Reassessment based on conjectures and surmises - Reopening of assessment - absence of direct nexus with assessee Validity of reassessment proceedings founded on an uninvestigated undated complaint and material recovered from the mobile phone of a person unconnected with the assessee - HELD THAT: - The complaint forming the sole basis of reopening had not been investigated, and its author was not summoned by the Assessing Officer. The material was recovered during action concerning other entit... ... ...

Reassessment after scrutiny assessment - Change of opinion - Failure to disclose fully and truly material facts Validity of reassessment based on bank-account cash deposits and corresponding RTGS transactions after scrutiny assessment - HELD THAT: - The completed scrutiny assessment was preceded by a detailed questionnaire requiring bank-account particulars and supporting evidence, and the bank statements were produced before the Assessing Officer. Acceptance of the returned income therefore ... ... ...

Closure of the criminal case when the tax liability had not attained finality at the time of the closure order - Non-speaking closure of criminal prosecution - Consideration of subsequent developments on remand HELD THAT: - When the criminal case was closed, the dispute concerning tax liability had not attained finality. The tax demand was determined, accepted and complied with only after the closure order. The Trial Court therefore could not have closed the case on the footing that the tax l... ... ...

Reassessment notice issued to deceased assessee - Proceedings against legal representative HELD THAT: - A valid notice for reassessment is a jurisdictional condition precedent. A notice issued against a deceased person is null and void and cannot confer jurisdiction upon the Assessing Officer. The legal representative's statutory liability does not validate a notice initially issued to a dead person; proceedings against the legal representative may continue only where they had been ini... ... ...

Curable defect in memorandum of appeal - Opportunity of adjudication on merits Dismissal of the assessee's appeals for unsigned memoranda of appeal without adjudication on merits - HELD THAT: - The unsigned memoranda constituted a curable and relatively trivial defect. Though the appellant ought to have filed proper memoranda and promptly rectified the defects when notified, refusal to restore the appeals would deprive the appellant of adjudication on the merits and render the Tribunal... ... ...

Bogus Long-term capital gains from listed share transactions - addition as unexplained cash credit - Test of human probabilities-need for corroborative evidence - Penalty consequent upon unsustained addition - Reassessment founded on set-aside assessment order Bogus LTCG from listed share transactions - addition as unexplained cash credit - Test of human probabilities-need for corroborative evidence - HELD THAT: - In an appeal confined to substantial questions of law, factual findings of the ... ... ...

Validity of reopening of assessment u/s 147 - no approval / sanction of the Competent Authority as contemplated u/s 151 - as alleged no sanction has been given by the wrong authority - scope of provisions of the TOLA - Notice issued within a period of four years HELD THAT:- The Special Leave Petition was dismissed, as the Special Leave Petition against the relied upon judgment had already been dismissed.... ... ...

Rejection of application u/s 197 - certificate at 'nil' rate - treatment of domain name registration charges under the India-USA DTAA - Competent authority's duty to decide applications on merits having regard to treaties and not revenue targets HELD THAT:- No good ground to interfere with the impugned judgment/order(s)[2026 (2) TMI 769 - DELHI HIGH COURT]. The Special Leave Petition is, accordingly, dismissed.... ... ...

Kar Vivad Samadhan Scheme - scope of conclusive settlement - bar against reopening settled income-tax demand HELD THAT:- The Special Leave Petition was dismissed as no reason to interfere with the impugned order of the High Court [2026 (4) TMI 1913 - RAJASTHAN HIGH COURT].... ... ...

Consolidated show cause notice for multiple tax periods - Taxability of school-affiliation services - Educational examination-services exemption - Taxability of annual school-registration charges - Cum-tax valuation - Extended limitation for wilful suppression - Interest and penalty consequential to tax demand Consolidated show cause notice for multiple tax periods - Validity of a common show cause notice invoking the ordinary and extended demand provisions for different tax periods - HELD TH... ... ...

Passing on GST rate-reduction benefit through electronic gift vouchers - Unpassed residual profiteered amount - Prospective application of anti-profiteering penalty Electronic gift vouchers as mode of passing GST benefit - Substance over form in traceable e-wallet credits - Validity of electronic gift vouchers issued as credits to customers for passing on the benefit of GST rate reduction. - HELD THAT: - Section 171 does not prescribe a particular mode for passing on the benefit; the essentia... ... ...

Anti-profiteering-offset of additional input tax credit benefit by genuine cost escalation Anti-profiteering-offset of additional input tax credit benefit by genuine cost escalation - Anti-profiteering in respect of a residential project where the additional input tax credit benefit was claimed to have been offset by escalation in construction-input costs. - HELD THAT: - The Tribunal held that genuine commercial factors, including proven cost escalation, may be considered in determining wheth... ... ...

Input tax credit denied for delayed filing of the March 2020 return u/s 16(4) - Retrospective input tax credit under Section 16(5) of the CGST Act - Statutory right not curtailable by circular Entitlement to input tax credit for the monthly return for March 2020, denied for delay under Section 16(4) of the CGST Act, after the retrospective insertion of Section 16(5) - HELD THAT: - Section 16(5), introduced with retrospective effect, confers a statutory right upon taxpayers who furnished retur... ... ...

Condonation of delay in GST appeal on medical grounds - Extraordinary writ jurisdiction despite statutory limitation Condonation of delay in filing a statutory GST appeal where medical circumstances prevented timely filing - HELD THAT: - Though the Appellate Authority was bound by the statutory limitation governing the appeal, the medical reasons for the delay were beyond the petitioner's control. In the circumstances, denial of adjudication on merits would cause grave injury and prejudic... ... ...

Blocking of Input Tax Credit under Rule 86A of the Tamil Nadu Goods and Services Tax (TNGST) Rules, 2017 - One-year limitation on restriction of electronic credit ledger Whether blocking of input tax credit under Rule 86A could continue after expiry of one year from the date on which the restriction was imposed? - HELD THAT: - Rule 86A(3) expressly limits a restriction imposed under Rule 86A(1) to one year from its imposition, upon expiry of which it ceases to have effect. The restriction can... ... ...

Breach of principles of natural justice in tax adjudication - Failure to consider reply to show-cause notice Validity of an order determining tax dues where the assessee's detailed reply and supporting documents were not considered and no hearing was afforded - HELD THAT: - Though the order referred to the reply, the assessee's stand and the documents relied upon, it disclosed no consideration of the contentions advanced. As the order was also passed without hearing the assessee, it w... ... ...

Rejection of input tax credit on construction intended for leasing without applying the Supreme Court precedent - Recovery without mandatory pre-recovery intimation Input tax credit on construction intended for leasing - Failure to consider binding precedent - Reconsideration of denial of input tax credit on construction-cum-leasing services without considering the Supreme Court ruling on construction intended for lease or licence - HELD THAT: - Chief Commissioner of CGST and others v. Safari... ... ...

Applicability of omission of Rule 96(10) to pending proceedings - Benefit of the omission of Rule 96(10) of the CGST Rules, 2017 to pending proceedings arising under that rule - HELD THAT: - The omission of Rule 96(10) through Notification No.20/2024 with effect from 8.10.2024 was held to enure to the benefit of assessees in all pending proceedings. The issue raised in this batch is no longer res integra, as the Gujarat High Court in the case of Addwrap Packaging Private Limited [2025 (6) TMI... ... ...

Levy for payment of service tax for the normal period of limitation along with interest - Penalty for non-payment of service tax on consultancy services rendered to Government institutions where the assessee acted under a bona fide belief that the services were non-taxable HELD THAT: - The contemporaneous departmental communications supported the assessee's understanding that the services were not exigible to service tax. Further, the Tribunal's unchallenged finding that there was no ... ... ...

Service of show cause notice through GST portal - Natural justice in GST adjudication Validity of GST adjudication where the show cause notice was uploaded only under the portal tab 'Additional Notice and Orders' without separate intimation to the taxpayer - HELD THAT: - The Court found that, owing to the manner in which the notice was uploaded and absence of separate intimation, the petitioner was unable to respond to the show cause notice. This constituted a violation of the princip... ... ...