GSTN clarified that from February 2026 taxpayers must confirm the auto-populated “Tax Liability Breakup” in GSTR-3B before filing the return, even though a system issue currently requires confirmation in all cases.
The Supreme Court dismissed the SLP challenging the Karnataka High Court decision that Kambala events cannot be restricted only to Dakshina Kannada and Udupi, as the PCA amendments permitting such sports have been upheld.
The restoration feature ensures that insurance coverage can be reinstated after a major claim, helping maintain protection for other family members during the same policy year.
The Calcutta High Court declined to interfere with an income tax assessment order, holding that writ jurisdiction should not be exercised when a statutory appeal remedy is available. The Court directed the assessee to pursue the appellate process.
The Madras High Court examined repeated provisional attachment orders issued under Section 281B without detailed reasoning. The Court directed reconsideration of the attachment to enable the assessee to access working capital facilities.
GST reconciliation requires matching GSTR-1, GSTR-3B, and Books of Account to detect errors in output tax and ITC claims. Identifying common reconciliation mistakes early helps taxpayers avoid interest, penalties, and audit scrutiny.
The law treats orders as communicated when served through any valid mode under Section 169, including e-mail, portal upload, or service on an advocate. Once proper service is proved, courts strictly enforce the 120-day limitation for filing GST appeals.
The Court held that merely earning higher profits by related concerns does not establish diversion of trust funds. Without evidence of undue benefit to specified persons, Section 13(1)(c) cannot be invoked.
Section 332 of the Income-tax law outlines who can apply for non-profit registration, the eligibility criteria, and the process required to obtain tax exemptions for charitable institutions.
RTI Act transformed governance by allowing citizens to access official records, enhancing transparency, accountability, and public participation in democratic decision-making.
