Monthly Archives: October 2026

Composite show cause notice and consequential adjudication order covering multiple financial years are legally unsustainable

By | October 13, 2026
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Composite show cause notice and consequential adjudication order covering multiple financial years are legally unsustainable Issue Whether a composite Show Cause Notice (SCN) and the consequential Order-in-Original (OIO) covering multiple financial years (2022-23 to 2024-25) are legally sustainable under the GST law. Facts Assessment Periods: The case pertains to multiple financial years spanning from FY… Read More »

A show cause notice alleging fraud or suppression without specific foundational facts and correlation is legally unsustainable

By | October 13, 2026
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A show cause notice alleging fraud or suppression without specific foundational facts and correlation is legally unsustainable Issue Whether a Show Cause Notice (SCN) issued under Section 74 proposing denial of Input Tax Credit (ITC) using a generic, alternative assertion of “fraud or willful misstatement or suppression” without specifying which ground applies or correlating it… Read More »

Exclusive uploading of SCN on portal tab without intimation violates natural justice, invalidating ex-parte order

By | October 13, 2026
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Exclusive uploading of SCN on portal tab without intimation violates natural justice, invalidating ex-parte order Issue Whether uploading a Show Cause Notice (SCN) under the “Additional Notices and Orders” tab on the GST portal without separate intimation violates natural justice principles under Section 75 read with Section 169. Whether an ex-parte adjudication order passed without… Read More »

Consolidated Show Cause Notice under Section 73 covering multiple financial years is legally unsustainable and void

By | October 13, 2026
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Consolidated Show Cause Notice under Section 73 covering multiple financial years is legally unsustainable and void Issue Whether a single consolidated Show Cause Notice (SCN) issued under Section 73 covering multiple financial years (2020-21 to 2024-25) is legally permissible, or whether separate notices for each relevant assessment year are mandatory. Facts Multiple Assessment Years: The… Read More »

A consolidated show cause notice issued under Section 73 covering multiple financial years is legally unsustainable

By | October 13, 2026
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A consolidated show cause notice issued under Section 73 covering multiple financial years is legally unsustainable Issue Whether a single consolidated Show Cause Notice (SCN) issued under Section 73 covering multiple financial years (2020-21, 2021-22, 2022-23, and 2023-24) is legally permissible, or whether separate notices for each relevant assessment year are mandatory. Facts Multiple Financial… Read More »

Composite assessment order covering multiple tax periods under Section 73 is fundamentally illegal and invalid

By | October 13, 2026
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Composite assessment order covering multiple tax periods under Section 73 is fundamentally illegal and invalid Issue Whether a single composite Show Cause Notice (SCN) or composite assessment order issued under Section 73 covering multiple tax periods (AY 2021-22 to 2024-25) is legally sustainable. Facts The petitioner is a registered dealer under the Goods and Services… Read More »

Writ petition against GST Order-in-Original is non-maintainable when an efficacious statutory appellate remedy is available

By | October 13, 2026
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Writ petition against GST Order-in-Original is non-maintainable when an efficacious statutory appellate remedy is available Issue Issue 1 (Appellate Remedy vs. Writ Jurisdiction): Whether a writ petition under Article 226 of the Constitution is maintainable against an Order-in-Original (OIO) passed under Section 74 confirming tax, interest, and penalty demand when a statutory appeal lies against… Read More »

INCOME TAX CASE LAWS 12.10.2026

By | October 13, 2026
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INCOME TAX CASE LAWS 12.10.2026   Here is the consolidated summary of all the notifications and case law precedents presented in a structured table: Relevant Act Section Case Law Title / Notification Citation Brief Summary Prohibition of Benami Property Transactions Act, 1988 Section 2(9)(A) Smt. Sunita Babubhai Prajapati v. Initiating Officer, BPU Ahmedabad Click Here… Read More »

Intimation under Section 143(1) without adjustments is not an order and cannot be revised under Section 263

By | October 13, 2026
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Intimation under Section 143(1) without adjustments is not an order and cannot be revised under Section 263 Issue Whether an intimation issued under Section 143(1) without any statutory adjustments constitutes an “order” subject to revision by the Principal Commissioner of Income Tax (PCIT) under Section 263 of the Income-tax Act, 1961. Whether a notice issued… Read More »

Interest paid to NHAI is exempt from TDS under Section 194A notification, negating default liability

By | October 13, 2026
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Interest paid to NHAI is exempt from TDS under Section 194A notification, negating default liability Issue Whether National Highways Authority of India (NHAI) qualifies as a corporation established by a Central Act under Notification No. 3489 dated 22.10.1970 issued under Section 194A(3)(iii)(f). Whether an assessee paying interest on mobilization advances to NHAI is required to… Read More »