Source Insurance Regulatory and Development Authority of India
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- IMPORTANT GST CASE LAWS 05.10.2025
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- A cancellation order is invalid if it ignores the taxpayer’s reply and gives no reasons.
- Seized residential CCTV footage can only be accessed with strict safeguards to protect the taxpayer’s privacy.
- A lawyer’s computer can’t be searched without their presence due to attorney-client privilege.
- A court will relegate a taxpayer to file a statutory appeal instead of hearing a writ petition, but may grant an extended time to file that appeal.
- A Commissioner cannot initiate revision proceedings under Section 263 to review an Assessing Officer’s order if an appeal against that same order is already pending before the Commissioner (Appeals).
- Reassessment notices must be issued in a faceless manner after April 1, 2021.
- A reassessment order is invalid if it completely ignores the taxpayer’s detailed reply to the show-cause notice.
- Reassessment is valid if it’s based on specific information about bogus purchases.
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