Monthly Archives: August 2026

Writ Petition Dismissed Against ITC Recovery Order as Competent GSTAT Remand Offers Efficacious Alternate Appellate Remedy

By | August 12, 2026
0 Comment

Writ Petition Dismissed Against ITC Recovery Order as Competent GSTAT Remand Offers Efficacious Alternate Appellate Remedy Writ Petition Dismissed Against ITC Recovery Order as Competent GSTAT Remand Offers Efficacious Alternate Appellate Remedy Issue Whether a writ petition challenging an order recovering an inverted duty tax structure refund under retrospectively amended Rule 89(5) is maintainable when… Read More »

Assessment Order Based Solely on Rule 96(10) Declared Ultra Vires Is Legally Unsustainable and Quashed

By | August 12, 2026
0 Comment

Assessment Order Based Solely on Rule 96(10) Declared Ultra Vires Is Legally Unsustainable and Quashed Assessment Order Based Solely on Rule 96(10) Declared Ultra Vires Is Legally Unsustainable and Quashed Issue Whether a tax assessment order and summary demand issued under Section 74 of the CGST Act can be sustained when finalized solely by applying… Read More »

GST Applicable on Subsidized Canteen Recoveries with No ITC, but Notice Pay Recoveries Exempt

By | August 12, 2026
0 Comment

GST Applicable on Subsidized Canteen Recoveries with No ITC, but Notice Pay Recoveries Exempt Issue Whether GST is payable under Section 9 of the CGST/MGST Act on subsidized canteen recoveries made from employees’ salaries, and whether Input Tax Credit (ITC) is available on third-party canteen service invoices. Whether GST is payable on notice pay recoveries… Read More »

No Separate IGST Can Be Levied on Ocean Freight in CIF Contracts as It Violates Composite Supply Scheme

By | August 12, 2026
0 Comment

No Separate IGST Can Be Levied on Ocean Freight in CIF Contracts as It Violates Composite Supply Scheme No Separate IGST Can Be Levied on Ocean Freight in CIF Contracts as It Violates Composite Supply Scheme Issue Whether the levy of Integrated Goods and Services Tax (IGST) under reverse charge on the importer for ocean… Read More »

Assessment Order Passed by Officer Outside Specified Table Is Prima Facie Void for Lack of Jurisdiction

By | August 12, 2026
0 Comment

Assessment Order Passed by Officer Outside Specified Table Is Prima Facie Void for Lack of Jurisdiction Issue Whether an assessment and penalty order passed pursuant to a Show Cause Notice (SCN) issued by the Directorate General of GST Intelligence (DGGI) by an officer not listed in Table 5 of Notification No. 2/2022-Central Tax is prima… Read More »

INCOME TAX CASE LAW 11.08.2026

By | August 12, 2026
0 Comment

INCOME TAX CASE LAW 11.08.2026 Relevant Act Section Case Law Title / Matter Citation Brief Summary Tribunals Reforms Act Legislative Update Tribunals Reforms Bill, 2026 Click Here The Lok Sabha passed the Tribunals Reforms Bill, 2026, repealing the 2021 Act to set up an independent National Tribunals Commission overseeing appointments and service conditions across tribunals.… Read More »

Penalty Under Section 270A Quashed as AO Failed to Specify Charge and Shifted Between Misreporting and Under-Reporting

By | August 12, 2026
0 Comment

Penalty Under Section 270A Quashed as AO Failed to Specify Charge and Shifted Between Misreporting and Under-Reporting Issue Whether a penalty order levied under Section 270A of the Income-tax Act, 1961 is legally sustainable when the Assessing Officer fails to specify the exact charge under Section 270A(2) or Section 270A(9) in the penalty notice and… Read More »

Tribunal Order Deleting Addition Set Aside as Finding on Delayed Retraction and Denial of Cross-Examination Was Perverse

By | August 12, 2026
0 Comment

Tribunal Order Deleting Addition Set Aside as Finding on Delayed Retraction and Denial of Cross-Examination Was Perverse Issue Whether the Tribunal was justified in deleting an assessment addition on grounds of statement retraction and denial of cross-examination when the retraction occurred two years later as an afterthought and no request for cross-examination was ever made… Read More »

Assessments Initiated Under Section 147 Based on Material Seized During Third-Party Search Are Void for Lack of Jurisdiction

By | August 12, 2026
0 Comment

Assessments Initiated Under Section 147 Based on Material Seized During Third-Party Search Are Void for Lack of Jurisdiction Issue Whether an assessment reopened under Section 147 read with Section 148 on the basis of documents seized during a third-party search under Section 132 is valid in law, or whether the Assessing Officer is mandatorily required… Read More »

Co-operative Society Is Eligible for Section 80P Deduction Claimed in Section 148 Return and on Bank Interest From Idle Funds

By | August 12, 2026
0 Comment

Co-operative Society Is Eligible for Section 80P Deduction Claimed in Section 148 Return and on Bank Interest From Idle Funds Co-operative Society Is Eligible for Section 80P Deduction Claimed in Section 148 Return and on Bank Interest From Idle Funds Issue Whether a deduction under Section 80P can be claimed in a return filed in… Read More »