Daily Archives: September 8, 2026

Writ petition is not maintainable when an efficacious appellate remedy exists and natural justice claims lack specific prejudice.

By | September 8, 2026
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Writ petition is not maintainable when an efficacious appellate remedy exists and natural justice claims lack specific prejudice. Issue Whether a writ petition under Article 226 challenging a GST Order-in-Original (DRC-07) on grounds of non-supply of relied-upon documents is maintainable when a statutory appellate remedy under Section 107 exists and no specific prejudice is established.… Read More »

Supreme Court Upholds High Court Order Refusing Interference Under Article 226 Where Alternate Appellate Remedy Exists Under GST

By | September 8, 2026
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Supreme Court Upholds High Court Order Refusing Interference Under Article 226 Where Alternate Appellate Remedy Exists Under GST Supreme Court Upholds High Court Order Refusing Interference Under Article 226 Where Alternate Appellate Remedy Exists Under GST Issue Whether the High Court was justified in refusing to interfere under Article 226 against a GST penalty order… Read More »

GST Adjudication Passed Without Granting Mandatory Personal Hearing Under Section 75(4) Is Legally Unsustainable

By | September 8, 2026
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GST Adjudication Passed Without Granting Mandatory Personal Hearing Under Section 75(4) Is Legally Unsustainable Issue Whether an adjudication order under Section 75 of the GST Act involving an adverse tax determination can be sustained when the Revenue fails to provide a mandatory personal hearing to the assessee under Section 75(4). Facts Nature of Petition: The… Read More »

Composite GST Show Cause Notices Issued Across Multiple Financial Years Under Section 73 Are Legally Unsustainable

By | September 8, 2026
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Composite GST Show Cause Notices Issued Across Multiple Financial Years Under Section 73 Are Legally Unsustainable Composite GST Show Cause Notices Issued Across Multiple Financial Years Under Section 73 Are Legally Unsustainable Issue Whether a single composite Show Cause Notice (SCN) issued under Section 73 covering multiple financial years (2018-19 to 2022-23) and the consequential… Read More »

Composite GST Show Cause Notices Issued Across Multiple Financial Years Under Section 73 Are Legally Unsustainable

By | September 8, 2026
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Composite GST Show Cause Notices Issued Across Multiple Financial Years Under Section 73 Are Legally Unsustainable Issue Whether a single composite Show Cause Notice (SCN) issued under Section 73 covering multiple assessment years (2019-20 and 2020-21), along with its consequential summary orders and adjudication proceedings, is legally valid. Facts Composite SCN Issued: The Revenue issued… Read More »

INCOME TAX CASE LAWS 07.09.2026

By | September 8, 2026
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INCOME TAX CASE LAWS 07.09.2026 INCOME TAX CASE LAWS 07.09.2026 Section Relevant Act Case Law Title Brief Summary Citation Section 36(1)(iii) Income-tax Act, 1961 GTV Sez Phase 1 (P.) Ltd. v. Assessment unit Face Less Income-tax Department Grant of an occupancy certificate is not determinative for allowability; interest on borrowed funds utilized for constructing commercial… Read More »

Arbitrary GST registration cancellation by non-speaking order violates natural justice and is unsustainable in law.

By | September 8, 2026
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Arbitrary GST registration cancellation by non-speaking order violates natural justice and is unsustainable in law. Issue Whether a non-speaking GST registration cancellation order issued without recording reasons or showing application of mind, along with a subsequent dismissal of statutory appeal on limitation grounds, is legally sustainable under Section 29 read with Rule 22 and Article… Read More »

Rejection of ITC for FY 2018-19 availed on 20.12.2019 is unsustainable after Section 16(5) extended timelines.

By | September 8, 2026
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Rejection of ITC for FY 2018-19 availed on 20.12.2019 is unsustainable after Section 16(5) extended timelines. Rejection of ITC for FY 2018-19 availed on 20.12.2019 is unsustainable after Section 16(5) extended timelines. Issue Whether the rejection of Input Tax Credit (ITC) for FY 2018-19 availed on 20.12.2019 as time-barred under the earlier scheme can be… Read More »

Rejection of ITC for belated returns is unsustainable following the statutory amendment extending time limits.

By | September 8, 2026
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Rejection of ITC for belated returns is unsustainable following the statutory amendment extending time limits. Issue Whether the rejection of Input Tax Credit (ITC) on the ground of belated filing of returns under Section 16(4) is sustainable after the statutory incorporation of Section 16(5) refixing the timelines for returns and ITC claims. Facts Nature of… Read More »

Penalties under Sections 271(1)(b), 271(1)(c), 271B, and 271F cannot survive if quantum additions are deleted.

By | September 8, 2026
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Penalties under Sections 271(1)(b), 271(1)(c), 271B, and 271F cannot survive if quantum additions are deleted. Penalties under Sections 271(1)(b), 271(1)(c), 271B, and 271F cannot survive if quantum additions are deleted. Issue Whether penalty under Section 271(1)(b) for non-compliance with notices can be sustained when the underlying quantum additions made in reassessment proceedings have been deleted… Read More »