Tag Archives: HIGH COURT OF MADRAS

Search Assessment Valid Under Section 143(3) Without Section 148A Notice When Scrutiny Limitation Has Not Expired

By | August 28, 2026
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Search Assessment Valid Under Section 143(3) Without Section 148A Notice When Scrutiny Limitation Has Not Expired Issue Whether an assessment post-search can be completed directly under Section 143(3) without issuing notice under Section 148 read with Section 148A when the statutory time limit for processing or initiating scrutiny under Section 143 has not expired. Facts… Read More »

Assessment Set Aside as Failure to Provide Mandatory Faceless Personal Hearing Violates Principles of Natural Justice

By | August 22, 2026
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Assessment Set Aside as Failure to Provide Mandatory Faceless Personal Hearing Violates Principles of Natural Justice Issue Whether an assessment order passed under Section 144B of the Income-tax Act, 1961 (Section 273 of the Income-tax Act, 2025) is legally sustainable when the Assessing Officer fails to grant a personal hearing through video conference despite an… Read More »

Taxpayers initiating Section 128A waiver after Section 73 action are eligible despite belated return filings.

By | August 21, 2026
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Taxpayers initiating Section 128A waiver after Section 73 action are eligible despite belated return filings. Issue Whether a taxpayer against whom proceedings under Section 73 were initiated can be denied interest/penalty waiver under Section 128A on the ground that the demand relates to self-assessed tax from belatedly filed GSTR-3B returns. Whether tax authorities can declare… Read More »

Search Conducted Without DIN On Search Warrant Is Illegal And Non-Voluntary Tax Payment Demands Re-Adjudication

By | August 19, 2026
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Search Conducted Without DIN On Search Warrant Is Illegal And Non-Voluntary Tax Payment Demands Re-Adjudication Issue Whether a search conducted under Section 67 without a Document Identification Number (DIN) on the search warrant is legally valid, and whether an amount collected during such search can be treated as a voluntary payment when 100% penalty was… Read More »

Retrospective Insertion Of Section 147A Validates Jurisdiction Of JAO To Initiate And Conduct Reassessment Proceedings

By | August 19, 2026
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Retrospective Insertion Of Section 147A Validates Jurisdiction Of JAO To Initiate And Conduct Reassessment Proceedings Retrospective Insertion Of Section 147A Validates Jurisdiction Of JAO To Initiate And Conduct Reassessment Proceedings Issue Whether, in view of the retrospective insertion of Section 147A by the Finance Act, 2026 with effect from April 1, 2021, the Jurisdictional Assessing… Read More »

Summary Rejection of Rectification Request Without Examining Section 16(5) Benefit Quashed for Fresh Hearing

By | August 17, 2026
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Summary Rejection of Rectification Request Without Examining Section 16(5) Benefit Quashed for Fresh Hearing Issue Whether the summary rejection of an application for rectification under Section 161—without considering the assessee’s claim for Input Tax Credit (ITC) refund under the newly inserted Section 16(5)—violates principles of natural justice and requires the order to be set aside… Read More »

Lesser Penalty Imposed for Technical E-Way Bill Lapse in Proven Export Case

By | August 17, 2026
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Lesser Penalty Imposed for Technical E-Way Bill Lapse in Proven Export Case Lesser Penalty Imposed for Technical E-Way Bill Lapse in Proven Export Case Issue Whether full penalty under Section 129 of the CGST/TNGST Act and denial of export incentives are justified for transporting goods without an E-Way Bill and E-Invoice when the goods are… Read More »

Assessment Order Passed Without Granting Adequate Time to Reply Set Aside for Breach of Natural Justice

By | August 17, 2026
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Assessment Order Passed Without Granting Adequate Time to Reply Set Aside for Breach of Natural Justice Assessment Order Passed Without Granting Adequate Time to Reply Set Aside for Breach of Natural Justice Issue Whether an assessment order passed under Section 143 within five days of issuing a show-cause notice—without granting the assessee’s request for reasonable… Read More »

Officer issuing combined Section 73 order retains jurisdiction for Section 128A waiver across registrations

By | August 15, 2026
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Officer issuing combined Section 73 order retains jurisdiction for Section 128A waiver across registrations Issue Whether a Proper Officer who issued a combined assessment order under Section 73 covering multiple state GST registrations has the statutory competence to adjudicate a Section 128A waiver application (Form GST SPL-02) for all registrations included in that order. Facts… Read More »

High Court Can Condon Delay in Return Filing Despite CBDT Circular Time Limits

By | August 15, 2026
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High Court Can Condon Delay in Return Filing Despite CBDT Circular Time Limits High Court Can Condon Delay in Return Filing Despite CBDT Circular Time Limits Issue Whether the High Court has the power to condone a delay in filing an income tax return under Section 119(2)(b) even after CBDT Circular No. 16/2024 prescribes a… Read More »