Revised IT Return Permissible Only For Bona Fide Discovery Of Omission Or Mistake: Gujarat High Court

The Gujarat High Court on 9 April, held that a taxpayer can file a revised return under Section 139(5) of the Income Tax Act, 1961 only when it discovers a bona fide omission or wrong statement in the original return filed under Section 139(1). The provision cannot be used to make deliberate or afterthought changes. The Bench of Justices A.S. Supehia and Pranav Trivedi emphasised that a valid revised return replaces the original return for all purposes under the Act, but only when it reflects...

Bombay High Court Sets Aside GST Cancellation Order For Lack Of Reasons

The Bombay High Court has set aside an order cancelling the GST registration of Tex Fab India after finding that the impugned order did not contain any reasons. The Court also recorded that the attachment of the petitioner's bank account had lapsed by operation of law under Section 83(2) of the CGST Act. A bench of Justices G. S. Kulkarni and Aarti Sathe observed that the issue was no longer res integra and that recording reasons while cancelling GST registration is a settled legal requirement....

Corpus Fund By RWAs Taxable As Advance For Future Services, GST Payable On Receipt: Karnataka AAR

The Karnataka Authority for Advance Ruling (AAR) has held that corpus or sinking funds collected by residential associations constitute consideration for future supply of services and are liable to Goods and Services Tax (GST) at the time of receipt, treating such collections as advances under the GST law. A Bench comprising Members Kalyanam Rajesh Rama Rao and Sivakumar S Itagi, while hearing an application filed by Liberty Square Apartment Owners Association, ruled that GST liability arises...

Delay In Final Approval Filing Not Adverse Where Caused By Confusion In Amended Law: ITAT Ahmedabad

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT), has held that delay in filing an application for final approval cannot be held against a taxpayer where such delay arises due to genuine confusion created by newly amended statutory provisions and procedural uncertainty during the transition period.The Bench comprising Judicial Member Sanjay Garg and Accountant Member Annapurna Gupta while dealing with the case of Navsarjan Education Trust, observed that both taxpayers and tax...

Concessional GST On Irrigation Rubber Rings Conditional On Hard Rubber Use: Rajasthan AAR

The Rajasthan Authority for Advance Ruling (AAR) has held that rubber rings used in sprinkler or drip irrigation systems will qualify for concessional Goods and Services Tax (GST) only if they are made of hard rubber and used exclusively for irrigation purposes, and not otherwise. The Bench comprising Members Utkarsha and Dr Akhedan Charan was hearing an application filed by Arti Pitaliya, a Jaipur-based manufacturer of rubber components used in irrigation systems. It held: “yes, if rubber...

Can Dept. Issue One GST Notice Under Sections 73/74 Of CGST Act For Multiple Years? Bombay HC Refers Issue To Larger Bench

The Bombay High Court has referred to a Larger Bench the question of whether the GST Department can issue a single consolidated show cause notice covering multiple financial years under Sections 73 and 74 of the CGST Act. Section 73 of the CGST Act deals with the determination of tax not paid or short paid in cases not involving fraud or suppression, while Section 74 governs such determinations in cases involving fraud, wilful misstatement or suppression of facts. A Bench of Justices G. S....

CESTAT Kolkata Sets Aside IGST Demand On Tea Pruning Machine Importer, Faults Dept. For Classification Lapse

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, has set aside an IGST demand raised on an importer functioning under Tea Spares (India) over an alleged short payment of tax on imports of tea plucking and pruning machines.It held that the department could not apply a higher rate under a residual entry without first disputing the classification opted for by the taxpayer. The tribunal observed that “the adjudicating authority has appropriately questioned the...

Gujarat High Court Sets Aside Move For Income Tax Reassessment In Land Sale, Bars Differing Stand On Evidence

The Gujarat High Court has set aside a tax reassessment notice issued in a land sale case, holding that the Income Tax Department cannot rely on the same evidence to take opposite positions against the buyer and the seller.The Division Bench comprising Justice A.S. Supehia and Justice Pranav Trivedi was dealing with a writ petition challenging a notice issued under Section 148 of the Income Tax Act for Assessment Year 2020–21.The case arose from a search conducted under Section 132 of the Income...

Gujarat High Court Quashes Move To Reopen Income Tax Assessment Over Vague Third-Party Material

The Gujarat High Court has quashed reassessment notices against a taxpayer, ruling that the Income Tax Department cannot reopen completed assessments based on vague third-party documents that have no clear link to the person concerned.The ruling was delivered by a Division Bench comprising Justice A. S. Supehia and Justice Pranav Trivedi in a batch of petitions led by Bhavnaben Darshanbhai Patel, challenging reassessment proceedings for Assessment Year 2020–21.The case arose after a search under...

LiveLawBiz Direct Tax Weekly Round-Up: April 13 - April 19, 2026

HIGH COURTSAllahabad HCDemonetisation Deposits From Cash In Hand Cannot Be Rejected Without Evidence: Allahabad High CourtCase Title : Principal Commissioner Of Income Tax I, v. Medharaj Techno Concept Pvt. Ltd. Thru. Authorized Person Case Number : INCOME TAX APPEAL No. - 4 of 2026 CITATION : 2026 LLBiz HC (ALL) 31The Allahabad High Court on 8 April held that where a taxpayer explains cash deposits during 2016 Indian demonetization as arising from cash in hand, the Assessing Officer cannot...

Relevant Date Under GST Refund Varies By Claim Type; 2019 Amendment Not Retrospective: Delhi High Court

The Delhi High Court has clarified that the determination of the “relevant date” for computing limitation under Section 54 of the Central Goods and Services Tax Act, 2017 (CGST Act) depends on the nature of the refund claimed, and that the 2019 amendment to the provision cannot be applied retrospectively to defeat vested rights of taxpayers.A Division Bench of Justices Prathiba M. Singh and Shail Jain was dealing with petitions challenging rejection of refund claims for unutilised input tax...

Writ Maintainable After Income Tax Assessment If Order Is Ex Facie Without Jurisdiction: Delhi High Court

The Delhi High Court has held that a writ petition under Article 226 is maintainable even after completion of assessment proceedings, where the impugned action is ex facie without jurisdiction.A Division Bench of Justices Dinesh Mehta and Vinod Kumar observed that “simply because the proceedings have culminated into an assessment order, the petitioner cannot be made to suffer the agony of an order which is without jurisdiction on the face of it, until the appellate authority does a formal act of...