residual entry demand fails where self-assessment was not challenged and suppression was not proved.
    April 20, 2026   Case LawsCustoms
    High Seas Sale of Technical Grade Urea through State Trading Enterprise did not justify confiscation or penalty.
    April 20, 2026   Case LawsCustoms
    Repeated default and statutory adjournment limits justified dismissal for non-prosecution under tribunal procedure rules.
    April 20, 2026   Case LawsIBC
    Fraudulent CIRP allegations need specific material; Section 65 cannot reopen admitted debt and default findings.
    April 20, 2026   Case LawsIBC
    Pre-existing dispute defeats insolvency claim where wage dues remain under labour and court proceedings.
    April 20, 2026   Case LawsIBC
    Binding resolution plan and perjury threshold: tribunal upholds rejection of falsehood claims and costs for frivolous reopening attempts.
    April 20, 2026   Case LawsIBC
    Invoice-stipulated interest cannot inflate operational debt without mutual acceptance; disputed interest claim defeats Section 9 insolvency admission.
    April 20, 2026   Case LawsMoney Laundering
    Equivalent-value attachment under the PMLA upheld for untraceable proceeds of crime, with burden on noticee to disprove tainted character.
    April 20, 2026   Case LawsService Tax
    Composite works contract taxability and binding prior decision in assessee's own case led to service tax demand being set aside.
    April 20, 2026   Case LawsService Tax
    Unjust enrichment and works contract taxability defeated refund claims; refund proceedings cannot reopen unchallenged self-assessments.
    April 18, 2026   CircularsCustoms
    CCSP approval suspended immediately, while existing cargo may still be cleared after due process.
    April 18, 2026   CircularsCustoms
    E-waste disposal notice invites quotations from registered recyclers for lawful incineration and handling of seized electronics
    April 18, 2026   NotificationsDGFT
    Grade-wise export controls on baryte tightened as Grade A and B move to restricted status; Grade CDW stays free.
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    April 20, 2026   Case Laws Income Tax
    Unsigned transfer pricing order held non est in law, leading to quashing of the assessments.
    April 20, 2026   Case Laws Income Tax
    ITAT on revenue recognition, notional interest, and business deductions: verified claims, no exempt-income disallowance, and selective remands.
    April 20, 2026   Case Laws Income Tax
    Invalid scrutiny notice, earlier transfer of property, and mercantile accrual rule led ITAT to delete additions and quash assessment.
    April 20, 2026   Case Laws Income Tax
    Agricultural income from leased land, genuine trade liabilities, and no cessation of liability were upheld in this tax dispute.
    April 20, 2026   Case Laws Income Tax
    Section 80P business attribution: ITAT allows deduction on investment interest and ancillary receipts, but excludes staff-loan and other non-eligible income.
    April 20, 2026   Case Laws Income Tax
    Business expenditure on discontinued operations allowed despite slump sale valuation having no bearing on section 37(1) deductibility.
    April 20, 2026   Case Laws Income Tax
    Weighted deduction for donation to approved research institution sustained despite unproven allegations of donee-side fraud
    April 20, 2026   Case Laws Customs
    IGST classification and limitation: residual entry demand fails where self-assessment was not challenged and suppression was not proved.
    April 20, 2026   Case Laws Customs
    High Seas Sale of Technical Grade Urea through State Trading Enterprise did not justify confiscation or penalty.
    April 20, 2026   Case Laws Customs
    Repeated default and statutory adjournment limits justified dismissal for non-prosecution under tribunal procedure rules.
    April 20, 2026   Case Laws IBC
    Fraudulent CIRP allegations need specific material; Section 65 cannot reopen admitted debt and default findings.
    April 20, 2026   Case Laws IBC
    Pre-existing dispute defeats insolvency claim where wage dues remain under labour and court proceedings.
    April 20, 2026   Case Laws IBC
    Binding resolution plan and perjury threshold: tribunal upholds rejection of falsehood claims and costs for frivolous reopening attempts.
    April 20, 2026   Case Laws IBC
    Invoice-stipulated interest cannot inflate operational debt without mutual acceptance; disputed interest claim defeats Section 9 insolvency admission.
    April 20, 2026   Case Laws Money Laundering
    Equivalent-value attachment under the PMLA upheld for untraceable proceeds of crime, with burden on noticee to disprove tainted character.
    April 20, 2026   Case Laws Service Tax
    Composite works contract taxability and binding prior decision in assessee's own case led to service tax demand being set aside.
    April 20, 2026   Case Laws Service Tax
    Unjust enrichment and works contract taxability defeated refund claims; refund proceedings cannot reopen unchallenged self-assessments.
    April 18, 2026   Circulars Customs
    CCSP approval suspended immediately, while existing cargo may still be cleared after due process.
    April 18, 2026   Circulars Customs
    E-waste disposal notice invites quotations from registered recyclers for lawful incineration and handling of seized electronics
    April 18, 2026   Notifications DGFT
    Grade-wise export controls on baryte tightened as Grade A and B move to restricted status; Grade CDW stays free.

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      Home› Highlights › GST › 2026 › May, 2026 › This
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      GST

      GST registration cancellation for non-filing of returns and...

      GST registration cancellation may be remedied through revocation, draft returns, tax payment, and manual filing where needed.

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      GSTMay 7, 2026Case LawsHC
      GST registration cancellation for non-filing of returns and non-payment of tax was addressed by permitting the taxpayer to seek revocation, file draft returns and deposit dues by 31.03.2026. The authority was directed to consider the revocation application within the stipulated time and, if online filing was not possible, to accept manual filing. The approach follows an earlier High Court order in similar circumstances and reflects a remedial route aimed at restoring registration rather than sustaining cancellation where compliance can still be regularised.
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      ActsIncome Tax
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