Prosecution under general penal law for past tax delays is unsustainable given special GST codes. Issue Whether the revenue or police authorities can legally invoke general penal provisions under Section 316(5) of the Bharatiya Nyaya Sanhita (BNS), 2023 for the delayed deposit of tax when the GST Act provides a complete, self-contained special code for… Read More »
Supreme Court stays further proceedings against an assessment order challenged via writ despite available appellate remedies. Issue Whether a writ petition challenging a Section 74 Order-in-Original is maintainable under the Whirlpool exceptions if the assessee alleges that the Show Cause Notice was issued without proper jurisdiction, based on a contested audit, and after a Call… Read More »
Parallel scrutiny and audit proceedings are valid separate actions under GST despite structural corporate changes. Issue Whether the revenue department can legally run separate, parallel audit-based and scrutiny-based proceedings for the same period under Sections 65 and 61 of the CGST/TNGST Act, and whether a Show Cause Notice under Section 74 is valid if it… Read More »
Parallel scrutiny and audit proceedings are valid separate actions under GST despite structural corporate changes. Issue Whether the revenue department can legally run separate, parallel audit-based and scrutiny-based proceedings for the same period under Sections 65 and 61 of the CGST/TNGST Act, and whether a Show Cause Notice under Section 74 is valid if it… Read More »
Composite GST Show Cause Notices Covering Multiple Financial Years Are Legally Unsustainable And Must Be Quashed Issue Whether a consolidated or composite Show Cause Notice (SCN) issued under Section 73 of the CGST/SGST Act covering multiple financial years (2019-2020 to 2023-2024) is legally sustainable, or if the tax authorities are mandated to issue separate, year-wise… Read More »
INCOME TAX CASE LAW 06.07.2026 Relevant Act Section Case Law Title / Issuing Authority Citation / Notification No. Brief Summary Income-tax Act, 1961 TDS Exemption (IFSC Units) Central Board of Direct Taxes (CBDT) Click Here Exempts TDS under Section 194 (noted as 393 in edit) on lease rent or supplemental lease rent paid to eligible… Read More »
Reassessment based on financial notes previously scrutinized during the original assessment constitutes an impermissible change of opinion. Issue Whether the Assessing Officer can legally initiate reassessment proceedings under Section 148 to disallow foreign currency transaction losses and warranty provisions when both items were fully disclosed in the original financial notes, explicitly scrutinized via Section 142(1)… Read More »
An assessment order giving effect to an appellate decision beyond the statutory limitation period is a nullity and must be quashed. Issue Whether an assessment order passed by the Assessing Officer to give effect to a CIT(A) appellate order is legally sustainable when it is issued beyond the strict three-month statutory limitation period prescribed under… Read More »
Petitioner permitted to amend e-filed writ petition challenging Section 147A without producing original papers. Issue Whether a petitioner can be permitted to amend an e-filed writ petition to challenge the constitutional validity (vires) of Section 147A without producing the untraceable original physical petition papers, and whether formal re-verification can be dispensed with. Facts The Background:… Read More »
Reassessment under Section 147 is valid if third-party seized material does not directly belong to assessee. Issue Whether the Assessing Officer can validly initiate reassessment proceedings under Section 147 based on independent investigation of third-party search data, where the seized material does not directly belong, pertain, or relate to the assessee, thereby rendering the special… Read More »