Monthly Archives: August 2026

Officer issuing combined Section 73 order retains jurisdiction for Section 128A waiver across registrations

By | August 15, 2026
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Officer issuing combined Section 73 order retains jurisdiction for Section 128A waiver across registrations Issue Whether a Proper Officer who issued a combined assessment order under Section 73 covering multiple state GST registrations has the statutory competence to adjudicate a Section 128A waiver application (Form GST SPL-02) for all registrations included in that order. Facts… Read More »

Interest Claims on Sanctioned GST Refunds Do Not Require CA Certification Under Rule 89

By | August 15, 2026
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Interest Claims on Sanctioned GST Refunds Do Not Require CA Certification Under Rule 89 Issue Whether a taxpayer claiming statutory interest under Section 56 on an already sanctioned GST refund is required to submit CA/CMA certification and fulfill conditions under Rule 89(2)(m). Facts Petitioner Status: The petitioner is a registered company seeking statutory interest on… Read More »

Retrospective GST Registration Cancellation Order Lacking Prior SCN Proposal Is Invalid and Quashed

By | August 15, 2026
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Retrospective GST Registration Cancellation Order Lacking Prior SCN Proposal Is Invalid and Quashed Issue Whether a GST registration cancellation order passed with retrospective effect is legally sustainable when the underlying Show Cause Notice (SCN) did not propose or indicate retrospective cancellation. Facts Petitioner Status: The petitioner is a registered taxable person under the GST regime.… Read More »

Rule 12(4) Governing Monthly Machine Production Capacity Calculation for Cess Is Constitutionally Valid

By | August 15, 2026
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Rule 12(4) Governing Monthly Machine Production Capacity Calculation for Cess Is Constitutionally Valid Rule 12(4) Governing Monthly Machine Production Capacity Calculation for Cess Is Constitutionally Valid Issue Whether Rule 12(4) of the Health Security Se National Security Cess Rules, 2026, which computes cess based on the total monthly production capacity of all machines installed during… Read More »

Government Contractors Are Entitled to Reimbursement of Additional Differential GST Arising From Tax Regime Change

By | August 15, 2026
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Government Contractors Are Entitled to Reimbursement of Additional Differential GST Arising From Tax Regime Change Government Contractors Are Entitled to Reimbursement of Additional Differential GST Arising From Tax Regime Change Issue Whether a government civil contractor who paid additional differential GST arising from the transition from VAT to GST on an ongoing works contract is… Read More »

INCOME TAX CASE LAWS 14.08.2026

By | August 15, 2026
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INCOME TAX CASE LAWS 14.08.2026 Relevant Act Section / Rule Case Law Title Citation Brief Summary Income-tax Act, 1961 Section 9 DCIT (IT) v. Standard Chartered Bank Click Here Reimbursed expatriate salary paid initially by overseas HO for Indian PE is wholly for business, has suffered tax in India, and cannot be disallowed under section… Read More »

Prosecution Under Section 276CC Unwarranted When Final Regular Assessment Entitles Taxpayer to a Refund

By | August 15, 2026
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Prosecution Under Section 276CC Unwarranted When Final Regular Assessment Entitles Taxpayer to a Refund Prosecution Under Section 276CC Unwarranted When Final Regular Assessment Entitles Taxpayer to a Refund Issue Whether a criminal prosecution under Section 276CC for failure to furnish an income tax return under Section 148 is sustainable when the regular assessment results in… Read More »

PCIT Cannot Invoke Section 263 for Reverification When AO Throroughly Examined DVO Valuation and Property Sale

By | August 15, 2026
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PCIT Cannot Invoke Section 263 for Reverification When AO Throroughly Examined DVO Valuation and Property Sale Issue Whether the Principal Commissioner of Income Tax (PCIT) can validly exercise revisional powers under Section 263 to set aside an assessment order for reverification, when the Assessing Officer (AO) had already examined the sale of flats, called for… Read More »

Supreme Court Dismisses SLP Upholding High Court Order Setting Aside Perverse ITAT Relief on Bogus Share Loss

By | August 15, 2026
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Supreme Court Dismisses SLP Upholding High Court Order Setting Aside Perverse ITAT Relief on Bogus Share Loss Supreme Court Dismisses SLP Upholding High Court Order Setting Aside Perverse ITAT Relief on Bogus Share Loss Issue Whether the Supreme Court should interfere with the High Court’s order setting aside the Tribunal’s decision, where the High Court… Read More »

Full TDS Credit Must Be Allowed to Co-Owner If Other Co-Owners Claim No Credit

By | August 15, 2026
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Full TDS Credit Must Be Allowed to Co-Owner If Other Co-Owners Claim No Credit Issue Whether an assessee who co-owns a leased property is entitled to claim 100% credit for Tax Deducted at Source (TDS) deducted entirely under his PAN when the other co-owners offer their proportionate rental income to tax but claim zero TDS… Read More »