October 2026 – Page 10 – smeaccountant

Detailed close-up image of a shopping receipt showing GST and total changes.

Kerala High Court Restores Time-Barred GST Appeal on Curable Pre-Deposit Defect

Kerala HC rules that an additional 2.5% pre-deposit defect is curable, restoring a time-barred GST appeal for reconsideration under Notification No. 53/2023.

Prasenjit Bhowmik October 1, 2026

Four policemen in uniform standing on a street in Mumbai, India.

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CESTAT Mumbai Rules in Favor of Importer Over Alleged Iranian Cargo Origin

CESTAT Mumbai sets aside custom duty, confiscation, and penalties due to a lack of evidence regarding alleged Iranian cargo origin.

Prasenjit Bhowmik October 1, 2026

Low-angle view of the Gateway of India showcasing intricate architectural design in Mumbai.

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Bombay High Court Rules Defect-Cured ITR Relates Back to Original Filing Date

Bombay High Court grants interim relief, ruling that rectifying ITR defects relates back to the original filing date for Section 143(2) limitation.

Prasenjit Bhowmik October 1, 2026

Close-up of a surveillance notice on a brick wall, urban setting.

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ITAT Hyderabad Rules Pr. CIT Approval Invalid for Section 148 Notices Beyond Three Years

ITAT Hyderabad quashes reassessment proceedings, ruling that Pr. CIT approval is invalid for Section 148 notices issued beyond three years.

Prasenjit Bhowmik October 1, 2026

Mobile electronic traffic sign with inscription Expect delays placed on road in city street in evening time

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ITAT Amritsar Rules Technical Glitches Cannot Block Section 115BAC Benefits for Form 10IE Delays

Discover how ITAT Amritsar ruled that a minor nine-day delay in filing Form 10IE due to technical portal issues does not invalidate Section 115BAC tax benefits.

Prasenjit Bhowmik October 1, 2026