Section 147A Unconstitutional: Section 148 Reassessment Notices Must Be Faceless and Automated

By | September 15, 2026
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Section 147A Unconstitutional: Section 148 Reassessment Notices Must Be Faceless and Automated Issue Whether the retrospective insertion of Section 147A (clarifying that Section 148 notices can be issued by non-faceless Assessing Officers) is unconstitutional for directly attempting to override judicial precedent without removing the core statutory defects under Section 151A and the 2022 Faceless Scheme.… Read More »

Filing Return in Form ITR-7 Without Examination of Excluded Income Cannot Justify Rejection of Trust Registration

By | September 15, 2026
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Filing Return in Form ITR-7 Without Examination of Excluded Income Cannot Justify Rejection of Trust Registration Filing Return in Form ITR-7 Without Examination of Excluded Income Cannot Justify Rejection of Trust Registration Issue Whether the mere filing of returns in Form ITR-7 by an assessee-trust conclusively proves that it availed exemption under Sections 11 and… Read More »

Form 9A filed before Section 139(1) due date entitles trust to deemed application under Section 11.

By | September 15, 2026
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Form 9A filed before Section 139(1) due date entitles trust to deemed application under Section 11. Issue Whether Form 9A filed on 01.10.2019 (prior to the extended Section 139(1) due date of 31.10.2019 for A.Y. 2019-20) entitles the assessee to deemed application under Explanation 1 to Section 11(1), and whether statutory accumulation up to 15%… Read More »

CBDT issues guidelines for Registrars and Share Transfer Age..

By | September 15, 2026
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CBDT issues guidelines for Registrars and Share Transfer Age.. CBDT issues guidelines for Registrars and Share Transfer Age.. DGIT(S)/ ADG(S)-2/Reporting Portal/2026/ 3769 Government of India Ministry of Finance Central Board of Direct Taxes Directorate of Income Tax (Systems) Notification No. 2 of’ 2026 Format, Procedure and Guidelines for submission of Statement of Financial Transactions {SFT-2518)… Read More »

CBDT issues guidelines for depositories to furnish SFT on se…

By | September 15, 2026
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CBDT issues guidelines for depositories to furnish SFT on se… CBDT issues guidelines for depositories to furnish SFT on se… Government of India Ministry of Finance Central Board of Direct Taxes Directorate of Income Tax (Systems) Notification No,J_ of2026 New Delhi, 10~September, 2026 Format, Procedure and Guidelines for submission of Statement of .Financial Transactions (SFT-2517)… Read More »

GST CASE LAW 14.09.2026

By | September 15, 2026
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GST CASE LAW 14.09.2026 Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 16 A.R. Thaha Muhammed v. Assistant State Tax Officer Click Here Where GST returns for April 2019 to March 2020 were filed prior to the 30.11.2021 cut-off under Section 16(5), denial of ITC solely… Read More »

Blocked Credit Ledger Cannot Be Used for Appellate Pre-Deposit Until Blockage Under Rule 86A Is Removed

By | September 15, 2026
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Blocked Credit Ledger Cannot Be Used for Appellate Pre-Deposit Until Blockage Under Rule 86A Is Removed Issue Whether an assessee can seek direct appropriation of blocked Input Tax Credit (ITC) in the Electronic Credit Ledger (ECL) under Rule 86A to satisfy the mandatory pre-deposit requirement for filing an appeal under Section 107(6). Facts The DGGI… Read More »

Blocked Electronic Credit Ledger Cannot Be Used for Section 107 Pre-Deposit Pending Rule 86A Unblocking Request

By | September 15, 2026
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Blocked Electronic Credit Ledger Cannot Be Used for Section 107 Pre-Deposit Pending Rule 86A Unblocking Request Issue Whether an assessee has an absolute right under Section 49(4) to utilize funds in an Electronic Credit Ledger (ECL) for paying the mandatory pre-deposit under Section 107 when the credit ledger has been provisionally blocked by the tax… Read More »

Writ Jurisdiction Condones Appeal Delay and Quashes Garnishee Order Where Order Was Misplaced on Portal

By | September 15, 2026
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Writ Jurisdiction Condones Appeal Delay and Quashes Garnishee Order Where Order Was Misplaced on Portal Issue Whether delay in filing a statutory appeal under Section 107 of the CGST/KGST Act can be condoned under extraordinary writ jurisdiction when an order-in-original is wrongly uploaded under the “Additional Notices and Orders” tab rather than the regular portal… Read More »

Writ Petition Is Not Maintainable Against Consolidated SCN and Order Covered Under Efficacious Statutory Appeal

By | September 15, 2026
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Writ Petition Is Not Maintainable Against Consolidated SCN and Order Covered Under Efficacious Statutory Appeal Issue Whether a writ petition is maintainable under Article 226 against an adjudication order confirming GST demands under Section 74 when an efficacious statutory appellate remedy is available on merits. Whether a consolidated Show Cause Notice (SCN) issued for multiple… Read More »