Daily Archives: September 23, 2026

High Court Dismisses Writ Challenge Against Section 74 Adjudication Order Where Alternative Appellate Remedy Exists

By | September 23, 2026
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High Court Dismisses Writ Challenge Against Section 74 Adjudication Order Where Alternative Appellate Remedy Exists High Court Dismisses Writ Challenge Against Section 74 Adjudication Order Where Alternative Appellate Remedy Exists Issue Whether the High Court should exercise its extraordinary writ jurisdiction under Article 226 against a Section 74 adjudication order involving factual disputes over portal… Read More »

Serving Only a Summary SCN Without a Detailed Section 73 Notice Invalidates the Subsequent Assessment Order

By | September 23, 2026
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Serving Only a Summary SCN Without a Detailed Section 73 Notice Invalidates the Subsequent Assessment Order Serving Only a Summary SCN Without a Detailed Section 73 Notice Invalidates the Subsequent Assessment Order Issue Whether an assessment order passed under Section 73 of the CGST/CGGST Act is legally valid when the Revenue serves only a summary… Read More »

Composite Show Cause Notice under Section 73 Covering Multiple Financial Years Is Legally Unsustainable

By | September 23, 2026
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Composite Show Cause Notice under Section 73 Covering Multiple Financial Years Is Legally Unsustainable Issue Whether a single, composite Show Cause Notice (SCN) issued under Section 73 of the CGST/KSGST Act covering multiple assessment years (FY 2020-21 and FY 2021-22) is legally valid or liable to be quashed. Facts Issuance of Composite SCN: The petitioner… Read More »

Accountant Alleged to Be Mastermind Behind Fake ITC Network Granted Bail Post Charge Sheet Filing

By | September 23, 2026
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Accountant Alleged to Be Mastermind Behind Fake ITC Network Granted Bail Post Charge Sheet Filing Issue Whether an accountant accused of being the operational brain behind a multi-layered fake Input Tax Credit (ITC) network is entitled to bail under Section 69 read with Section 132 of the CGST Act after the completion of investigation and… Read More »

Search and Seizure of Advocate’s Premises Is Valid and Advocate-Client Privilege Does Not Bar Statutory Search Under Section 67

By | September 23, 2026
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Search and Seizure of Advocate’s Premises Is Valid and Advocate-Client Privilege Does Not Bar Statutory Search Under Section 67 Issue Whether the search of an advocate’s office cabin and the seizure of digital devices containing client data under Section 67 of the CGST Act is legally valid, or if it is barred by advocate-client professional… Read More »

GSTAT Modifies Revocation Order Mandating Discharge of Interest, Late Fees, and Penalty for GST Restoration

By | September 23, 2026
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GSTAT Modifies Revocation Order Mandating Discharge of Interest, Late Fees, and Penalty for GST Restoration GSTAT Modifies Revocation Order Mandating Discharge of Interest, Late Fees, and Penalty for GST Restoration Issue Whether the revocation of a cancelled GST registration under Section 30 read with Rule 23(1) can be granted without ensuring the complete discharge of… Read More »

High Court Sets Aside Limitation Dismissal and Remands Section 17(5)(d) GST Appeal for Decision on Merits

By | September 23, 2026
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High Court Sets Aside Limitation Dismissal and Remands Section 17(5)(d) GST Appeal for Decision on Merits High Court Sets Aside Limitation Dismissal and Remands Section 17(5)(d) GST Appeal for Decision on Merits Issue Whether the High Court under Article 226 can set aside a time-barred appellate order under Section 107 of the CGST/HPGST Act and… Read More »

Allocating Adjudication via “Highest Demand” Circular Is Valid and Neither Confers Fresh Jurisdiction nor Sub-Delegates Powers.

By | September 23, 2026
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Allocating Adjudication via “Highest Demand” Circular Is Valid and Neither Confers Fresh Jurisdiction nor Sub-Delegates Powers. Issue Whether the selection of a Common Adjudicating Authority under CBIC circulars based on the “highest amount of demand” criterion for multi-jurisdictional composite show-cause notices (SCNs) issued by DGGI is legally valid, and whether the appellate jurisdiction mapped to… Read More »

INCOME TAX CASE LAWS 22.09.20226

By | September 23, 2026
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INCOME TAX CASE LAWS 22.09.20226 Section Case Law Title Brief Summary Citation Relevant Act Section 10(10B) Saguirodin Amid Aga v. Income-tax Officer BSNL VRS 2019 amounts received by employees qualify as retrenchment compensation and are treated as capital receipts exempt under section 10(10B) rather than section 10(10C). Click Here Income-tax Act, 1961 Section 12AB Church… Read More »

Reopening based solely on CBDT directions without independent Assessing Officer satisfaction is void ab initio.

By | September 23, 2026
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Reopening based solely on CBDT directions without independent Assessing Officer satisfaction is void ab initio. Issue Whether a reassessment notice issued under Section 148 is legally valid when it is based solely on a CBDT instruction directing the reopening of cases involving invalid returns, without any independent satisfaction of the Assessing Officer regarding escapement of… Read More »