Tag Archives: HIGH COURT OF JAMMU & KASHMIR AND LADAKH

Rule 86A ITC Blocking Without Recorded Reasons or Hearing Violates Natural Justice and Is Legally Unsustainable

By | September 1, 2026
0 Comment

Rule 86A ITC Blocking Without Recorded Reasons or Hearing Violates Natural Justice and Is Legally Unsustainable Issue Whether the action of tax authorities in blocking the Electronic Credit Ledger under Rule 86A without recording written reasons and without affording a prior opportunity of hearing violates the principles of natural justice and is legally sustainable. Facts… Read More »

High Court Exercises Writ Power to Condone One-Day Delay in GST Appeal Caused by Bereavement

By | August 5, 2026
0 Comment

High Court Exercises Writ Power to Condone One-Day Delay in GST Appeal Caused by Bereavement High Court Exercises Writ Power to Condone One-Day Delay in GST Appeal Caused by Bereavement Issue Whether the High Court, under Article 226 of the Constitution, can condone a one-day delay beyond the statutory condonable period under Section 107 of… Read More »

Penalty order under Section 129(3) passed beyond mandatory seven-day period is void and quashed.

By | August 5, 2026
0 Comment

Penalty order under Section 129(3) passed beyond mandatory seven-day period is void and quashed. Penalty order under Section 129(3) passed beyond mandatory seven-day period is void and quashed. Issue Whether the seven-day time limit prescribed under Section 129(3) of the CGST/JKGST Act, 2017 for passing an order after the service of notice is mandatory, thereby… Read More »

Appellate authorities cannot admit additional financial evidence without recorded reasons and granting the Assessing Officer a rebuttal opportunity.

By | June 25, 2026
0 Comment

Appellate authorities cannot admit additional financial evidence without recorded reasons and granting the Assessing Officer a rebuttal opportunity. Issue Whether the Commissioner (Appeals) [CIT(A)] is legally justified in reducing a Section 40(a)(ia) disallowance based on new documents produced by the assessee at the appellate stage, without passing a speaking order under Rule 46A or providing… Read More »