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 »
High Net Profit Estimation Reduced to 4% for Wholesale Trade, and Penalties Cancelled Due to Genuine Digital Hardships and Assessing Officer’s Waiver Issue Issue I (Business Income Estimation): Whether a 5% estimated net profit rate on an un-audited turnover is excessive for a wholesale medicine business, considering past and succeeding year margins, and whether it… Read More »
Professional’s Death Forms Valid Condonation Ground, and Section 151 Approval Flaw Striking at Root of Matter Cannot Be Blocked by Limitation Professional’s Death Forms Valid Condonation Ground, and Section 151 Approval Flaw Striking at Root of Matter Cannot Be Blocked by Limitation Issue Primary Issue (Condonation of Delay): Whether the death of an assessee’s authorized… Read More »
AO Directed to Treat Section 148 Return as Filed Under Section 139 to Grant Full Refund of Excess Prepaid Taxes Issue Whether an Assessing Officer (AO) can restrict the benefit of prepaid taxes (TDS and Advance Tax) solely to the extent of the outstanding tax demand, and deny the refund of the balance amount, on… Read More »