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- IMPORTANT INCOME TAX CASE LAWS 24.09.2025
- IMPORTANT GST CASE LAWS 24.09.2025
- A writ petition cannot be used to resolve a contractual dispute over the payment of a statutory penalty; the remedy lies in a statutory appeal and a separate civil action.
- An order passed after denying an adjournment requested on valid medical grounds is a violation of the principles of natural justice and is not legally sustainable.
- Denying the cross-examination of a witness whose statement is used against a taxpayer is a clear violation of the principles of natural justice.
- A tax demand is invalid if it’s based on evidence not provided to the taxpayer.
- A court will direct an authority to first decide on a pending representation regarding a contractual GST dispute before intervening on the merits of the case.
- A show cause notice is invalid if its timeline for reply and hearing is contradictory.
- No concealment penalty can be levied on an addition made purely on an estimated basis.1
- A rejection of Form 10AB due to a clerical error is a violation of natural justice.
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