High Court invokes writ jurisdiction to condone a 301-day delay in filing a GST registration cancellation appeal. Issue Whether the High Court can invoke its constitutional writ jurisdiction to condone an appellate filing delay of 301 days—which exceeds the statutory ceiling limit prescribed under Section 107 of the CGST Act—to review an order cancelling a… Read More »
Voluntary tax payment and paid penalties under protest must be addressed through a manual rectification application rather than a writ remedy. Issue Whether a taxpayer can directly seek a writ remedy to quash an Order-in-Original and consequential recovery notices (Form GST DRC-13) when they claim the underlying tax liability was paid voluntarily and penalties were… Read More »
GST registration cannot be cancelled with retrospective effect unless the show-cause notice explicitly proposes it. Issue Whether the GST authority can validly cancel a taxpayer’s registration with retrospective effect if the initial show-cause notice failed to propose a retrospective cancellation or disclose the underlying material relied upon for such an action. Facts The petitioner is… Read More »
State GST officers cannot initiate parallel proceedings on subject matter already adjudicated by Central authorities. Issue Whether State GST authorities can validly initiate assessment and rectification proceedings under Section 74 for a financial period when the same subject matter and turnover discrepancies have already been adjudicated and settled by Central GST authorities. Facts The petitioner… Read More »
NEW INCOME TAX CASE LAWS 20.05.2026 Relevant Act Section Case Law Title Citation Brief Summary PBPT Act, 1988 Section 2(9) Smt. Santosh Miglani v. Initiating Officer Click Here Handing over demonetized cash for bank deposit and subsequent retransfer through banking channels constitutes a benami transaction; cash is considered ‘property’ under the Act. PBPT Act, 1988… Read More »
Constituent member executing infrastructure project via JV is developer entitled to Section 80IA deduction. Issue Whether a constituent company of a Joint Venture (JV) or Consortium is eligible for infrastructure deductions under Section 80IA when the primary government agreement is signed by the JV, and whether such comprehensive engineering and maintenance projects are disqualified under… Read More »
Reopening assessment based on unverified, third-party digital data without direct link to assessee is unsustainable. Issue Whether the Revenue can validly initiate reassessment proceedings under Section 148 based on a draft complaint and a handwritten paper image recovered from an unrelated third party’s mobile phone, without establishing any direct link or connection between that material… Read More »
Unexplained investment addition cannot be sustained solely on a DVO valuation report without independent evidence of on-money payment. Issue Whether an addition under Section 69 for unexplained property investment can be sustained based solely on an Insight portal alert or a Departmental Valuation Officer (DVO) report, when the registered sale deed reflects a lower purchase… Read More »
Reopening based on a vague loose paper chit lacking a live link to the assessee is invalid. Issue Whether the Revenue can validly initiate reassessment proceedings under Section 148 based on a vague loose paper chit seized from a third party that lacks identifiable names or figures, without establishing a direct, live link between the… Read More »
Reopening notice based on unverified, third-party digital material without a direct link to the assessee is invalid. Issue Whether a reassessment notice issued under Section 148, based entirely on an uninvestigated draft PDF complaint and a cash receipt image found on a third-party’s mobile phone during a survey, is legally sustainable when no direct link… Read More »