tax law – Page 3 – smeaccountant

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

Telangana High Court Permits Revocation of GST Registration Cancelled Due to Tax Consultant Negligence

Telangana High Court allows taxpayers to seek revocation of GST registration cancelled due to a tax consultant's lapse. Learn about the legal relief.

Prasenjit Bhowmik September 3, 2026

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Supreme Court Upholds Section 16(2)(c) of CGST Act as Constitutional

Discover how the Supreme Court ruling on CGST Section 16 2 c impacts your input tax credit eligibility and business compliance.

Prasenjit Bhowmik August 25, 2026

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Supreme Court Emphasizes Fair Hearings in GST Show Cause Notices

Discover how the Supreme Court is protecting taxpayers by demanding fair hearings and unbiased decisions in GST show cause notice cases.

Prasenjit Bhowmik August 25, 2026

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Gauhati High Court Rules Investment Approval Limitations for IAC

The Gauhati High Court recently delivered a significant legal verdict regarding the North East Region (NER) excise exemption notifications. According to official reports, the court ruled that the Investment Advisory…

Prasenjit Bhowmik August 20, 2026

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One Taxpayer, One Liability: Protection from Parallel GST Proceedings

Tax authorities across jurisdictions are increasingly utilizing legal safeguards to prevent overlapping tax adjudication under the Goods and Services Tax framework. According to official reports, Section 6(2)(b) of the GST…

Prasenjit Bhowmik August 19, 2026

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Panaji ITAT Quashes Section 147 Reassessment When No Addition Made on Reopened Issue

The Panaji ITAT has quashed a Section 147 reassessment because tax officials failed to make additions on the specific issue that reopened the case.

Prasenjit Bhowmik August 11, 2026

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Alternative Remedy No Bar Where Assessment Is Allegedly Void: Kerala HC

In a significant legal development last week, the Kerala High Court ruled that the existence of an alternative statutory remedy does not bar a writ petition when an assessment order…

Prasenjit Bhowmik August 8, 2026

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Section 263 Cannot Cure Wrong Penalty Provision in Assessment Order: ITAT Chennai

In a significant legal development, the Chennai bench of the Income Tax Appellate Tribunal (ITAT) has ruled that a revision order under Section 263 of the Income Tax Act cannot…

Prasenjit Bhowmik August 5, 2026

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Delhi High Court Rules FCCB Redemption Premium Qualifies as Revenue Expenditure

The Delhi High Court recently dismissed a series of appeals filed by the Revenue department, delivering a definitive ruling that Foreign Currency Convertible Bond (FCCB) redemption premiums qualify as revenue…

Prasenjit Bhowmik July 29, 2026

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CESTAT Ruling Clarifies Scope of Cenvat Credit for Manufacturing Input Services

CESTAT's landmark ruling clarifies Cenvat credit eligibility for manufacturing input services, broadening scope and resolving long-standing disputes.

Prasenjit Bhowmik June 1, 2026