Monthly Archives: August 2026

Demand of statutory late fee under Section 47 determined within Section 73 adjudication proceedings is valid.

By | August 7, 2026
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Demand of statutory late fee under Section 47 determined within Section 73 adjudication proceedings is valid. Issue Whether tax authorities have the jurisdiction to determine and demand statutory late fees for delayed return filing under Section 47 through adjudication proceedings initiated under Section 73. Facts Registration & Non-Compliance: The petitioner, a proprietorship firm engaged in… Read More »

Statutory IGST Refund Cannot Be Denied Due to Web Portal Glitches and Must Be Processed Manually

By | August 7, 2026
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Statutory IGST Refund Cannot Be Denied Due to Web Portal Glitches and Must Be Processed Manually Statutory IGST Refund Cannot Be Denied Due to Web Portal Glitches and Must Be Processed Manually Issue Whether an IGST refund claim statutorily recognized under Section 54 of the CGST/TNGST Act can be denied or refused manual processing due… Read More »

GST Registration Cancellation Set Aside Subject to Filing Overdue Returns and Paying Outstanding Statutory Dues

By | August 7, 2026
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GST Registration Cancellation Set Aside Subject to Filing Overdue Returns and Paying Outstanding Statutory Dues GST Registration Cancellation Set Aside Subject to Filing Overdue Returns and Paying Outstanding Statutory Dues Issue Whether a GST registration cancelled under Section 29 solely due to non-filing of returns for six consecutive months can be restored if the taxpayer… Read More »

GSTR-1 and GSTR-3B Mismatch Recovery Requires Mandatory DRC-01B Intimation Before Finalizing Tax Demand

By | August 7, 2026
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GSTR-1 and GSTR-3B Mismatch Recovery Requires Mandatory DRC-01B Intimation Before Finalizing Tax Demand Issue Whether an order-in-original passed under Section 73 treating excess liability reported in GSTR-1 as an admitted, self-assessed recovery can be sustained without issuing prior intimation in Form GST DRC-01B under Rule 88C to give the taxpayer an opportunity to explain bona… Read More »

Writ court cannot override statutory GST provisions to allow revised returns or waive interest and penalty.

By | August 7, 2026
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Writ court cannot override statutory GST provisions to allow revised returns or waive interest and penalty. Writ court cannot override statutory GST provisions to allow revised returns or waive interest and penalty. Issue Whether a writ court can issue directions permitting a contractor to file revised GST returns, waiving statutory interest and penalties, or relaxing… Read More »

INCOME TAX CASE LAWS 04.08.2026

By | August 7, 2026
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INCOME TAX CASE LAWS 04.08.2026 Section Relevant Act Case Law Title Citation Brief Summary Section 2 Prohibition of Benami Property Transactions Act, 1988 Chhotelal v. Moolchand Lodhi Click Here Property purchased in the name of a child or out of joint family funds is excluded from the definition of a benami transaction; a civil suit… Read More »

Immunity Under Section 270AA Requires Reconsideration Where Rectification Order Erased Tax Demand and Created Refund

By | August 7, 2026
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Immunity Under Section 270AA Requires Reconsideration Where Rectification Order Erased Tax Demand and Created Refund Issue Whether an Assessing Officer can reject an application for immunity from penalty under Section 270AA on the ground of non-payment of original tax demand when a subsequent rectification order under Section 154 completely eliminated the demand, resulted in a… Read More »

Reassessment Order Issued Beyond Three Years Without Higher Authority Approval Under Section 151 Is Void

By | August 7, 2026
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Reassessment Order Issued Beyond Three Years Without Higher Authority Approval Under Section 151 Is Void Issue Whether the time allowed to an assessee under Section 148A(b) can be excluded while computing the three-year limitation period under Section 151. Whether a reassessment notice under Section 148 issued beyond three years with approval from the PCIT instead… Read More »

Reassessment notice issued beyond three years without PCCIT approval under Section 151 is invalid

By | August 7, 2026
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Reassessment notice issued beyond three years without PCCIT approval under Section 151 is invalid Issue Whether a notice issued under Section 148 after the expiry of three years from the end of the relevant assessment year without obtaining approval from the specified authority under Section 151 is valid, and whether the consequent reassessment order under… Read More »

Section 80GGC Deduction Disallowed as Political Donation Was a Non-Genuine Accommodation Entry Scheme

By | August 7, 2026
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Section 80GGC Deduction Disallowed as Political Donation Was a Non-Genuine Accommodation Entry Scheme Issue Whether a salaried employee is entitled to a deduction under Section 80GGC for a donation made to a political party when independent search findings establish that the donee entity operated as a conduit for providing bogus accommodation entries. Facts Deduction Claimed:… Read More »