Legal & Compliance
In-depth analysis and procedural guides for Legal & Compliance. Browse through our latest insights to stay compliant and protected.
Composite SCN for Multiple Years Quashed: Calcutta HC SBI Ruling
Analysis of Calcutta High Court ruling in State Bank of India v. CGST, holding that bunching multiple financial years into a single Section 74 SCN is illegal.
Arrest and Bail under GST: Sections 69 and 132 Legal Guide
Legal guide to arrest and bail under Sections 69 and 132 of CGST Act. Learn 57th GST Council reforms, prosecution floors, bailable offences, and case law.
Section 6(2)(b) CGST: Delhi HC Sets Parallel Inquiries Rule
Delhi High Court clarifies Section 6(2)(b) CGST bar on dual proceedings: State routine audit does not bar Central intelligence probes. Complete legal manual.
Shaurya Alloys: P&H HC 14 Guidelines on Section 16(2)(c) ITC
Read P&H High Court landmark ruling in Shaurya Alloys laying down 14 mandatory guidelines barring mechanical Section 16(2)(c) ITC reversal for vendor defaults.
Complete Directory of Income Tax & GST Notices: Master Defense Guide
Master directory of all Income Tax and GST notices issued to taxpayers. Compare statutory sections, response time limits, departmental charges, and legal remedies.
JAO vs FAO in Section 148: Section 147A Struck Down & SC Stay Analyzed
P&H High Court in Jyoti Sareen struck down Section 147A as unconstitutional. Supreme Court stayed the order on 18.09.2026 while staying reassessment proceedings.
Understanding Section 148 Notice of Income Tax
Everything you need to know about Section 148 reassessment notices. Learn about timelines, validity, the JAO vs FAO faceless conflict, and the Supreme Court stay.
Kuldeep Goyal v. UOI: P&H High Court Rebukes GST Arrest for Evasive Replies & DIN Tampering
P&H High Court orders interim release of taxpayer arrested at 4:45 AM for evasive replies. Impleads Principal Commissioner in personal capacity for DIN manipulation.
Can a Recipient of Services File an Advance Ruling under GST?
Can a service recipient seek a GST Advance Ruling? Comprehensive analysis combining verbatim statutory provisions, legal arguments, and landmark High Court rulings.
Taxpayer Relief: Calcutta HC Quashes Order for Lack of Personal Hearing
Calcutta High Court ruling on personal hearing and natural justice in GST adjudication, including SCN stage limits and procedural safeguards.
GST Appeal Procedure: A Complete Guide
Step-by-step procedure for filing appeals before the GST Appellate Authorities. Understand the pre-deposit rules and timelines.
ITC Denial on Retrospective Cancellation: Lessons from the Jyoti Tar Products Case
Analysis of the Calcutta High Court judgment on denial of Input Tax Credit (ITC) due to retrospective registration cancellation of suppliers and the 'prima facie' nature of SCN.
Educational Surplus isn't Profit: P&H High Court Rescues Trust Registration
The Punjab & Haryana High Court clarifies that the mere generation of a surplus does not justify the cancellation of a trust's Section 12AA registration, provided the funds are ploughed back into educational infrastructure.
Liberal Construction for Trust Exemptions: Bombay HC Condonates Form 10 Delay
The Bombay High Court reaffirms the principle that furnishing Form 10 before the completion of assessment constitutes sufficient compliance for claiming accumulation benefits.
GST Detention and Perishable Goods: Balancing Statutory Appeal and Relief - Ratul Talukdar Ruling
Analysis of the Calcutta High Court's ruling in Ratul Talukdar vs Union of India, addressing detention under Section 129 and the release of vehicles and perishable goods.
The 'Same Month' ISD Distribution Rule: Madras High Court Upholds Validity via Purposive Interpretation - Reliance Jio
Analysis of the Madras High Court judgment in Reliance Jio Infocomm Ltd, providing a landmark interpretation of Rule 39(1)(a) regarding the timing of ISD credit distribution.
Brevity vs. Inquiry: Calcutta HC Restricts Section 263 Revision on Plausible AO Views
The Calcutta High Court rules that revisional jurisdiction under Section 263 cannot be invoked merely because the Principal CIT disagrees with a plausible view taken by the AO, especially when it aligns with CBDT instructions.
Retrospective Refund Restrictions Quashed: Adani Wilmar Ruling
Analysis of the Calcutta High Court's ruling in Adani Wilmar, establishing that executive circulars cannot retrospectively deny GST refund rights.
GST Adjudication Set Aside: Lack of Proof of Hearing Notice - Maya Store Ruling
Analysis of the Calcutta High Court's ruling in Maya Store, setting aside a GST order because the department failed to prove service of a hearing notice.
Delhi HC Quashes Reassessment Based on Audit Objection: Sapphire Foods Ruling
Analysis of the Delhi High Court's ruling in Sapphire Foods, establishing that reassessment cannot be initiated based on audit objections when all material facts were already scrutinized.
No Incriminating Material, No Addition: ITAT Mumbai Reaffirms Search Assessment Rules
The ITAT Mumbai rules that jurisdictional additions under Section 153A cannot be sustained in unabated assessment years if no incriminating material was found during the search.
194C vs 194J: Delhi ITAT Clarifies TDS Rate for Annual Maintenance Contracts (AMC)
The Delhi ITAT rules that payments for routine Annual Maintenance Contracts (AMC) constitute 'work' under Section 194C (2%) and not 'technical services' under Section 194J (10%).
Decriminalization of Tax Offences in AY 2026-27: A Trust-Based Reform
Explore the landmark decriminalization of tax offences under the Income Tax Act 2025 for AY 2026-27. Learn about reduced jail terms and the new trust-based governance.
Operationalization of GST Appellate Tribunals (GSTAT): A New Era for GST 2.0
GSTAT is finally operational as of February 16, 2026. Learn about the new e-filing portal, backlog appeal deadlines (June 30, 2026), and procedural relaxations.
The Digital Doorstep: Section 247 and the Constitutional Limits of Virtual Search Powers
Explore the landmark shift to digital search and seizure under Section 247 of the Income Tax Act 2025. Analyze the virtual search powers versus fundamental privacy rights.
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