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Assessment ( 188 results )

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News
HC: No statutory bar in sections 73/74 against consolidated SCN; Tharayil Medicals-ruling rewrites statutory provision

Apr 30, 2026
Rulings
HC: Delay in filing appeal can be condoned where ‘sufficient cause’ is established; Remands matter

Apr 30, 2026
Rulings
HC: Combined SCN for multiple tax periods not prohibited under sections 73/74; Allows Revenue’s appeal

Apr 30, 2026
Rulings
HC: Mere uploading of SCN on portal ‘improper’; Remands matter

Apr 30, 2026
Rulings
HC: Remands assessment order on sale of villa post completion certificate citing non-consideration of reply

Apr 30, 2026
Rulings
HC: Mere cash deposit in ledger not sufficient to claim discharge of liability

Apr 29, 2026
Rulings
HC: ‘Exception, not a rule’; Jharkhand HC reiterates bar on bypassing statutory remedy

Apr 29, 2026
Rulings
HC: Jurisdiction under Article 226 cannot be assumed to bypass appellate remedy; Dismisses writ by Tata Steel

Apr 29, 2026
Rulings
HC: Quashes State GST order citing prior CGST proceedings on overlapping entities

Apr 28, 2026
Rulings
HC: ITC blocking invalid once GST dues extinguished under approved Resolution Plan

Apr 28, 2026
News
AP HC to examine if taxing all-India-turnover vs State, constitutes error apparent; Grants interim-stay

Apr 27, 2026
Rulings
HC: Orders passed on due-date for filing reply without affording personal hearing, a mere ‘eyewash’

Apr 27, 2026
News
Legislative fix in motion to address composite SCN issue, submits ASG before Gujarat HC

Apr 25, 2026
Rulings
HC: Absent same period assessment/similar issue, embargo for parallel-proceedings inapplicable

Apr 24, 2026
Rulings
HC: Post-lapse of Jt. Commissioner assignment power in Dec.2023, proceedings for FY 2021–22 are void

Apr 23, 2026
Rulings
HC: Dismisses Assessee's petition challenging SCN proposing re-classification of 'Glucometers' over non-filing of reply

Apr 22, 2026
Rulings
HC: Sets aside dissection of solar-EPC contracts on 70:30 valuation, citing non-adjudication of foundational issues

Apr 20, 2026
Rulings
HC: Copy of Bombay HC judgment referring clubbed SCN issue to larger bench

Apr 18, 2026
Rulings
HC: Declines to quash ITC blocking at SCN stage; Challenge to Section 16(2)(c) vires ‘premature’

Apr 17, 2026
Rulings
HC: Post-adjudication, recovery u/s-79 valid without prior dealer notice; Authorization not mandatory

Apr 17, 2026

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