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    May 18, 2026   Case LawsGST
    Proper GST notice is mandatory before adjudication; summary DRC-01 alone cannot sustain a Section 73 order.
    May 18, 2026   Case LawsGST
    Alternate statutory appeal bars writ jurisdiction where the levy dispute can be examined in the GST appellate hierarchy.
    May 18, 2026   Case LawsGST
    Habeas corpus challenge to arrest safeguards remains maintainable, but substantial compliance with reasons-to-believe requirement defeats the petition...
    May 18, 2026   Case LawsGST
    Confiscation of available stock set aside; delayed registration of an additional business place attracted only general penalty.
    May 18, 2026   Case LawsGST
    Anti-profiteering liability confirmed for unpassed input tax credit, with interest ordered and separate cancellation claim excluded.
    May 18, 2026   Case LawsIncome Tax
    Penalty for cash deposits was deleted where assessment proceedings recorded no finding of section 269SS violation.
    May 18, 2026   Case LawsIncome Tax
    Corpus donation as capital receipt upheld; trust registration under section 12AA required slab-rate taxation, not maximum marginal rate.
    May 18, 2026   Case LawsIncome Tax
    Premature surrender of pension policy requires section 80CCC(2) analysis before taxing the receipt as other sources.
    May 18, 2026   Case LawsIncome Tax
    Section 14A disallowance cannot exceed exempt income; prospective amendment under the 2022 Explanation did not apply.
    May 18, 2026   Case LawsIncome Tax
    Search reassessment limits, section 115BBE timing, and purchase-addition challenges were decided in favour of the assessee.
    May 18, 2026   Case LawsIncome Tax
    Pecuniary jurisdiction defect in scrutiny notice invalidated the assessment where the issuing officer lacked authority.
    May 18, 2026   Case LawsIncome Tax
    Section 54 exemption turns on timely reinvestment, not mere non-deposit in the Capital Gain Deposit Scheme.
    May 18, 2026   Case LawsIncome Tax
    Permanent establishment under the India-Canada DTAA was rejected where remote services and short site visits failed the treaty tests.
    May 18, 2026   Case LawsIncome Tax
    Reopening beyond four years fails where the AO relies on material already examined, making it a change of opinion.
    May 18, 2026   Case LawsIncome Tax
    Unexplained cash credit addition deleted where NBFC lender's identity, creditworthiness and loan genuineness were already accepted on identical facts.
    May 18, 2026   Case LawsIncome Tax
    Mechanical sanction for reassessment invalidates jurisdiction where approval under section 151 is recorded only as "Yes".
    May 18, 2026   Case LawsIncome Tax
    Reassessment limitation under section 149(1)(b) failed where statutory threshold material was absent and the 148A(d) order lacked reasons.
    May 18, 2026   Case LawsIncome Tax
    Exclusive accounting and double taxation rules led to deletion of indirect tax refund additions and recomputation of interest.
    May 18, 2026   Case LawsIncome Tax
    Registration under section 12AB cannot be refused for alleged section 13 violations; such issues belong in assessment.
    May 18, 2026   Case LawsIncome Tax
    Section 68 cash sales accepted, but alleged gifted capital failed for lack of proper verification and remand followed.
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    May 18, 2026   Case Laws GST
    Proper GST notice is mandatory before adjudication; summary DRC-01 alone cannot sustain a Section 73 order.
    May 18, 2026   Case Laws GST
    Alternate statutory appeal bars writ jurisdiction where the levy dispute can be examined in the GST appellate hierarchy.
    May 18, 2026   Case Laws GST
    Habeas corpus challenge to arrest safeguards remains maintainable, but substantial compliance with reasons-to-believe requirement defeats the petition.
    May 18, 2026   Case Laws GST
    Confiscation of available stock set aside; delayed registration of an additional business place attracted only general penalty.
    May 18, 2026   Case Laws GST
    Anti-profiteering liability confirmed for unpassed input tax credit, with interest ordered and separate cancellation claim excluded.
    May 18, 2026   Case Laws Income Tax
    Penalty for cash deposits was deleted where assessment proceedings recorded no finding of section 269SS violation.
    May 18, 2026   Case Laws Income Tax
    Corpus donation as capital receipt upheld; trust registration under section 12AA required slab-rate taxation, not maximum marginal rate.
    May 18, 2026   Case Laws Income Tax
    Premature surrender of pension policy requires section 80CCC(2) analysis before taxing the receipt as other sources.
    May 18, 2026   Case Laws Income Tax
    Section 14A disallowance cannot exceed exempt income; prospective amendment under the 2022 Explanation did not apply.
    May 18, 2026   Case Laws Income Tax
    Search reassessment limits, section 115BBE timing, and purchase-addition challenges were decided in favour of the assessee.
    May 18, 2026   Case Laws Income Tax
    Pecuniary jurisdiction defect in scrutiny notice invalidated the assessment where the issuing officer lacked authority.
    May 18, 2026   Case Laws Income Tax
    Section 54 exemption turns on timely reinvestment, not mere non-deposit in the Capital Gain Deposit Scheme.
    May 18, 2026   Case Laws Income Tax
    Permanent establishment under the India-Canada DTAA was rejected where remote services and short site visits failed the treaty tests.
    May 18, 2026   Case Laws Income Tax
    Reopening beyond four years fails where the AO relies on material already examined, making it a change of opinion.
    May 18, 2026   Case Laws Income Tax
    Unexplained cash credit addition deleted where NBFC lender's identity, creditworthiness and loan genuineness were already accepted on identical facts.
    May 18, 2026   Case Laws Income Tax
    Mechanical sanction for reassessment invalidates jurisdiction where approval under section 151 is recorded only as "Yes".
    May 18, 2026   Case Laws Income Tax
    Reassessment limitation under section 149(1)(b) failed where statutory threshold material was absent and the 148A(d) order lacked reasons.
    May 18, 2026   Case Laws Income Tax
    Exclusive accounting and double taxation rules led to deletion of indirect tax refund additions and recomputation of interest.
    May 18, 2026   Case Laws Income Tax
    Registration under section 12AB cannot be refused for alleged section 13 violations; such issues belong in assessment.
    May 18, 2026   Case Laws Income Tax
    Section 68 cash sales accepted, but alleged gifted capital failed for lack of proper verification and remand followed.

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

      Assessment was challenged for being confirmed without a reply to...

      Natural justice in assessment proceedings: matter remitted for fresh merits review after no reply was filed to the show cause notice.

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      GSTMay 16, 2026Case LawsHC
      Assessment was challenged for being confirmed without a reply to the show cause notice, raising breach of natural justice. The Court noted that the impugned order was passed only because no reply had been filed, while the record also showed attachment of the bank account and full recovery of the arrears for the relevant year. The matter was remitted for fresh consideration on merits, with liberty to the petitioner to file a reply with supporting documents and with prior notice before the fresh order. The remand was made conditional: if the reply was not filed within the stipulated time, the impugned assessment order would stand confirmed.
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