Reassessment notice issued on 31.08.2024 for AY 2016-17 is time-barred and quashed. Issue Whether a reassessment notice issued under Section 148 on 31.08.2024 for Assessment Year 2016-17 is barred by limitation when the six-year statutory period expired on 31.03.2023. Whether the order passed under Section 148A(d) and the consequential notice issued under Section 148 are… Read More »
Amendment in Rules of High Court Delhi Gazette SG-DL-E-17102026-277254 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 28] NEW DELHI, THURSDAY, OCTOBER 15, 2026/ASVINA 23, 1948 [N. C. T. D. No. 250 HIGH COURT OF DELHI: NEW DELHI NOTIFICATION Delhi, the 15th October, 2026 F. No. 109/Rules/DHC.— In exercise of the powers conferred by Section 7 of the… Read More »
High Court Refuses Section 260A Review as Gold Bar Value Addition Pertains Purely to Facts Issue Whether a substantial question of law arises under Section 260A of the Income-tax Act, 1961 against the Tribunal’s order upholding the Section 69A addition for unexplained gold bars found in the assessee’s locker. Facts Locker Search & Discovery: The… Read More »
Writ petition against GST Order-in-Original is non-maintainable when an efficacious statutory appellate remedy is available Issue Issue 1 (Appellate Remedy vs. Writ Jurisdiction): Whether a writ petition under Article 226 of the Constitution is maintainable against an Order-in-Original (OIO) passed under Section 74 confirming tax, interest, and penalty demand when a statutory appeal lies against… Read More »
Substantive Orders and SCNs Preceding Statutory Limits Prevail Over Later DRC-01 and DRC-07 Dates Issue Whether the date of issuance of an electronic summary in Form GST DRC-01 can override or replace the date of a substantive Show Cause Notice (SCN) for the purpose of calculating limitation periods under Section 74. Whether an adjudication order… Read More »
GST Registration Cannot Be Retrospectively Cancelled Without Explicit Proposal in Show Cause Notice Issue Whether GST registration can be cancelled with retrospective effect when the Show Cause Notice (SCN) issued to the taxpayer contained no proposal or indication for retrospective cancellation. Facts Registration Status: The petitioner was a registered person under the GST regime. Issuance… Read More »
AO Cannot Demand Negative Evidence of Non-Filing Appeal to Deny Section 270AA Immunity Issue Whether the Assessing Officer can demand “negative evidence” of non-filing of an appeal as a condition to grant immunity from penalty and prosecution under Section 270AA. Whether an order rejecting immunity under Section 270AA passed without considering the assessee’s reply is… Read More »
Section 153C Reassessment Lacking Specific Assessment Year Mapping in Satisfaction Note Quashed as Void Issue Whether proceedings initiated under Section 153C of the Income-tax Act, 1961 are legally valid when the satisfaction note recorded by the Assessing Officer fails to demonstrate how the seized incriminating material relates to specific assessment years. Facts Initiation of Proceedings:… Read More »
Alleged Breaches of Natural Justice in SCN Service Do Not Warrant Bypassing Statutory GST Appeal Remedy Issue Whether corporate directors can directly challenge a GST penalty order under Article 226 citing non-service of SCN and lack of individual hearing, or whether they must exhaust the statutory appellate remedy under Section 107 regardless of the Appellate… Read More »
Parallel CGST and SGST Proceedings Are Permissible When the Underlying Subject Matter and Allegations Differ Issue Whether CGST proceedings based on search and intelligence regarding fake invoicing and bogus suppliers constitute parallel proceedings on the “same subject matter” as prior SGST turnover reconciliation under Section 6(2)(b) of the CGST/DGST Act. Facts The petitioner is a… Read More »