This commentary provides doctrinal analysis and practical insights on the legal issue discussed below. The judgment is analysed in the context of its factual background, issues framed, and conclusions reached by the Court. 2026 (6) TMI 40 - ITAT PUNE Introduction The validity of reassessment proceedings often turns on a sequence of distinct jurisdictional safeguards: the statutory basis for reopening, the limitation applicable to the notice, approval by the competent authority, service ... ... ...

THE HON'BLE JUSTICE T.S. SIVAGNANAM AND THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA For the Petitioner : Mr. Sudhir Mehta, Adv. Mr. Anurag Bagaria, Adv. For the Respondent : Ms. Labanyasree Sinha, Adv., Mr. K. K. Maiti, Adv. Mr. Abhradip Maiti, Adv. ORDER The Court : This contempt application has been filed for disobedience of the order dated 18th April, 2022. The respondent no. 6 has preferred appeal in SLP (Civil) Diary No.14175 of 2022 and the Hon'ble Supreme Court by order... ... ...

Under the former reassessment framework, the time or extended time allowed for responding to a Section 148A(b) show-cause notice is excluded when computing limitation for the consequential notice. If the period remaining immediately after that exclusion does not exceed seven days, the sixth proviso supplies a seven-day residual period. The Section 148A(d) order and reassessment notice form a linked statutory sequence and must be completed within the resulting limitation period.

GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES DEPARTMENT OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES EZHILAGAM, CHENNAI- 600 005 PRESENT: Thiru K. PHANINDRA REDDY I.A.S, ADDITIONAL CHIEF SECRETARY/ COMMISSIONER OF STATE TAX Circular No: 07/2022 (2021) - TNGST (PP6/GST-15003/28/2021) Dated: 25.04.2022 Sub: -reg. Ref: Circular No. 167/23/2021-GST, dated 17.12.2021 issued by Ministry of Finance, Department of Revenue, Government of India, New Delhi ****** The GST... ... ...

Mandatory representative sampling of seized ganja requires records to identify source packets, show sampling from each packet or prior homogenisation, and document prescribed sample quantities. Standing Order No. 1/89 also requires sampling in the presence of witnesses and the person from whom the substance was recovered. Material non-compliance may justify an adverse inference against the prosecution and support release on bail where seizure records do not establish representative sampling.

Maintainability of Writ petition against order as appealable under Section 107(1) of the Act of 2017 HELD THAT:- Taking into consideration that the order is appealable under Section 107(1) of the Act of 2017, we are not inclined to entertain the instant writ petitions. Accordingly, the present writ petitions stand dismissed. However, the petitioners will be at liberty to raise all the questions before the appellate authority in appeal, which will be considered and decided expeditiously by ... ... ...

SMT. ANUJA PRABHUDESSAI, J. For the Applicant : Ms Sana Raees Khan with Mr. Aniket Pardeshi. For Respondent -State : Mr. R.M. Pethe, APP Mr. Bhoye, API, ANC Bandra Unit, present. P. C. :- 1. At the outset learned counsel for the Applicant seeks leave to amend prayer clause (a) as to give details of the NDPS Case. Leave granted. Amendment to be carried out forthwith. 2. This is an application under Section 439 of the Cr.P.C. filed by the aforesaid Applicant, who is facing trial ... ... ...

Section 44 of the PMLA removes committal to the Special Court but does not exclude the criminal complaint procedure incorporated through Sections 46 and 65. Section 71 gives priority to the PMLA only where an actual inconsistency exists. Where the BNSS governs cognizance, the first proviso to Section 223(1) requires a meaningful hearing for the proposed accused before cognizance. The safeguard is distinct from exemptions from complainant examination, is mandatory and substantive, and permits submissions on legal sufficiency and prima facie material without converting the stage into a merits trial.

GST adjudication resulted in an order after the company did not respond to the show-cause notice or participate in the personal hearing. Following expiry of the appeal limitation, a rectification application was filed and remains pending. The issue concerns recourse during pendency of rectification where the show-cause notice is alleged to be vague and to contain repeated demands on the same issues.

Late-filing charges for Bills of Entry are calculated by excluding 4 September 2019 from the delayed-presentation period. The limited exemption applies only to that date and addresses filing difficulties caused by heavy rainfall. Presentation time limits remain governed by section 46 of the Customs Act, 1962, and regulation 4(1) of the Bill of Entry (Forms) Regulations, 2018. The directions operate as a standing order for officers and staff.

Related-party status under the IBC extends to indirect corporate control through a subsidiary chain. Section 5(24)(i), read with the Companies Act definitions incorporated through Section 3(37), recognises a corporate debtor as a step-down subsidiary where an upstream holding company controls it through another subsidiary; direct shareholding is not required. Board-composition control is an independent basis for related-party classification under Section 5(24)(l), supported by appointment rights, voting arrangements, management rights and substantive control evidence. A related financial creditor is excluded from representation, participation and voting in the Committee of Creditors under the first proviso to Section 21(2), while remaining able to pursue adjudication of its claim.

Temporary continuation of outside-laboratory testing applies to pending Group-I customs samples, particularly first-check samples, to address testing delays. Specified food, petroleum and feed-related samples may be tested by one designated laboratory, while organic chemicals, dyes, pigments, pharmaceutical products and certain metal samples may be tested by another. Importers or owners must bear testing costs. Operational difficulties may be raised with the customs officer in charge, and implementation measures are treated as standing instructions.

Inherent jurisdiction to quash criminal proceedings is limited to determining whether a complaint prima facie discloses offences; it cannot be used for a mini-trial requiring evaluation of evidence. Allegations that company directors were appointed without authority and forged documents were uploaded with the Ministry of Corporate Affairs to secure control of the company disclosed serious offences requiring trial. Parallel civil disputes did not eliminate the criminal character of those allegations. Criminal proceedings therefore remained liable to proceed rather than be quashed.

Section 74's five-year limitation applies only where fraud, wilful misstatement or suppression of facts to evade tax provides the statutory basis for the demand. Section 61 return scrutiny and Section 65 audit are separate processes; prior audit findings or Section 73 action do not automatically bar a later Section 74 notice where scrutiny identifies a materially distinct unreconciled input tax credit discrepancy. Departmental knowledge is relevant only if the later notice rests on identical disclosed facts and grounds. At the notice stage, the taxpayer must contest duplication, computation and the alleged intent to evade in reply. If an appellate authority, tribunal or court finds Section 74 ingredients unestablished, Section 75(2) permits treatment of the notice under Section 73, subject to limitation and sustainable underlying liability.

Input tax credit for construction of immovable property used in a rental business remains subject to statutory blocked-credit restrictions. Although renting is a taxable supply of services, the general business-use entitlement does not override the bar on works contract services for construction or goods and services used to construct immovable property on the taxpayer's own account. Taxable rental income alone neither meets the exception for further supply of works contract services nor establishes that a building is qualifying plant. Eligibility may depend on a fact-specific functionality analysis or proof that expenditure relates to a foundation or structural support integral to identified plant and machinery. Claims must also satisfy ti.....

Zandu Foundation for Health Care is approved as a research association for scientific research under the Income-tax Act, for the specified statutory purpose. The approval applies for tax years 2026-2027 through 2030-2031, subject to continued SIRO approval, compliance with prescribed conditions, annual submission of Form No. 15 by 31 May following the tax year in which donations are received, and issuance of Form No. 16 donation certificates to donors.

Ashoka Trust for Research in Ecology and the Environment is approved as an other institution for scientific research under the Income-tax Act, subject to continuing SIRO approval for every effective tax year. It must comply with prescribed conditions, file the annual donation statement in Form 15 by 31 May following the relevant tax year, and issue donors Form 16 certificates stating donation amounts. The approval applies for tax years 2026-27 through 2030-31.

Schizophrenia Research Foundation (I), Chennai is approved as an "other institution" for scientific research under the Income-tax Act, 2025, for tax years 2026-27 through 2030-31. The approval remains conditional on continuous SIRO approval for each effective tax year, compliance with prescribed requirements, annual preparation and delivery of the donation statement in Form 15 by 31 May following the relevant tax year, and issuance of Form 16 donation certificates to donors. These conditions govern the institution's continued eligibility under the approval.

From 1 October 2026, employer and employee contributions under the Employees' State Insurance Scheme become payable for establishments across 15 previously non-implemented districts and 16 partially implemented districts in Gujarat. Employees of those establishments become entitled to Employees' State Insurance Corporation benefits under the Code on Social Security, 2020. The measure supersedes the notification issued on 22 September 2026 while preserving actions taken or omitted before that supersession.

CBDT extended, for Assessment Year 2026-27, the due date for furnishing returns of income by persons covered under serial number 2 of Explanation 2 to section 139(1), from 31 October 2026 to 21 November 2026. The specified date for furnishing the corresponding tax audit report is consequently extended to 21 October 2026 under the Explanation to section 44AB. The extensions apply to the relevant previous year 2025-26.