Monthly Archives: May 2026

Refund Rejection Without Prior Deficiency Memo or Hearing Is Unsustainable; Matter Remanded for Fresh Adjudication

By | May 19, 2026
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Refund Rejection Without Prior Deficiency Memo or Hearing Is Unsustainable; Matter Remanded for Fresh Adjudication Issue Whether a subsequent refund application can be blocked by previous limitation-barred rejection orders when the original refund rejection violated natural justice by failing to issue a mandatory deficiency memo or grant a personal hearing under Rules 90 and 92… Read More »

Category: GST

Unreasoned GST Registration Cancellation Order Lacking Specific Default Details Is Violative of Natural Justice

By | May 19, 2026
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Unreasoned GST Registration Cancellation Order Lacking Specific Default Details Is Violative of Natural Justice Issue Whether a GST registration cancellation order is legally sustainable under Section 29 of the Act if the preceding Show Cause Notice (SCN) fails to specify the exact period of default, and the final order is a non-speaking, unreasoned document issued… Read More »

Omitted and Ultra Vires GST Refund Restriction Rule Renders Challenge to its Validity Infructuous

By | May 19, 2026
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Omitted and Ultra Vires GST Refund Restriction Rule Renders Challenge to its Validity Infructuous Issue Whether a writ petition seeking to declare a GST refund-restriction rule ultra vires survives for adjudication after the rule has already been judicially declared ultra vires by another High Court and subsequently omitted from the statute book by the Government.… Read More »

Category: GST

Tax Demand Exceeding SCN Proposals and Ignoring Exemption Pleas Is Unsustainable and Liable to Be Quashed

By | May 19, 2026
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Tax Demand Exceeding SCN Proposals and Ignoring Exemption Pleas Is Unsustainable and Liable to Be Quashed Issue Whether an adjudication order under the GST Act is legally sustainable if it confirms a tax demand vastly exceeding the amount proposed in the Show Cause Notice (SCN) and completely fails to consider the assessee’s specific statutory exemption… Read More »

Category: GST

Transforming Android into an Intelligence System: The Era of Proactive AI and Gemini Intelligence

By | May 19, 2026
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Transforming Android into an Intelligence System: The Era of Proactive AI and Gemini Intelligence For years, smartphones have operated on a strict, reactive model: you tap an icon, open an app, manually copy data, and execute a command. At The Android Show 2026, Google flipped this legacy framework entirely on its head. By introducing Gemini… Read More »

INCOME TAX CASE LAWS 18.05.2026

By | May 19, 2026
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INCOME TAX CASE LAWS 18.05.2026 Relevant Act Section Case Law Title Brief Summary Citation PBPT Act, 1988 Sec 2(9) Manjula v. D.A. Srinivas Employer-employee and commercial contractual relationships under an MOU do not qualify as a “fiduciary capacity” exception to a benami transaction. Click Here PBPT Act, 1988 Sec 3 Manjula v. D.A. Srinivas The… Read More »

Income Tax Prosecution for Non-Filing Quashed Absent Regular Assessment to Prove Tax Payable Exceeded Threshold

By | May 19, 2026
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Income Tax Prosecution for Non-Filing Quashed Absent Regular Assessment to Prove Tax Payable Exceeded Threshold Issue Whether the prosecution initiated against the assessee under Section 276CC for failure to furnish a return of income is sustainable when the revenue failed to conduct a regular assessment to determine if the actual tax liability exceeded the statutory… Read More »

Business Operational Expenses For Mall CAM Activities Cannot Be Arbitrarily Allocated To House Property Income

By | May 19, 2026
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Business Operational Expenses For Mall CAM Activities Cannot Be Arbitrarily Allocated To House Property Income Issue Whether the Assessing Officer (AO) was justified in applying an arbitrary percentage ratio (40.69%) to apportion and disallow the assessee’s business expenditures (repairs, legal fees, employee remuneration, marketing, security, and general expenses) under the head ‘Income from house property’… Read More »

Reassessment notice for AY 2015-16 issued after April 2021 is quashed as time-barred.

By | May 19, 2026
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Reassessment notice for AY 2015-16 issued after April 2021 is quashed as time-barred. Issue Whether a reassessment notice issued under Section 148 under the new regime (post-01.04.2021) for Assessment Year 2015-16 is legally sustainable, or if it is liable to be quashed as time-barred because it fails to fall within the permissible extended limitation period… Read More »