Tag Archives: Union of India

Exclusion of rectification periods renders the GST appeal within condonable limits, making its summary dismissal unsustainable.

By | July 10, 2026
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Exclusion of rectification periods renders the GST appeal within condonable limits, making its summary dismissal unsustainable. Issue Whether the Appellate Authority can summarily dismiss a first appeal as time-barred without providing an opportunity to explain the delay, and whether the time spent bona fide pursuing statutory rectification proceedings under Section 161 must be excluded when… Read More »

Cancelled GST registration must be restored upon filing all pending returns and paying dues.

By | July 10, 2026
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Cancelled GST registration must be restored upon filing all pending returns and paying dues. Issue Whether a proprietorship whose GST registration was cancelled for non-filing of returns for six months is entitled to restoration of its registration under the proviso to Rule 22(4) based on coordinate bench precedents, subject to clearing all statutory dues. Facts… Read More »

Cancelled GST registration must be restored upon payment of dues and filing of pending returns.

By | July 10, 2026
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Cancelled GST registration must be restored upon payment of dues and filing of pending returns. Issue Whether a partnership firm whose GST registration was cancelled for non-filing of returns is entitled to restoration of its registration after the statutory limitation period for revocation has lapsed, provided it clears all pending tax arrears, interest, penalties, and… Read More »

GST registration cancellation is void if the show cause notice fails to specify the default period.

By | July 10, 2026
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GST registration cancellation is void if the show cause notice fails to specify the default period. Issue Whether a GST registration can be validly cancelled for non-filing of returns when the underlying Show Cause Notice (SCN) and subsequent cancellation order completely fail to specify the exact months or period of default, thereby violating principles of… Read More »

Writ petition is rejected since typographical errors in an SCN do not breach natural justice.

By | July 9, 2026
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Writ petition is rejected since typographical errors in an SCN do not breach natural justice. Issue Whether a writ petition under Article 226 of the Constitution of India can be entertained to quash an assessment order on grounds of natural justice violations when the alleged defects consist of a typographical error in the tax period… Read More »

Extended reassessment is invalid if the quantified escaped income is below fifty lakh rupees.

By | July 9, 2026
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Extended reassessment is invalid if the quantified escaped income is below fifty lakh rupees. Issue Whether a reassessment notice issued under section 148 after the standard three-year limitation period is legally sustainable when the Assessing Officer’s own order quantifies the total alleged escaped income at Rs. 42.82 lakhs, which falls below the statutory threshold of… Read More »

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 »