Tag Archives: Union of India

An order under section 148A(b) cannot stand if the Assessing Officer fails to consider the assessee’s reply and supporting materials.

By | July 9, 2026
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An order under section 148A(b) cannot stand if the Assessing Officer fails to consider the assessee’s reply and supporting materials. Issue Whether an order passed under section 148A(d) and the consequential reassessment notice issued under section 148 can be legally sustained when the Assessing Officer completely fails to consider the assessee’s detailed replies and supporting… Read More »

Supreme Court stays further proceedings against an assessment order challenged via writ despite available appellate remedies.

By | July 7, 2026
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Supreme Court stays further proceedings against an assessment order challenged via writ despite available appellate remedies. Issue Whether a writ petition challenging a Section 74 Order-in-Original is maintainable under the Whirlpool exceptions if the assessee alleges that the Show Cause Notice was issued without proper jurisdiction, based on a contested audit, and after a Call… Read More »

An assessment order giving effect to an appellate decision beyond the statutory limitation period is a nullity and must be quashed.

By | July 7, 2026
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An assessment order giving effect to an appellate decision beyond the statutory limitation period is a nullity and must be quashed. Issue Whether an assessment order passed by the Assessing Officer to give effect to a CIT(A) appellate order is legally sustainable when it is issued beyond the strict three-month statutory limitation period prescribed under… Read More »

Form 5 cannot be denied when a technical portal error mistakenly misallocates a timely tax settlement payment.

By | July 7, 2026
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Form 5 cannot be denied when a technical portal error mistakenly misallocates a timely tax settlement payment. Issue Whether the revenue department is legally mandated to rectify a portal-driven technical error, delink misallocated payments, and issue Form 5 to conclude all proceedings when a taxpayer has fulfilled all conditions and paid the full amount prescribed… Read More »

Composite GST demand notices clubbing multiple financial years are illegal as they violate limitation periods.

By | July 6, 2026
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Composite GST demand notices clubbing multiple financial years are illegal as they violate limitation periods. Issue Whether the tax authority can legally issue a composite Show Cause Notice (SCN) and a single Order-in-Original (OIO) by clubbing multiple distinct financial years (2018-19 to 2023-24) under Section 74, or if each financial year must be treated as… Read More »

GST registration cancellation order passed without specific reasons or detailed SCN violates natural justice principles.

By | July 6, 2026
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GST registration cancellation order passed without specific reasons or detailed SCN violates natural justice principles. GST registration cancellation order passed without specific reasons or detailed SCN violates natural justice principles. Issue Whether the cancellation of the petitioner’s GST registration via a non-speaking order, following a Show Cause Notice (SCN) that lacked specific details of the… Read More »

GST cancellation based on a stale, year-old show cause notice is legally unsustainable.

By | July 6, 2026
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GST cancellation based on a stale, year-old show cause notice is legally unsustainable. Issue Whether the tax authority can validly cancel a taxpayer’s GST registration based on a stale Show Cause Notice (SCN) after a long period of total inaction spanning two financial years. Facts The petitioner is a partnership firm registered under the CGST/Assam… Read More »

Reassessment order must be quashed if the Assessing Officer fails to consider the assessee’s replies

By | July 4, 2026
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Reassessment order must be quashed if the Assessing Officer fails to consider the assessee’s replies Reassessment order must be quashed if the Assessing Officer fails to consider the assessee’s replies Issue Whether an order passed under Section 148A(3) and a consequential reassessment notice under Section 148 are legally sustainable if the Assessing Officer fails to… Read More »

Ex-Parte GST Registration Cancellation Set Aside Due to Failure to Serve Show Cause Notice properly

By | July 3, 2026
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Ex-Parte GST Registration Cancellation Set Aside Due to Failure to Serve Show Cause Notice properly Ex-Parte GST Registration Cancellation Set Aside Due to Failure to Serve Show Cause Notice properly Issue Whether a GST registration cancellation order and a subsequent appellate order dismissing the appeal on limitation are legally sustainable if the mandatory Show Cause… Read More »

Statutory GST interest and penalties cannot be waived by courts due to contractual tax disputes.

By | June 30, 2026
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Statutory GST interest and penalties cannot be waived by courts due to contractual tax disputes. Issue Whether a court can direct tax authorities to waive statutory interest, penalties, or time limits, and allow out-of-statute return modifications, because of a dispute over an incremental GST burden between a contractor and a government employer under a transitional… Read More »