ITR PROCESSING बड़ा झटका ! NEW INCOME TAX NOTICE FOR FAKE DEDUCTION CLAIM IN ITR
ITR PROCESSING बड़ा झटका ! INCOME TAX REFUND NOT RECEIVED? LATEST UPDATE ITR PROCESSING
ADVANCE TAX CALCULATION ! INCOME RS 13 LAKH , TAX =? AY 2026-27 NEW TAX REGIME
ADVANCE TAX CALCULATION ! INCOME RS 13 LAKH , TAX =? AY 2026-27 NEW TAX REGIME
Fake donations claims to political parties and trusts Under Tax Scanner
CBDT NUDGEs taxpayers against the claims of bogus deductions through data-driven approach Fake donations claims to political parties and trusts Under Tax Scanner Many taxpayers revise returns after CBDT detection drive; SMS and email alerts sent from 12 December 2025 CBDT had launched ‘NUDGE’ campaign to help taxpayers correct returns Posted On: 13 DEC 2025… Read More »
Interim Relief Granted: Final Order Stayed due to Non-Issuance of Pre-Consultation Notice (DRC-01A)
Interim Relief Granted: Final Order Stayed due to Non-Issuance of Pre-Consultation Notice (DRC-01A) Issue Whether a Show Cause Notice (SCN) issued under Section 74 of the CGST/SGST Act is valid if the department failed to issue the mandatory Pre-consultation Notice (Form GST DRC-01A) as required under Section 74(5) read with Rule 142(1A), and whether the… Read More »
Writ Jurisdiction Cannot Be Invoked to Bypass Statutory Appellate Remedy (Reference/Appeal)
Writ Jurisdiction Cannot Be Invoked to Bypass Statutory Appellate Remedy (Reference/Appeal) Case Status Rikhab Chand Jain v. Union of India Supreme Court of India (2025) 169 taxmann.com 504 (SC) / 2025 INSC 1337 Issue Whether a High Court is justified in dismissing a Writ Petition under Article 226 on the ground that the appellant failed… Read More »
No Double Pre-Deposit for Parallel CGST & SGST Demands on Same Transaction
No Double Pre-Deposit for Parallel CGST & SGST Demands on Same Transaction Issue Whether an assessee is required to pay the mandatory 10% pre-deposit again to file an appeal against a CGST order, if they have already paid the 10% pre-deposit for filing an appeal against a parallel SGST (State GST) order involving the exact… Read More »
GST Demand Quashed due to SCN in “Additional Notices” Tab & Lack of Hearing
GST Demand Quashed due to SCN in “Additional Notices” Tab & Lack of Hearing Issue Whether an adjudication order confirming a GST demand is valid if the Show Cause Notice (SCN) was uploaded to the “Additional Notices” tab (which the taxpayer missed) and the order was passed without a reply or a personal hearing. Facts… Read More »
Endorsement on SEZ Invoices Not Mandatory for Pre-2018 Period; Demand Quashed
Endorsement on SEZ Invoices Not Mandatory for Pre-2018 Period; Demand Quashed Issue Whether the GST Department can demand tax and interest for the period July 2017 to March 2018 on the ground that invoices for supplies to SEZ units were not endorsed by the SEZ Authorized Officer, by relying on the amendment to Rule 30… Read More »
GST Demand Set Aside: SCN Uploaded to “Additional Notices” Tab & No Hearing
I. GST Demand Set Aside: SCN Uploaded to “Additional Notices” Tab & No Hearing Issue Whether a GST demand order passed ex-parte is valid when the Show Cause Notice (SCN) was uploaded to the “Additional Notices” tab (which the taxpayer missed), resulting in no reply being filed and no personal hearing being granted. Facts Period:… Read More »
Blocking of Electronic Credit Ledger (ECL) Quashed; Pre-decisional Hearing & Independent Application of Mind Mandatory
Blocking of Electronic Credit Ledger (ECL) Quashed; Pre-decisional Hearing & Independent Application of Mind Mandatory Issue Whether the GST Department can validly block the Electronic Credit Ledger (ECL) under Rule 86A without providing a pre-decisional hearing and based solely on generic allegations (borrowed satisfaction) that the supplier is a “bill trader.” Facts The Action: The… Read More »