Social Media Ideas for Complete Scrutiny Notice Validity

Is a Section 143(2) Notice Invalid If It Does Not Mention ‘Limited Scrutiny’ or ‘Complete Scrutiny’? ITAT Special Bench...

Is a Section 143(2) Notice Invalid If It Does Not Mention ‘Limited Scrutiny’ or ‘Complete Scrutiny’? ITAT Special Bench Says No One of the most frequently raised legal challenges i...

Non-Service of Notice Does Not Automatically Render DRT Auction Sale Void: Supreme Court

The Supreme Court examines safeguards in DRT recovery proceedings and clarifies when irregularities in notice can affect a completed auction sale.

Reassessment Notice Issued After the Specified 6 Year Limitation Period is Not Valid: ITAT Quashes Order

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has stated that a reassessment notice issued u/s 148 of the Income Tax Act, 1961, after the specified 6-year limitation...

Can Tender Conditions Be Challenged After the Bidding Process Has Advanced?

Tender disputes demand prompt action, says the Supreme Court, highlighting public interest and the rights of participating bidders.

SC: Mere Allegation of Fraud Not Enough to Invoke Extended Limitation Under GST Section 74

In the GST show cause notice, the provision to extend the limitation period could not be used under Section 74 of the Central Goods and Services Tax Act only by making a “bland sta...

Delhi HC Cancels Tax Penalty U/S 271(1)(c) Due to Defective Notice

The Delhi High Court has mentioned that a penalty levied under section 271(1)(c) of the Income Tax Act, 1961, cannot be sustained if the notice issued to the taxpayer did not menti...

SC seeks details of claims filed by deleted SIR voters; EC, Bengal govt asked to reply

NEW DELHI: The Supreme Court on Friday sought responses from the Election Commission, the West Bengal government and the state poll panel on a PIL seeking disclosure of assembly co...

Six Days Instead of Seven: Karnataka HC Sets Aside Faceless Assessment for Violating Natural Justice

Six Days Instead of Seven: Karnataka HC Sets Aside Faceless Assessment for Violating Natural Justice     When the SOP says “minimum 7 days”, giving only 6 days is not a harmless te...

Can a Computer Certificate from Nepal Be Rejected for a PDS Licence in India?

Patna High Court examines why government recognition of educational qualifications is crucial when determining eligibility for a PDS licence.

Rejected of application done under Section 119(2)(b) Application: Is It Appealable?

Rejected of application done under Section 119(2)(b) Application: Is It Appealable?   What is the remedy when the Income Tax Department refuses to condone the delay? Tax laws presc...

Printing Delays Notices to Unmapped Electors

The claims and objections period started on August 17 and will continue until September 16

Supreme Court opposes use of SIR data for non-poll tasks

The top court issues notice to the Election Commission and Bengal government after Congress leader’s petition says the State is denying welfare benefits to people excluded from ele...

SC seeks EC data on appeals against voter deletions during Bengal SIR

Can Probate of a Will Be Filed After Three Years? Supreme Court Clarifies the Law on Limitation

The Supreme Court explains when the limitation period for probate begins and why delay alone does not defeat a probate petition.

No GST Demand Order Within Deadline: Delhi High Court Quashes ADT-03 Audit Notice and DRC-01

The Delhi High Court has set aside a GST special audit communication in Form ADT-03 and a DRC-01 issued for the FY 2018-19 after the department considered that no order u/s 73 of t...

Supreme Court sceptical about binding SIR Tribunals to timeline; seeks disposal details

The petition had argued that the impact of these notifications was made worse by the snail’s pace of the Appellate Tribunals

Section 264 Cannot Be Used to Revive a Missed Tax Claim After Revision Deadline

Section 264 Cannot Be Used to Revive a Missed Tax Claim After Revision Deadline Supreme Court holds that a taxpayer cannot use revision proceedings to effectively revise a return a...

Delhi HC: GST Order Valid Even If Every Reply to SCN Is Not Discussed in Detail

The Delhi High Court has determined that a GST adjudicating authority is not required to address every point raised by an assessee in response to a show-cause notice (SCN) in detai...

Calcutta HC: GST Order U/S 73 Remains Valid If Digitally Signed on or Before the Limitation Deadline

The Calcutta High Court has held that an order under Section 73 of the Central Goods and Services Tax (CGST/WBGST) Act, 2017 is validly issued within the prescribed limitation peri...

Once an Inquiry Under Section 148A(a) Is Approved, the Assessing Officer Cannot Skip It: Chhattisgarh High Court Quashes...

Once an Inquiry Under Section 148A(a) Is Approved, the Assessing Officer Cannot Skip It: Chhattisgarh High Court Quashes Reassessment     Landmark Judgment Reinforces That the Stat...

Is Section 67 of the Bharatiya Sakshya Adhiniyam Applicable to Registered Sale Deeds?

This judgment clarifies when Section 67 of the Bharatiya Sakshya Adhiniyam applies and explains why registered sale deeds fall outside its ambit.

Supreme Court quashes ex parte Foreigners Tribunal orders in Assam

The Supreme Court ruled that a person's citizenship cannot be determined without a fair, lawful and reasoned process, setting aside a batch of ex parte orders passed by Foreigners...

Common Show Cause Notice for Multiple Tax Periods Valid Under GST Law: Karnataka HC

The Karnataka High Court has held that issuing a consolidated or common show cause notice (SCN) for multiple tax periods under Section 74 of the CGST/KGST Act is legally valid. Set...

Loss of cheque: High Court declines to quash trial proceedings

The disputed questions such as loss of a cheque, prior stop-payment instructions, and the absence of a legally enforceable debt are matters of defence that can only be adjudicated...