Monthly Archives: August 2026

Portal-Only Notice Service Post Registration Cancellation Is Invalid and Adjudication Order Lacks Legal Sustainability

By | August 21, 2026
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Portal-Only Notice Service Post Registration Cancellation Is Invalid and Adjudication Order Lacks Legal Sustainability Portal-Only Notice Service Post Registration Cancellation Is Invalid and Adjudication Order Lacks Legal Sustainability Issue Whether serving a show-cause notice solely by uploading it on the GST portal after the cancellation of the assessee’s registration constitutes valid service under Section 169… Read More »

No Penalty Under Section 129 for Missing E-Way Bill During Same-GSTIN Stock Transfer Without Tax Liability

By | August 21, 2026
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No Penalty Under Section 129 for Missing E-Way Bill During Same-GSTIN Stock Transfer Without Tax Liability Issue Whether penalty under Section 129 can be levied for transit without an e-way bill when the movement of goods is an internal stock transfer between premises carrying the same GSTIN with no underlying tax liability. Facts Movement of… Read More »

Taxpayers initiating Section 128A waiver after Section 73 action are eligible despite belated return filings.

By | August 21, 2026
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Taxpayers initiating Section 128A waiver after Section 73 action are eligible despite belated return filings. Issue Whether a taxpayer against whom proceedings under Section 73 were initiated can be denied interest/penalty waiver under Section 128A on the ground that the demand relates to self-assessed tax from belatedly filed GSTR-3B returns. Whether tax authorities can declare… Read More »

Single Composite Assessment Order Under Section 74 for Multiple Financial Years Is Invalid and Unsustainable

By | August 21, 2026
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Single Composite Assessment Order Under Section 74 for Multiple Financial Years Is Invalid and Unsustainable Issue Whether a single composite assessment order passed under Section 74 covering multiple distinct financial years (FY 2019-20 and FY 2020-21) is legally valid. Facts Petitioner’s Status: The petitioner is a registered firm under the CGST Act / Andhra Pradesh… Read More »

Denial of ITC for FY 2018-19 Is Unsustainable Where GST Return Was Filed Before November 30, 2021 Under Section 16(5)

By | August 21, 2026
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Denial of ITC for FY 2018-19 Is Unsustainable Where GST Return Was Filed Before November 30, 2021 Under Section 16(5) Denial of ITC for FY 2018-19 Is Unsustainable Where GST Return Was Filed Before November 30, 2021 Under Section 16(5) Issue Whether Input Tax Credit (ITC) for FY 2018-19 can be denied under Section 16(4)… Read More »

INCOME TAX CASE LAWS 20.08.2026

By | August 21, 2026
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INCOME TAX CASE LAWS 20.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 4 Mumbai Port Authority v. ACIT (Exemption) Addition of capitalised interest (50% per loan agreement) was not sustainable since the assessee already accounted for the full interest income in its books under the mercantile system. Click Here Income-tax Act, 1961… Read More »

Proportionate Cost Allocation to Low-Pressure Steam for Section 80-IA Deduction Is Valid and Cannot Be Treated as Nil

By | August 21, 2026
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Proportionate Cost Allocation to Low-Pressure Steam for Section 80-IA Deduction Is Valid and Cannot Be Treated as Nil Issue Whether the Revenue can assign a nil cost to low-pressure steam generated by a captive power plant and allocate the entire process cost exclusively to electricity generation to deny a Section 80-IA deduction, despite the steam… Read More »

In incidental religious activities, CIT(E) must examine dominant objects and 5% expenditure cap before denying 80G approval.

By | August 21, 2026
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In incidental religious activities, CIT(E) must examine dominant objects and 5% expenditure cap before denying 80G approval.   In incidental religious activities, CIT(E) must examine dominant objects and 5% expenditure cap before denying 80G approval. Issue Whether CIT(E) can deny approval under Section 80G solely because a charitable trust engages in incidental religious activities, without… Read More »

Reassessment Notice Based on Unrelated Third-Party Broker Register Without Live Nexus Is Invalid

By | August 21, 2026
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Reassessment Notice Based on Unrelated Third-Party Broker Register Without Live Nexus Is Invalid Reassessment Notice Based on Unrelated Third-Party Broker Register Without Live Nexus Is Invalid Issue Whether a reassessment notice under Section 148, alleging unrecorded “on-money” payments on a land purchase, can be sustained when it relies solely on a third-party broker’s market survey… Read More »

Supreme Court Grants SLP Against High Court Refusal to Quash Prosecution for Belated Return Filing

By | August 21, 2026
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Supreme Court Grants SLP Against High Court Refusal to Quash Prosecution for Belated Return Filing Supreme Court Grants SLP Against High Court Refusal to Quash Prosecution for Belated Return Filing Issue Whether a Special Leave Petition (SLP) should be granted against a High Court judgment that refused to quash Section 276CC criminal prosecution complaints initiated… Read More »