Portal-only service of show cause notice is inadequate after GST registration cancellation. Issue Whether uploading a show cause notice exclusively on the GST portal constitutes valid service under Section 169 of the Central/Uttar Pradesh Goods and Services Tax Act, 2017 when the taxpayer’s GST registration has already been cancelled and no business operations are ongoing.… Read More »
Fraud at the post-registration amendment stage concerning business premises does not warrant complete cancellation of the original GST registration. Issue Whether alleged fabrication or fraud committed solely at the post-registration amendment stage to add additional business premises justifies the complete cancellation of the original GST registration under Section 29 of the Central Goods and Services… Read More »
Government contractors are entitled to GST liability adjustments and supplementary agreements per established guidelines. Government contractors are entitled to GST liability adjustments and supplementary agreements per established guidelines. Issue Whether government contractors executing pre-GST works are entitled to reimbursement/adjustment of additional GST liability through supplementary agreements and guidelines laid down in co-ordinate bench precedents. Facts… Read More »
INCOME TAX CASE LAWS 07.08.2026 Relevant Act Section Case Law Title Citation Brief Summary Legislative Update N/A Taxation and Other Laws (Amendment) Bill, 2026 Click Here Replaces the Income-tax (Amendment) Ordinance, 2026. Amends the Income-tax Act, 2025, Finance Act, 2026, and Payment & Settlement Systems Act, 2007 to introduce tax incentives for fund management, electronics… Read More »
Section 263 revision setting aside assessment solely to direct Section 270A penalty initiation is legally unsustainable. Issue Whether the PCIT can invoke Section 263 of the Income-tax Act, 1961 / Section 377 of the Income-tax Act, 2025 to set aside an assessment order solely for directing the Assessing Officer to initiate discretionary penalty proceedings under… Read More »
Unnotified enhancement of disallowance by CIT(A) without express statutory notice is legally invalid and remanded UnnotifiedUnnotified enhancement of disallowance by CIT(A) without express statutory notice is legally invalid and remanded Issue Whether the Commissioner (Appeals) can enhance a disallowance under Section 251 of the Income-tax Act, 1961 without issuing an express notice communicating the intention… Read More »
NFAC Order Set Aside and Restored for Virtual Hearing, Quashing Consequential Penalty Orders Issue Whether the passing of an appellate order under Section 250 of the Income-tax Act, 1961 by the CIT(A) (NFAC) without granting a requested virtual hearing/video conference link violates the principles of natural justice, and whether the consequent penalty orders passed under… Read More »
Employer’s Failure to Deduct TDS on Overseas LTC Renders It an Assessee-in-Default Under Section 201 Issue Whether an employer who reimburses Leave Travel Concession (LTC) to its employees for travel involving a foreign leg without deducting tax at source can be treated as an assessee-in-default under Sections 201(1) and 201(1A) of the Income-tax Act, 1961… Read More »
Reassessment notice and proceedings against a deceased person are invalid when the legal representative promptly objects to jurisdiction. Issue Whether reassessment proceedings initiated under Section 148 against a deceased assessee—and subsequent notices or orders passed thereunder—can be sustained under Section 159 of the Income-tax Act, 1961 / Section 302 of the Income-tax Act, 2025 when… Read More »
Reassessment notice issued beyond six years without w.e.f. 01.04.2023 Finance Act provisos is time-barred. Issue Whether a reassessment notice issued under Section 148 on 07.04.2022 for Assessment Year 2015–16 is barred by limitation when the provisos to Section 149(1) inserted by the Finance Act, 2023 were not in effect on the date of issuance and… Read More »