Condonation of Delay for Filing Electronic Form 10AB Under Section 80G(5) CONDONATION OF DELAY IN FILING FORM NO. 10AB ELECTRONICALLY FOR APPROVAL UNDER CLAUSE (ii) OF THE FIRST PROVISO TO SECTION 80G(5) OF THE INCOME-TAX ACT, 1961 CIRCULAR NO. 6/2026 [F. NO. 300176/3/2026-ITA-I], DATED 2-7-2026 Section 80G of the Income-tax Act, 1961 (“the Act”) provides for deduction in… Read More »
Income Tax Exemption Notification for Statutory Bodies and Authorities Under Section 10(46) SECTION 10(46) OF THE INCOME-TAX ACT, 1961, READ WITH SECTION 536 OF THE INCOME-TAX ACT, 2025 – EXEMPTIONS – STATUTORY BODY/AUTHORITY/BOARD/COMMISSION – NOTIFIED BODY OR AUTHORITY NOTIFICATION S.O. 3596(E) [NO. 73 /2026/F. NO. 300196/32/2021-ITA-I], DATED 2-7-2026 Whereas, section 10 (46) of the Income-tax Act, 1961 (43… Read More »
GST CASE LAW 03.07.2026 Relevant Act Section Case Law Title / Update Source Brief Summary Citation CGST Act, 2017 N/A (Advisory) GSTN Advisory on AATO Timeline Revised timeline for amending Aggregate Annual Turnover (AATO) for FY 2025-26 due to automatic system updates. Taxpayers can amend AATO from 01-07-2026 to 31-07-2026; tax officers will verify from… Read More »
Uploading a GST notice or order on the common portal constitutes valid service under law. Issue Whether making a Show Cause Notice (SCN) and subsequent order available on the common GST portal constitutes valid legal service under Section 169 of the CGST/OGST Act, or if the tax authority is additionally required to serve physical or… Read More »
GSTR-1 and GSTR-3B mismatch due to delayed customer payments must be adjudicated under Section 73. Issue Whether the tax authority was justified in invoking the extended period of limitation and imposing a 100% penalty under Section 74 for an outward supply mismatch between GSTR-1 and GSTR-3B, or if the matter should be examined under Section… Read More »
Waiver of interest and penalty cannot be denied solely for depositing tax under the wrong head if the full liability was discharged within the statutory timeframe. Issue Whether the tax authority was justified in rejecting the petitioner’s application for waiver of interest and penalty under Section 128A of the CGST/TNGST Act solely because a portion… Read More »
Composite GST demand notices clubbing multiple financial years are illegal as they violate limitation periods. Issue Whether the tax authority can legally issue a composite Show Cause Notice (SCN) and a single Order-in-Original (OIO) by clubbing multiple distinct financial years (2018-19 to 2023-24) under Section 74, or if each financial year must be treated as… Read More »
Composite GST demand notices clubbing multiple financial years are illegal as they violate limitation periods. Issue Whether the tax authority can legally issue a composite Show Cause Notice (SCN) and a single Order-in-Original (OIO) by clubbing multiple distinct financial years (2018-19 to 2023-24) under Section 74, or if each financial year must be treated as… Read More »
Clubbing multiple financial years into a single GST demand notice and order is legally valid. Issue Whether the tax authority can legally issue a single/composite Show Cause Notice (SCN) and a single Order-in-Original covering multiple financial years (from 2017-18 to 2022-23) under Section 74 of the CGST/TNGST Act, or if bunching multiple tax periods in… Read More »
Delayed GST appeal allowed on merits by condoning delay following precedent established in identical case. Issue Whether the Appellate Authority was justified in rejecting the petitioner’s statutory appeal under Section 107 of the CGST/KGST Act solely on the ground of limitation (delay), or if the delay should be condoned to allow a decision on merits… Read More »