Monthly Archives: August 2026

Writ petition challenging appellate order is not entertainable following operationalization of GST Appellate Tribunal.

By | August 6, 2026
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Writ petition challenging appellate order is not entertainable following operationalization of GST Appellate Tribunal. Writ petition challenging appellate order is not entertainable following operationalization of GST Appellate Tribunal. Issue Whether a writ petition challenging an appellate order passed under Section 107 of the CGST/WBGST Act should be entertained when the GST Appellate Tribunal (GSTAT) has… Read More »

Cancelled GST registration restored conditionally upon taxpayer’s undertaking to clear all dues and pending returns.

By | August 6, 2026
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Cancelled GST registration restored conditionally upon taxpayer’s undertaking to clear all dues and pending returns. Issue Whether the cancellation of a GST registration for non-filing of returns can be conditionally revoked and restored upon the taxpayer’s undertaking to clear all outstanding tax dues, interest, late fees, and penalties. Facts The petitioner was a registered person… Read More »

Exceptions to monetary limits in CBDT Letter dated 20-8-2018 do not apply retrospectively to pending appeals

By | August 6, 2026
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Exceptions to monetary limits in CBDT Letter dated 20-8-2018 do not apply retrospectively to pending appeals Issue Whether the exceptions introduced by the CBDT letter dated 20-8-2018 modifying Circular No. 3/2018 dated 11-7-2018 apply retrospectively to pending Revenue appeals filed under section 260A before 20-8-2018. Whether a Revenue appeal filed prior to 20-8-2018 with a… Read More »

Income Tax Case laws 02.08.2026

By | August 6, 2026
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Income Tax Case laws 02.08.2026 Income Tax Case laws 02.08.2026 Relevant Act Section Case Law Title Citation Brief Summary PBPT Act, 1988 Section 2(9) Lakshya Jewels v. Initiating Officer, DCIT (BPU) Click Here Unexplained deposit of demonetized currency followed by RTGS transfers fell within “benami transaction” under Sec 2(9) r.w.s. 2(26), warranting provisional attachment. Income-tax… Read More »

Exceptions to monetary limits in CBDT Letter dated 20-8-2018 do not apply retrospectively to pending appeals

By | August 6, 2026
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Exceptions to monetary limits in CBDT Letter dated 20-8-2018 do not apply retrospectively to pending appeals Exceptions to monetary limits in CBDT Letter dated 20-8-2018 do not apply retrospectively to pending appeals Issue Whether the exceptions introduced by the CBDT letter dated 20-8-2018 modifying Circular No. 3/2018 dated 11-7-2018 apply retrospectively to pending Revenue appeals… Read More »

Exceptions to monetary limits in CBDT Letter dated 20-8-2018 do not apply retrospectively to pending appeals

By | August 6, 2026
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Exceptions to monetary limits in CBDT Letter dated 20-8-2018 do not apply retrospectively to pending appeals Issue Whether the exceptions introduced by the CBDT letter dated 20-8-2018 modifying Circular No. 3/2018 dated 11-7-2018 apply retrospectively to pending Revenue appeals filed under section 260A before 20-8-2018. Whether a Revenue appeal filed prior to 20-8-2018 with a… Read More »

Reassessment under Section 263 is invalid when Assessing Officer conducted proper inquiry during assessment

By | August 6, 2026
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Reassessment under Section 263 is invalid when Assessing Officer conducted proper inquiry during assessment Issue Whether a Principal Commissioner of Income Tax (PCIT) can validly invoke revisionary powers under Section 263 on grounds of lack of inquiry when the Assessing Officer (AO) had issued specific queries regarding 26AS/service tax reconciliations and accepted the assessee’s detailed… Read More »

Miscellaneous Application for Rectification Under Section 254 Dismissed as No Error Found in Tribunal Stay Order

By | August 6, 2026
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Miscellaneous Application for Rectification Under Section 254 Dismissed as No Error Found in Tribunal Stay Order Miscellaneous Application for Rectification Under Section 254 Dismissed as No Error Found in Tribunal Stay Order Issue Whether a Miscellaneous Application under Section 254(2) for rectification can be entertained to direct a refund or impose costs when the assessee… Read More »

Miscellaneous Application for Rectification Under Section 254 Dismissed as No Error Found in Tribunal Stay Order

By | August 6, 2026
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Miscellaneous Application for Rectification Under Section 254 Dismissed as No Error Found in Tribunal Stay Order Issue Whether a Miscellaneous Application under Section 254(2) for rectification can be entertained to direct a refund or impose costs when the assessee points out no mistake apparent from the record in the Tribunal’s original stay order. Facts The… Read More »

Delay of 2227 days in filing cross-objection cannot be condoned merely due to subsequent favorable legal rulings

By | August 6, 2026
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Delay of 2227 days in filing cross-objection cannot be condoned merely due to subsequent favorable legal rulings Issue Whether a delay of 6 years and 35 days (approximately 2,227 days) in filing a cross-objection before the ITAT can be condoned under section 254 when the delay was caused by a conscious decision not to file… Read More »