Tag Archives: SUPREME COURT OF INDIA

Writ Petition Is Maintainable Neither Against Adjudication Order Amenable to Statutory Appeal Nor as Parallel Remedy

By | October 15, 2026
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Writ Petition Is Maintainable Neither Against Adjudication Order Amenable to Statutory Appeal Nor as Parallel Remedy Issue Whether a writ petition under Article 226 of the Constitution can be entertained against GST adjudication orders involving evidentiary disputes (electronic data and handwritten notes) when an efficacious statutory appellate remedy under Section 107 is available. Whether a… Read More »

Mechanical grant of Section 153D approval without application of mind invalidates search assessment orders

By | October 13, 2026
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Mechanical grant of Section 153D approval without application of mind invalidates search assessment orders Issue Whether the grant of prior approval under Section 153D of the Income-tax Act, 1961 in a mechanical manner—without perusal of draft orders or serious application of mind—renders the approval invalid and vitiates the consequent assessment orders passed under Section 153A.… Read More »

Reassessment notice issued by an Assessing Officer lacking PAN jurisdiction is void, and CBDT guidelines cannot override statutory jurisdiction.

By | October 13, 2026
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Reassessment notice issued by an Assessing Officer lacking PAN jurisdiction is void, and CBDT guidelines cannot override statutory jurisdiction. Issue Whether a reassessment notice issued under Section 148 by an Assessing Officer lacking jurisdiction as per PAN assignment is void ab initio, and whether CBDT Instruction No. 1/2011 can override statutory jurisdiction under Section 120.… Read More »

Supreme Court affirms no Section 14A disallowance without exempt income and allows premises vacation fee as revenue expense

By | October 13, 2026
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Supreme Court affirms no Section 14A disallowance without exempt income and allows premises vacation fee as revenue expense Issue Issue 1: Whether any disallowance under Section 14A can be made when no exempt income was earned by the assessee during the relevant assessment year. Issue 2: Whether compensation paid for vacating premises to secure it… Read More »

Power subsidy granted to reimburse operational electricity charges without capital asset creation is a taxable revenue receipt

By | October 13, 2026
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Power subsidy granted to reimburse operational electricity charges without capital asset creation is a taxable revenue receipt Issue Whether an electricity subsidy received from the government to reduce recurring power expenses during manufacturing operations, without any requirement to acquire capital assets or construct factory infrastructure, constitutes a capital receipt or a taxable revenue receipt under… Read More »

Review Petition Against Denial of Interest on Withdrawn GST Refund Held Non-Maintainable and SLP Dismissed

By | October 6, 2026
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Review Petition Against Denial of Interest on Withdrawn GST Refund Held Non-Maintainable and SLP Dismissed Issue Whether a review petition seeking interest on an inadvertently deposited GST refund for a period during which the refund application stood withdrawn is maintainable under Section 114 of the Code of Civil Procedure, 1908 read with Section 54 of… Read More »

Supreme Court Dismisses Review Petition, Holding Non-Filing of Returns Despite Tax Collection Amounts to Willful Suppression Under Section 74 CGST Act

By | October 5, 2026
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Supreme Court Dismisses Review Petition, Holding Non-Filing of Returns Despite Tax Collection Amounts to Willful Suppression Under Section 74 CGST Act Supreme Court Dismisses Review Petition, Holding Non-Filing of Returns Despite Tax Collection Amounts to Willful Suppression Under Section 74 CGST Act Issue Whether an assessee who fails to file monthly GSTR-3B returns and pay… Read More »

High Court Correctly Refused Writ Petition Against Assessment Order Involving Factual Determination When Statutory Appeal Existed

By | October 1, 2026
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High Court Correctly Refused Writ Petition Against Assessment Order Involving Factual Determination When Statutory Appeal Existed High Court Correctly Refused Writ Petition Against Assessment Order Involving Factual Determination When Statutory Appeal Existed Issue Whether a writ petition under Article 226 of the Constitution challenging an assessment order is maintainable when the grievance involves appreciation of… Read More »

Mechanical Approval Granted En Masse Under Section 153D Without Application of Mind Invalidates Search Assessment

By | September 30, 2026
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Mechanical Approval Granted En Masse Under Section 153D Without Application of Mind Invalidates Search Assessment Issue Whether an assessment order passed under Section 153A is legally valid when prior approval under Section 153D was granted en masse within less than 24 hours using identical phrasing and without independent application of mind by the approving authority.… Read More »

Supreme Court Upholds Dismissal Of Writ Due To Alternate Remedy But Extends Appeal Limitation

By | September 25, 2026
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Supreme Court Upholds Dismissal Of Writ Due To Alternate Remedy But Extends Appeal Limitation Supreme Court Upholds Dismissal Of Writ Due To Alternate Remedy But Extends Appeal Limitation Issue Whether a writ petition under Article 226 challenging a GST adjudication order—which involved corrections via a corrigendum to a Show Cause Notice—is maintainable when statutory alternative… Read More »