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News

Juris Hour
jurishour.in > gst > gst-refund-interest-demand-notice-hearing

GST Dept. Cant Adjust Sanctioned Refund Against Interest Liability Without Demand Notice and Hearing: Gauhati High Court

5+ hour, 32+ min ago   (1212+ words) The Gauhati High Court has ruled that tax authorities cannot appropriate a sanctioned refund against an alleged interest liability merely on the basis of their own calculations without first issuing a detailed demand notice and granting the taxpayer an opportunity…...

Juris Hour
jurishour.in > gst > full-payment-gst-demand-statutory-appeal-portal-access

Full Payment of Disputed GST Demand Cannot Block Statutory Appeal: Allahabad High Court Directs Portal Access

1+ day, 7+ hour ago   (736+ words) The Allahabad High Court has held that a taxpayer’s statutory right to appeal cannot be obstructed merely because the disputed GST amount has already been deposited under protest, resulting in the GST portal treating the demand as “Nil”. The bench…...

Juris Hour
jurishour.in > gst > gst-refund-registration-deceased-signatory-portal-failure

GST Refund Can’t Be Blocked by Cancelled Registration, Deceased Signatory or Portal Failure: Allahabad High Court Calls for Solution

1+ day, 7+ hour ago   (728+ words) The Allahabad High Court has called upon the Commissioner of State Tax to issue appropriate administrative instructions enabling taxpayers and their successors to claim GST refunds even where a cancelled registration and the death of the authorised signatory prevent access…...

Juris Hour
jurishour.in > gst > personal-hearing-precede-deadline-gst-notice-reply

Personal Hearing Can’t Precede Deadline for GST Notice Reply: Uttarakhand High Court Quashes S. 73 Order

3+ day, 20+ hour ago   (574+ words) The Uttarakhand High Court has set aside a GST assessment order after finding that the issues raised by the taxpayer—including the scheduling of a personal hearing before the deadline for filing a reply to the show-cause notice—were identical…...

Juris Hour
jurishour.in > supreme-court > revenue-records-possession-ownership-adverse

Revenue Records Prove Possession, Not Ownership; Long Occupation Without Hostile Claim Can’t Establish Adverse Possession: Supreme Court

3+ day, 21+ hour ago   (1404+ words) The Bench of Justice Prashant Kumar Mishra and Justice Shree Chandrashekhar also reiterated that long and uninterrupted possession does not automatically mature into adverse possession. A party relying on adverse possession must specifically plead and prove when its possession became…...

Juris Hour
jurishour.in > supreme-court > early-release-plea-of-1993-mumbai-blasts-convict

Sovereign Assurance Doesn’t Convert Life Term Into 25-Year Sentence: Supreme Court Rejects Early Release Plea of 1993 Mumbai Blasts Convict

3+ day, 21+ hour ago   (1392+ words) The Supreme Court has rejected a plea by 1993 Mumbai serial blasts convict Abu Salem Abdul Qayoom Ansari seeking release on the ground that he had completed the maximum 25-year period of imprisonment contemplated under the sovereign assurance given by India…...

Juris Hour
jurishour.in > supreme-court > release-of-coach-for-asian-games-2026

Administrative Delay Can’t Defeat Time-Sensitive National Sports Assignments: Supreme Court Directs Release of Coach for Asian Games 2026

3+ day, 21+ hour ago   (1635+ words) The Supreme Court has held that government authorities must decide requests concerning national sporting assignments with promptitude, observing that a delayed administrative decision may itself defeat the purpose for which the authority’s discretion is required to be exercised. The bench…...

Juris Hour
jurishour.in > direct-tax > s-147a-validating-jao-income-tax-reassessment-notices-struck-down

S. 147A Validating JAO-Issued Income Tax Reassessment Notices Struck Down: P&H High Court

4+ day, 2+ hour ago   (612+ words) The Punjab and Haryana High Court has struck down Section 147A of the Income Tax Act, 1961, a retrospectively introduced provision intended to clarify and validate the authority of Jurisdictional Assessing Officers to initiate reassessment proceedings under the post-2021 regime. A division…...

Juris Hour
jurishour.in > columns > ca-political-donation-tax-evasion-racket-action

CAs Facilitated Rs. 10K Crore Political Donation Tax-Evasion Racket, Yet Faced No Action

4+ day, 6+ hour ago   (929+ words) Congress leader Shaktisinh Gohil has alleged that chartered accountants played a significant role in facilitating a large-scale income-tax evasion racket involving registered unrecognised political parties, but no disciplinary or prosecutorial action was initiated against them despite recommendations reportedly made by…...

Juris Hour
jurishour.in > gst > gst-notice-return-scrutiny-independent-verification-bogus-suppliers

GST Notice Need Not Be Preceded By Return Scrutiny When Based On Independent Verification Of Bogus Suppliers: Allahabad High Court

4+ day, 7+ hour ago   (1552+ words) The Allahabad High Court has held that scrutiny of returns under Section 61 of the Goods and Services Tax Act is not an invariable condition precedent for issuing a show-cause notice under Section 74A where the proceedings originate from independent verification indicating…...