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Judiciary

Patna HC Directs Processing of VAT & SGST Reimbursement Claim After Document Submission

February 10, 2026 438 Views 0 comment Print

The Court held that reimbursement claims cannot be processed without required documents and ordered verification before releasing incentives. Authorities were directed to act within a fixed timeframe if documents are on record.

Delhi HC Quashed Reassessment Notice as Six-Year Limitation Had Expired

February 10, 2026 954 Views 0 comment Print

The High Court held that a reassessment notice issued after expiry of the six-year period under the old regime is barred by limitation. The ruling reiterates that extended timelines under the new law cannot revive time-barred cases.

Reassessment Notices Beyond Six-Year Limitation Invalid: SC Upholds Delhi HC Order

February 10, 2026 936 Views 0 comment Print

The Court found no merit in interfering with the High Court’s order setting aside a belated reassessment notice. It confirmed that notices issued after the statutory limitation period are invalid.

Allahabad HC Condoned GST Appeal Delay as Time Spent in Rectification Proceedings Excluded Under Limitation Law

February 10, 2026 774 Views 0 comment Print

The Court held that time consumed in pursuing a rectification application under Section 161 must be excluded while computing limitation for filing a statutory appeal. Appeals dismissed as time-barred were restored for decision on merits.

Negative ITC Blocking Beyond Ledger Balance Not Permitted Under Rule 86A: P&H HC

February 10, 2026 708 Views 0 comment Print

The High Court ruled that Rule 86A allows restriction only of existing ITC in the electronic credit ledger. Creating a negative balance was held to be without jurisdiction.

Section 234C Interest Waiver Denied Without Reasons Set Aside for Non-Application of Mind

February 10, 2026 318 Views 0 comment Print

The High Court held that denial of waiver under Section 234C must be supported by reasons. A cryptic order ignoring CBDT guidelines was remanded for fresh consideration.

Karnataka HC Quashed GST Proceedings for Clubbing Multiple Tax Periods in Single Notice

February 10, 2026 648 Views 0 comment Print

The High Court held that consolidating several tax periods into one composite show cause notice is impermissible under GST law. Proceedings based on such notices were quashed, with liberty granted to initiate fresh action lawfully.

GST paid on assignment of leasehold land rights is refundable: Gujarat HC

February 10, 2026 708 Views 0 comment Print

The Court held that GST paid on assignment of leasehold rights, treated as sale of land, is refundable as such transactions are not taxable supplies.

TDS Credit Denied Due to Form 26AS Mismatch Remanded for Fresh Verification

February 10, 2026 819 Views 0 comment Print

The Tribunal admitted additional evidence where TDS credit was denied because it appeared in a different assessment year’s Form 26AS. The matter was remanded to the Assessing Officer to verify documents and allow credit as per law.

Delhi HC Restored GST Registration for Lack of Reasons in Retrospective Cancellation

February 10, 2026 432 Views 0 comment Print

The Court set aside retrospective GST cancellation as neither the SCN nor the order recorded reasons, reaffirming that authorities must justify retrospective action.

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