The Income Tax Amendment Ordinance 2026 The Income Tax Amendment Ordinance 2026 The Gazette of India CG-DL-E-05062026-273164 EXTRAORDINARY PART II — Section 1 PUBLISHED BY AUTHORITY No. 21] NEW DELHI, FRIDAY, JUNE 5, 2026/JYAISHTHA 15, 1948 (Saka) MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi the 5th June, 2026/Jyaishtha 15, 1948 (Saka) THE INCOME-TAX… Read More »
GST CASE LAW DIGEST 05.06.2026 GST Case Law Analysis Summary Relevant Act Section / Rule / Subject Case Law Title Citation Brief Summary CGST / SGST Act Sec. 98 (Advance Ruling Withdrawal) International Homoeo Research Pvt. Ltd., In re Click Here The AAR allowed the applicant to withdraw its advance ruling application regarding HSN classification… Read More »
GST Assessment and Rectification Orders Quashed Since Immovable Property Sale Falls Completely Outside GST Purview GST Assessment Issue Whether the GST Department can levy tax under Section 73 on financial receipts reflected in Form 26AS by treating them as taxable supplies, where the taxpayer asserts that the transactions represent the sale of land, which is… Read More »
High Court Orders De Novo Adjudication via 10% Pre-Deposit to Rectify Natural Justice Violations and Verification Gaps High Court Orders De Novo Adjudication via 10% Pre-Deposit to Rectify Natural Justice Violations and Verification Gaps Issue Whether final assessment orders passed under Section 74A can be sustained when they cross the demand caps proposed in the… Read More »
GST Registration Restored Subject to Filing of Pending Returns and Payment of Tax Dues with Fees Within Sixty Days Issue Whether a taxpayer whose GST registration was cancelled for continuous non-filing of returns for six months, and whose subsequent statutory appeal was dismissed, can be granted a legal remedy to seek restoration of registration by… Read More »
Consolidated Show Cause Notices and Orders Across Multiple Financial Years Under Section 73 Are Legally Impermissible Issue Whether the GST Department is legally permitted to issue a single, consolidated Show Cause Notice (SCN) and pass a composite Order-in-Original (OIO) under Section 73 covering multiple distinct financial years, or whether separate proceedings must be initiated for… Read More »
High Court Restores Adjudication via Conditional 25% Pre-Deposit Despite Ex-Parte Default and Lapsed Statutory Appeal Limitation Issue Whether a taxpayer can seek extraordinary relief under a writ petition to challenge an ex-parte GST assessment order after completely failing to respond to notices and allowing the statutory limitation period for filing an appeal under Section 107… Read More »
GST Registration Restored Subject to Filing of Pending Returns and Payment of Tax Dues with Fees Within Sixty Days Issue Whether a taxpayer whose GST registration was cancelled for continuous non-filing of returns for six months, and whose subsequent statutory appeal was dismissed, can be granted a legal remedy to seek restoration of registration by… Read More »
INCOME TAX CASE LAW DIGEST 05.06.2026 Case Law Analysis Summary Relevant Act Section / Rule Case Law Title Citation Brief Summary Income Tax Act, 1961 Sec. 143(1) & Sec. 154 Yadvendra Dhabhai vs. Income-tax Officer Click Here Rejection of a rectification application under Sec. 154 was unjustified because the disallowance of late PF/ESI deposits was… Read More »
Department Cannot Adjust Existing Refunds Against a Disputed Demand While a Stay Application and Appeal Remain Pending Issue Whether the Income Tax Department is legally permitted under Section 245 to adjust a tax refund due to an assessee for one year (AY 2021-22) against a disputed outstanding tax demand of a subsequent year (AY 2023-24),… Read More »