Follow Us:

Judiciary

NCLAT Orders Fresh Consideration as Bidder May Have Prevented Due to Technical Glitch

June 9, 2026 282 Views 0 comment Print

NCLAT held that a bidder’s exclusion due to an unresolved platform issue warranted reconsideration, especially when a higher offer was available.

Contempt Order Against Banks Invalid as Individual Contemnors Were Not Identified: NCLAT

June 9, 2026 228 Views 0 comment Print

Tribunal ruled that contempt punishment requires clear charges, show-cause notice, and opportunity of hearing before penal action. NCLAT set aside contempt directions after finding that no individual officers were identified before ordering imprisonment.

Single GST Notice for Multiple Years Not Permissible: Madras HC

June 9, 2026 279 Views 0 comment Print

The Madras High Court held that GST authorities cannot issue a single show cause notice covering multiple financial years. The Court ruled that separate notices and adjudication are required for each year under Sections 73 and 74 of the GST Act.

Single Order for Reassessment and ITAT Directions not sustainable: ITAT Mumbai

June 9, 2026 147 Views 0 comment Print

ITAT remanded the case as NFAC passed an ex parte order despite notice issues and held that a combined reassessment and ITAT effect order was invalid.

ITAT Deletes Interest Disallowance as AO Failed to Prove Diversion of Borrowed Funds

June 9, 2026 159 Views 0 comment Print

ITAT Delhi held that interest expenditure cannot be disallowed without establishing a nexus between borrowed funds and non-business use. The absence of supporting evidence led to deletion of the addition.

No Pre-Deposit Needed to File Income Tax Appeal Under Section 246A: Madras HC

June 9, 2026 207 Views 0 comment Print

The Madras High Court held that filing an appeal before the Commissioner of Income-tax (Appeals) under Section 246A does not require any mandatory pre-deposit. The Court upheld the direction to pursue the statutory remedy and protected the appellant on limitation.

ITAT Deletes Section 234E Fee as No Machinery Provision Existed Before 1 June 2015

June 9, 2026 147 Views 0 comment Print

ITAT Chennai held that late filing fees under Section 234E could not be levied through TDS processing for periods prior to 01.06.2015, as the enabling provision under Section 200A was introduced only prospectively.

SC Leave Fare Concession Ruling: ITAT Holds Bank Liable for TDS Default

June 9, 2026 162 Views 0 comment Print

The ITAT held that, following the Supreme Court’s ruling denying LFC exemption for foreign travel, a bank could be treated as an assessee in default where no court order restrained TDS deduction.

SC Upholds HC Ruling as Subsequent SC Judgment Cannot Justify ITAT Rectification

June 9, 2026 174 Views 0 comment Print

The Supreme Court declined to interfere with the Bombay High Court’s view that a later judicial pronouncement cannot constitute a “mistake apparent from the record” under Section 254(2).

Gauhati HC Quashes GST Cancellation Due to Wrong Form & Denial of 30-Day Response Period

June 9, 2026 141 Views 0 comment Print

The Court held that alleged non-compliance relating to bank account details under Rule 10A must be addressed through Form GST REG-31 after suspension of registration. Use of Form GST REG-17 was found legally unsustainable.

Search Post by Date
June 2026
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
2930