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    October 12, 2026   Case Laws GST
    Provisional input tax credit requires supplier tax payment; invoice-level matching governs interest, while unnotified interest grounds cannot stand.
    October 12, 2026   Case Laws GST
    Specificity of show-cause notices limits suppression penalties for retained input tax credit where wilful suppression is not particularised.
    October 12, 2026   Case Laws GST
    Section 74 demands fail where fraud findings are absent, and unnotified section 73 penalties cannot be substituted.
    October 12, 2026   Case Laws GST
    Show-cause notice boundaries bar IGST demands on unnotified credit grounds; wrong-head GST payments require set-off.
    October 12, 2026   Case Laws GST
    Leasehold-rights assignment as a transfer arising from immovable property falls outside GST, defeating restoration of tax penalties.
    October 12, 2026   Case Laws GST
    Unaccounted tobacco stock requires tax determination under statutory procedures, preventing direct confiscation and related tax, penalty, and fine.
    October 12, 2026   Case Laws GST
    Parallel GST proceedings for the same goods are impermissible, while delayed manual invoices cannot cure transit-documentation breaches.
    October 12, 2026   Case Laws GST
    Government road-restoration services for commercial pipeline work attract reverse-charge GST, while portal-issued proceedings remain valid without a p...
    October 12, 2026   Case Laws GST
    Statutory delay limits in GST registration appeals cannot be bypassed, but restored registrations can render departmental challenges infructuous.
    October 12, 2026   Case Laws Income Tax
    Voluntary tax-demand payments by a partnership firm were not recoverable where departmental notice of reconstitution was unproved.
    October 12, 2026   Case Laws Income Tax
    Cryptocurrency trading disclosure in business income defeats reassessment based solely on alleged non-disclosure under a separate income head.
    October 12, 2026   Case Laws Income Tax
    Wrongful PAN-bank account linkage invalidates tax assessment, penalties and demand where company transactions are not attributable to taxpayer.
    October 12, 2026   Case Laws Income Tax
    Condonation of re-presentation delay requires a bona fide, coherent explanation; administrative workload alone cannot establish sufficient cause.
    October 12, 2026   Case Laws Income Tax
    Locus standi limits an Additional Director's personal challenge where search and seizure authorisation is directed solely against the company.
    October 12, 2026   Case Laws Income Tax
    Refund adjustment during an unconditional stay is improper, while pending stay applications limit coercive recovery to permitted retention.
    October 12, 2026   Case Laws Income Tax
    Chit subscriber default deductions permit bad-debt or business-loss treatment, alongside revenue royalty and surplus-fund interest relief.
    October 12, 2026   Case Laws Income Tax
    Assessment limitation after a quashed special audit begins on digital-order receipt, rendering later audit action jurisdictionally invalid.
    October 12, 2026   Case Laws Income Tax
    Faceless assessment requires consideration of capital-gains evidence before adding gross sale proceeds as taxable gains.
    October 12, 2026   Case Laws Income Tax
    Section 68 cash-credit burden requires proof of loan creditors' identity, capacity, and genuine advances to avoid unexplained-income additions.
    October 12, 2026   Case Laws Income Tax
    TDS on compulsory acquisition compensation is impermissible, requiring release of amounts withheld from land-losers' compensation.
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October 12, 2026   Case Laws GST
Provisional input tax credit requires supplier tax payment; invoice-level matching governs interest, while unnotified interest grounds cannot stand.
October 12, 2026   Case Laws GST
Specificity of show-cause notices limits suppression penalties for retained input tax credit where wilful suppression is not particularised.
October 12, 2026   Case Laws GST
Section 74 demands fail where fraud findings are absent, and unnotified section 73 penalties cannot be substituted.
October 12, 2026   Case Laws GST
Show-cause notice boundaries bar IGST demands on unnotified credit grounds; wrong-head GST payments require set-off.
October 12, 2026   Case Laws GST
Leasehold-rights assignment as a transfer arising from immovable property falls outside GST, defeating restoration of tax penalties.
October 12, 2026   Case Laws GST
Unaccounted tobacco stock requires tax determination under statutory procedures, preventing direct confiscation and related tax, penalty, and fine.
October 12, 2026   Case Laws GST
Parallel GST proceedings for the same goods are impermissible, while delayed manual invoices cannot cure transit-documentation breaches.
October 12, 2026   Case Laws GST
Government road-restoration services for commercial pipeline work attract reverse-charge GST, while portal-issued proceedings remain valid without a physical DIN.
October 12, 2026   Case Laws GST
Statutory delay limits in GST registration appeals cannot be bypassed, but restored registrations can render departmental challenges infructuous.
October 12, 2026   Case Laws Income Tax
Voluntary tax-demand payments by a partnership firm were not recoverable where departmental notice of reconstitution was unproved.
October 12, 2026   Case Laws Income Tax
Cryptocurrency trading disclosure in business income defeats reassessment based solely on alleged non-disclosure under a separate income head.
October 12, 2026   Case Laws Income Tax
Wrongful PAN-bank account linkage invalidates tax assessment, penalties and demand where company transactions are not attributable to taxpayer.
October 12, 2026   Case Laws Income Tax
Condonation of re-presentation delay requires a bona fide, coherent explanation; administrative workload alone cannot establish sufficient cause.
October 12, 2026   Case Laws Income Tax
Locus standi limits an Additional Director's personal challenge where search and seizure authorisation is directed solely against the company.
October 12, 2026   Case Laws Income Tax
Refund adjustment during an unconditional stay is improper, while pending stay applications limit coercive recovery to permitted retention.
October 12, 2026   Case Laws Income Tax
Chit subscriber default deductions permit bad-debt or business-loss treatment, alongside revenue royalty and surplus-fund interest relief.
October 12, 2026   Case Laws Income Tax
Assessment limitation after a quashed special audit begins on digital-order receipt, rendering later audit action jurisdictionally invalid.
October 12, 2026   Case Laws Income Tax
Faceless assessment requires consideration of capital-gains evidence before adding gross sale proceeds as taxable gains.
October 12, 2026   Case Laws Income Tax
Section 68 cash-credit burden requires proof of loan creditors' identity, capacity, and genuine advances to avoid unexplained-income additions.
October 12, 2026   Case Laws Income Tax
TDS on compulsory acquisition compensation is impermissible, requiring release of amounts withheld from land-losers' compensation.

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GST

Statutory appellate remedies against tax adjudication orders...

Statutory pre-deposit enables tax appeals on merits, with prior deposits adjusted and balance demand stayed after compliance.

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GST October 13, 2026 Case Laws HC
Statutory appellate remedies against tax adjudication orders were permitted despite limitation objections being waived, subject to compliance with the mandatory pre-deposit requirement. Amounts previously deposited towards the disputed tax demand were to be adjusted against the pre-deposit. Upon satisfying that requirement, the statutory stay applied to the remaining disputed demand. Appeals filed within the specified two-week period were to be entertained and decided on merits without a limitation objection.
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