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- A disallowance for cash payments was remanded to the Assessing Officer to give the taxpayer a fresh opportunity to justify the payments under statutory exceptions.
- An AO cannot make new additions after dropping the original reason for reassessment.
- A company cannot claim the lower tax rate under Section 115BAA by filing a revised return if it failed to opt-in by the due date of the original return.
- Assessment of a third party (under Section 153C) is invalid if based on non-incriminating material related to transactions already disclosed in their tax return.
- Reopening an assessment after four years is invalid without new material or proof of the assessee’s failure to disclose.
- IMPORTANT GST TAX CASE LAW 15.10.2025
- Detention of goods is justified if the movement to a job worker is not covered by a specific delivery challan and e-way bill, even if a master invoice for the entire consignment exists.
- Demand Quashed as Summary (DRC-01) Cannot Replace a Properly Signed SCN and Hearing.
- HC Quashes Demand Order as Proper Notices Were Not Served, Breaching Natural Justice.
- The time taken to issue a deficiency memo must be excluded when calculating the GST refund limitation period.
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