Monthly Archives: October 2026

Reassessment based on vague group-level search findings and lacking primary additions is invalid and quashed.

By | October 14, 2026
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Reassessment based on vague group-level search findings and lacking primary additions is invalid and quashed. Issue Whether a reassessment initiated under Section 148 based on generic group-level search reasons, without assessee-specific incriminating material, and approved mechanically under Section 151, is valid in law. Whether an Assessing Officer can complete a reassessment under Section 147 by… Read More »

Reassessment Completed Without Mandatory Section 143(2) Notice Is Without Jurisdiction and Void

By | October 14, 2026
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Reassessment Completed Without Mandatory Section 143(2) Notice Is Without Jurisdiction and Void Issue Whether a reassessment completed under Section 147 read with Sections 144 and 144B is valid and sustainable when the Assessing Officer fails to issue a mandatory notice under Section 143(2) after the assessee specifically adopts an earlier filed return as the return… Read More »

Tribunal rules in favor of foreign bank PE on key tax and transfer pricing issues.

By | October 14, 2026
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Tribunal rules in favor of foreign bank PE on key tax and transfer pricing issues. Issues Section 44C vs. Section 37(1) Disallowance: Whether direct head office/overseas branch (HO/OB) expenses incurred on behalf of the Indian Permanent Establishment (PE) are subject to restriction under Section 44C or are fully allowable under Section 37(1). Taxability of Branch-to-HO… Read More »

GST CASE LAWS 12.10.2026

By | October 13, 2026
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GST CASE LAWS 12.10.2026   Here is the detailed summary of all the GST case laws provided, organized into a clear tabular format: Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 6 A.G. Enterprises v. Union of India Click Here Concurrent State and Central GST proceedings… Read More »

Penalty under Section 129 is unsustainable for expired e-way bill without proven intent to evade tax.

By | October 13, 2026
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Penalty under Section 129 is unsustainable for expired e-way bill without proven intent to evade tax. Issue Whether the mere expiry of an e-way bill during transit, in the absence of independent evidence or intention to evade tax (mens rea), is sufficient to sustain a penalty under Section 129. Facts Nature of Business: The appellant… Read More »

Section 129 penalty quashed for return transit paperwork omission without revenue loss, replaced with Section 125 nominal penalty.

By | October 13, 2026
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Section 129 penalty quashed for return transit paperwork omission without revenue loss, replaced with Section 125 nominal penalty. Issue Whether the invocation of Section 129 penalty is justified for return transit of goods to a bonded warehouse without a fresh e-way bill or delivery challan, where full duties/taxes were paid and entry was refused at… Read More »

Departmental GSTAT appeal involving tax below statutory threshold of ₹20 lakhs is non-maintainable and dismissed

By | October 13, 2026
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Departmental GSTAT appeal involving tax below statutory threshold of ₹20 lakhs is non-maintainable and dismissed Issue Whether a departmental appeal filed by the Revenue before the GST Appellate Tribunal (GSTAT) under Section 112 is maintainable when the disputed tax amount is below the ₹20,00,000 monetary limit prescribed under Section 120 and no statutory exceptions are… Read More »

Department allowed to withdraw GSTAT appeal under Rule 113A as tax demand was below CBIC threshold

By | October 13, 2026
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Department allowed to withdraw GSTAT appeal under Rule 113A as tax demand was below CBIC threshold Issue Whether the Revenue Department can be permitted to withdraw its appeal before the Goods and Services Tax Appellate Tribunal (GSTAT) when the monetary value of the dispute falls below the threshold limit prescribed by CBIC Circular No. 207/1/2024-GST.… Read More »