Daily Archives: September 15, 2026

Provisional Release of Goods Under Section 67(6) Is Independent of Determination Proceedings Under Section 74A(9)

By | September 15, 2026
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Provisional Release of Goods Under Section 67(6) Is Independent of Determination Proceedings Under Section 74A(9) Issue Whether the provisional release of seized goods under Section 67(6) of the CGST/DGST Act is contingent upon or linked to tax determination proceedings initiated under Section 74A(9). Facts The petitioner filed a writ petition challenging the scope and operation… Read More »

GST Registration Without Mandatory Biometric Aadhaar Authentication Is Not Allowed Nationwide To Prevent Fraud

By | September 15, 2026
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GST Registration Without Mandatory Biometric Aadhaar Authentication Is Not Allowed Nationwide To Prevent Fraud Issue Whether GST registrations can be permitted without mandatory biometric-based Aadhaar authentication in light of rampant fraudulent registrations obtained using stolen or frozen PAN/Aadhaar details of innocent individuals. Facts Writ petitions were filed highlighting widespread fraudulent GST registrations created using stolen… Read More »

Input Tax Credit Is Ineligible for Breakwater Construction as It Is an Excluded Civil Structure

By | September 15, 2026
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Input Tax Credit Is Ineligible for Breakwater Construction as It Is an Excluded Civil Structure Input Tax Credit Is Ineligible for Breakwater Construction as It Is an Excluded Civil Structure Issue Whether the applicant is eligible under Sections 16 and 17 of the CGST/MGST Act to avail Input Tax Credit (ITC) on works contract services… Read More »

Processing Fees and Inurance Allowed as deduction from Rental Income ! Every home loan borrower must read it

By | September 15, 2026
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Processing Fees and Inurance Allowed as deduction from Rental Income ! Every home loan borrower must read it The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) ruled in favor of the assesse  holding that loan processing fees, annual maintenance charges, and loan protection insurance qualify as “interest” deductible under Section 24(b). Key Details… Read More »

Input Tax Credit Cannot Be Denied Under Section 16(4) When Returns Are Furnished Before Section 16(5) Cut-Off Date

By | September 15, 2026
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Input Tax Credit Cannot Be Denied Under Section 16(4) When Returns Are Furnished Before Section 16(5) Cut-Off Date Input Tax Credit Cannot Be Denied Under Section 16(4) When Returns Are Furnished Before Section 16(5) Cut-Off Date Issue Whether denial of Input Tax Credit (ITC) under Section 16(4) for delayed filing of returns for FY 2019-20… Read More »

Wrong ITR Form 4 intstead of ITR 3 Cannot Justify Double Taxation: ITAT

By | September 15, 2026
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Wrong ITR Form 4 intstead of ITR 3  Cannot Justify Double Taxation: ITAT This order by the ITAT Chandigarh Bench (‘B’) in ITA No. 707/CHD/2026 (Assessment Year: 2017–18), pronounced on September 2, 2026, rules in favor of the assessee (Shri Balbir Singh vs. ITO, Ward-1, Nahan), deleting an addition made due to a procedural return-filing… Read More »