Taxation Law – smeaccountant

High Court Rules Portal-Only GST Notices Insufficient After Registration Cancellation

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High Court Rules Portal-Only GST Notices Insufficient After Registration Cancellation

Legal Precedent Set for GST ComplianceThe High Court has quashed a Goods and Services Tax (GST) order, ruling that the revenue department failed to adhere to the principles of natural…

Prasenjit Bhowmik June 2, 2026

CESTAT Ruling Challenges Reliance on Visual Estimation in Excise Audits

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CESTAT Ruling Challenges Reliance on Visual Estimation in Excise Audits

CESTAT's Kolkata ruling states excise authorities cannot solely rely on visual estimation for stock discrepancies, impacting manufacturers' audit defense.

Prasenjit Bhowmik June 1, 2026

CESTAT Rules Mining Services Taxable Only After June 2007

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CESTAT Rules Mining Services Taxable Only After June 2007

CESTAT rules mining services were not taxable before June 2007, invalidating past tax demands for excavation and extraction activities.

Prasenjit Bhowmik June 1, 2026

ITAT Mumbai Overturns Assessment Order Over Procedural Fairness Violations

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ITAT Mumbai Overturns Assessment Order Over Procedural Fairness Violations

ITAT Mumbai overturned an assessment order, citing procedural fairness violations and emphasizing the taxpayer's right to be heard in tax cases.

Prasenjit Bhowmik June 1, 2026

ITAT Invalidates Reassessment Notices Issued Without Proper Statutory Sanction

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ITAT Invalidates Reassessment Notices Issued Without Proper Statutory Sanction

ITAT rules reassessment notices issued after 3 years without proper PCCIT/CCIT sanction are invalid, impacting tax proceedings.

Prasenjit Bhowmik May 30, 2026