Daily Archives: September 2, 2026

Directors Relegated to Section 107 Statutory Appeal as Penalty Issue Under Section 122(1) Is Sub-Judice Before Supreme Court

By | September 2, 2026
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Directors Relegated to Section 107 Statutory Appeal as Penalty Issue Under Section 122(1) Is Sub-Judice Before Supreme Court Issue Whether company directors challenging the levy of penalty under Section 122(1) on the ground that they are not “taxable persons” can maintain a writ petition when an alternate statutory appellate remedy under Section 107 exists and… Read More »

Early Hearing Granted by GSTAT for Refund Appeals Citing Severe Financial Hardship and Pendency

By | September 2, 2026
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Early Hearing Granted by GSTAT for Refund Appeals Citing Severe Financial Hardship and Pendency Issue Whether interlocutory applications seeking early hearing of multiple pending refund appeals before the Goods and Services Tax Appellate Tribunal (GSTAT) are maintainable and fit to be allowed when denial of refunds causes severe financial prejudice and impacts business cash flows.… Read More »

Writ Court condoned medical delay in filing GST appeal to prevent prejudice and advance justice.

By | September 2, 2026
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Writ Court condoned medical delay in filing GST appeal to prevent prejudice and advance justice. Writ Court condoned medical delay in filing GST appeal to prevent prejudice and advance justice. Issue Whether the High Court under Article 226 of the Constitution of India can condone a delay beyond the statutory period under Section 107 of… Read More »

Unlawful Blocking of ITC Under Rule 86A Warranted Warning Despite Subsequent Automatic Unblocking of Electronic Ledger

By | September 2, 2026
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Unlawful Blocking of ITC Under Rule 86A Warranted Warning Despite Subsequent Automatic Unblocking of Electronic Ledger Unlawful Blocking of ITC Under Rule 86A Warranted Warning Despite Subsequent Automatic Unblocking of Electronic Ledger Issue Whether any substantive relief survives in a writ petition challenging the unreasoned blocking of Input Tax Credit (ITC) under Rule 86A of… Read More »

Sealing premises post-completion of search and seizure is illegal under Section 67(4) of GST Act

By | September 2, 2026
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Sealing premises post-completion of search and seizure is illegal under Section 67(4) of GST Act Issue Whether the tax authorities possess statutory power under Section 67(4) of the Central/Assam Goods and Services Tax Act, 2017 to seal business premises and keep them under seal after search proceedings have culminated in the seizure of documents and… Read More »

Ophthalmic binocular surgical microscopes fall under CTH 9018, attracting 5% GST rate under Entry 483.

By | September 2, 2026
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Ophthalmic binocular surgical microscopes fall under CTH 9018, attracting 5% GST rate under Entry 483. Ophthalmic binocular surgical microscopes fall under CTH 9018, attracting 5% GST rate under Entry 483. Issue Whether the Ophthalmic Binocular Surgical Microscope merits classification under Tariff Heading 9018 of the First Schedule to the Customs Tariff Act, 1975. Whether the… Read More »

INCOME TAX CASE LAWS 31.08.2026

By | September 2, 2026
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INCOME TAX CASE LAWS 31.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 2(14) / Section 54B Vasudev, Harsora v. ITA Dhar Where assessee sold ancestral agricultural land and capital asset status/Section 54B claims lacked record evidence, ex parte appellate order was set aside and remanded for de novo consideration upon submission of… Read More »

Penalty under Section 272A(2)(e) must be restricted to Section 139(4) deadline, not Section 148 return date.

By | September 2, 2026
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Penalty under Section 272A(2)(e) must be restricted to Section 139(4) deadline, not Section 148 return date. Issue Whether penalty under Section 272A(2)(e) for failure to furnish a return of income under Section 139 is to be computed up to the date of filing the return in response to a Section 148 notice, or restricted only… Read More »

Revision Under Section 264 Is Maintainable Post-Limitation Expiry If No Appeal Is Filed

By | September 2, 2026
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Revision Under Section 264 Is Maintainable Post-Limitation Expiry If No Appeal Is Filed Issue Whether a revision petition filed under Section 264 of the Income-tax Act, 1961 (Section 378 of the Income-tax Act, 2025) is maintainable when the limitation period for filing an appeal against the assessment order has expired without any appeal or condonation… Read More »

Settlement Order Disposed Beyond Mandatory Timeline From Initial Board Allotment Is Void and Time-Barred

By | September 2, 2026
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Settlement Order Disposed Beyond Mandatory Timeline From Initial Board Allotment Is Void and Time-Barred Issue Whether the period prescribed under Section 245D(4A)(iii) for disposing of a settlement application is mandatory and commences from the date the application first stood allotted to and was acted upon by the initial Interim Board (IBS-III, Delhi) under Section 245D,… Read More »