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Writ Not Maintainable Against GST Adjudication When Statutory Appeal Exists: Calcutta HC in LGW Industries Ltd.
The Calcutta High Court, in LGW
Industries Limited v. Assistant Commissioner of Revenue, State Tax & Ors.,
examined the maintainability of a writ petition challenging an adjudication
order passed under Section 74 ...
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...