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GST Recovery Before Show Cause Notice Without Voluntary Self-Ascertainment Illegal: Karnataka HC in Kesar Colour Chem Industries
The Karnataka High Court, in M/s Kesar
Colour Chem Industries v. The Intelligence Officer & Ors., examined the
legality of recovery of tax amounts during the course of investigation under
the Central Goods and Ser...
Tax on Cooked Food in Luxury Hotels Valid: Supreme Court Upholds Classification in Kerala Hotel & Restaurant Association Case
The Supreme Court, in Kerala Hotel &
Restaurant Association v. State of Kerala & Ors., examined the
constitutional validity of provisions under the Kerala General Sales Tax Act, 1963
and the Tamil Nadu General...
Allahabad High Court Holds: Department Must Prove Intent to Evade Tax Where GST Discrepancy Is Only Clerical – Indeutsch Industries Pvt. Ltd. v. State of U.P. (2024)
In M/s
Indeutsch Industries Pvt. Ltd. v. State of Uttar Pradesh & Others, the
Allahabad High Court examined the legality of penalty proceedings initiated
under Section 129 of the U.P. Goods and Services Tax Act, 2...
Minor E-Way Bill Vehicle Number Error Not Ground for Penalty under Section 129: Allahabad HC in M/S Bmr Enterprises Vs State Of Up
The Allahabad High Court, in M/s BMR Enterprises
v. State of Uttar Pradesh & Ors., examined the legality of a penalty
imposed under Section 129(3) of the Central Goods and Services Tax Act, 2017,
on account of a d...
Rule 86A Cannot Create Negative ITC Balance: Delhi HC in Best Crop Science Pvt. Ltd.
The Delhi High Court, in Best Crop
Science Pvt. Ltd. v. Principal Commissioner, CGST Commissionerate, Meerut &
Ors., considered a batch of writ petitions challenging orders passed under
Rule 86A of the Central Goo...
Excess Stock Found During GST Survey Cannot Justify Confiscation Under Section 130 – Allahabad High Court | Dinesh Kumar Pradeep Kumar v. Additional Commissioner (2024)
In Dinesh
Kumar Pradeep Kumar v. Additional Commissioner Grade-2 & Another, the
Allahabad High Court examined the legality of GST proceedings initiated solely
on the basis of alleged excess stock found during a su...
Comprehensive Professional Representation on Draft C&AG Empanelment Policy 2026–27 – Issues Affecting Small & Medium Chartered Accountant Firms and Suggested Policy Interventions
To
The Competent Authority
Office of the Comptroller & Auditor General of India
New DelhiSubject: Comprehensive Professional Representation on
Draft C&AG Empanelment Policy 2026–27 – Issues Affecting Smal...
ITAT Ranchi Denies Section 80G Recognition for Commercially Outsourced Hospital Trust – Jeevan Rekha Trust v. CIT (Exemption) [ITA Nos. 23 & 24/RAN/2025] | Impact of New Noble Educational Society Ruling
ITAT
Ranchi Decision on Section 80G Recognition :- Jeevan Rekha Trust v. CIT
(Exemption), Patna- ITA Nos. 23 & 24/RAN/2025 | Order dated 05 January
2026- Assessment Years: 2023–24 & 2024–25 CORE ISSUE...
Reassessment Notice under Section 148 Valid on Third-Party Excel Sheet After 01-04-2021 – Delhi High Court in Veena Arora v. CIT-12, Delhi (W.P.(C) No. 22/2026)
Veena Arora v
Commissioner of Income Tax 12 Delhi and Another- W P C No 22 of 2026-Decision
dated 05 January 2026- High Court of DelhiCore
Issue:Whether a reassessment notice issued under section 148 of the Income Tax...
Input Tax Credit Cannot Be Denied to Bona Fide Purchaser for Supplier’s GST Default – Tripura High Court in Sahil Enterprises v. Union of India (WP(C) No. 688 of 2022)
The writ petition before the High Court of Tripura challenged the constitutional validity of Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 and assailed the order dated 17.05.2022 passed by the Assistan...