Posted inBlog ITAT Surat Quashes ₹1.20 Crore Reassessment Due to Invalid Section 148 NoticeITAT Surat sets aside a ₹1.20 crore reassessment after ruling that the Section 148 notice exceeded the permissible statutory limitation period. Posted by Prasenjit Bhowmik October 12, 2026
Posted inBlog Delhi High Court Clarifies Section 107(6) Pre-Deposit Regime in Landmark GST RulingThe Delhi High Court recently delivered a crucial legal clarification regarding the commencement of litigation under the Goods and Services Tax (GST) framework. According to official reports, the court addressed… Posted by Prasenjit Bhowmik August 21, 2026
Posted inBlog CESTAT Ruling Challenges Reliance on Visual Estimation in Excise AuditsCESTAT's Kolkata ruling states excise authorities cannot solely rely on visual estimation for stock discrepancies, impacting manufacturers' audit defense. Posted by Prasenjit Bhowmik June 1, 2026
Posted inBlog CESTAT Rules Mining Services Taxable Only After June 2007CESTAT rules mining services were not taxable before June 2007, invalidating past tax demands for excavation and extraction activities. Posted by Prasenjit Bhowmik June 1, 2026
Posted inBlog ITAT Mumbai Overturns Assessment Order Over Procedural Fairness ViolationsITAT Mumbai overturned an assessment order, citing procedural fairness violations and emphasizing the taxpayer's right to be heard in tax cases. Posted by Prasenjit Bhowmik June 1, 2026
Posted inBlog ITAT Invalidates Reassessment Notices Issued Without Proper Statutory SanctionITAT rules reassessment notices issued after 3 years without proper PCCIT/CCIT sanction are invalid, impacting tax proceedings. Posted by Prasenjit Bhowmik May 30, 2026