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![Income Tax Dept Cannot Order Special Audit Without Valid DIN Based Approval: Bombay HC Holds Proceedings Void Ab Initio [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/500x300_2120048-bombay-high-court-income-tax-department-void-ab-initio-special-audit-special-audit-approval-din-based-approval-income-tax-special-audit-taxscan.webp "Income Tax Dept Cannot Order Special Audit Without Valid DIN Based Approval: Bombay HC Holds Proceedings Void Ab Initio [Read Order]")
Income Tax Dept Cannot Order Special Audit Without Valid DIN Based Approval: Bombay HC Holds Proceedings Void Ab Initio [Read Order]
In a recent ruling, the Bombay High Court held that the Income Tax Department cannot order a special audit without a valid prior approval carrying a...
![Himachal Pradesh SGST Dept. Authorizes GST Officers as “Proper Officers” for Powers u/s 74A and 75 of HPGST Act [Read Circular]](https://images.taxscan.in/h-upload/2026/01/16/250x150_2120050-himachal-pradesh-sgst-authorizes-gst-officers-proper-officers-hpgst-act-taxscan.webp "Himachal Pradesh SGST Dept. Authorizes GST Officers as “Proper Officers” for Powers u/s 74A and 75 of HPGST Act [Read Circular]")
![Dummy Shipping bill used Only for Charges Calculation, No evidence of Fraud: CESTAT Sets aside Penalties on CONCOR CFS & Officials [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/250x150_2120032-dummy-shipping-bill-used-only-charges-calculation-no-evidence-fraud-taxscan.jfif "Dummy Shipping bill used Only for Charges Calculation, No evidence of Fraud: CESTAT Sets aside Penalties on CONCOR CFS & Officials [Read Order]")
![Customs Duty Drawback Recoverable where Sale Proceeds Not Realised, Mere Receipt of Remittance Not Sufficient: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/250x150_2120036-customs-duty-drawback-recoverable-sale-proceeds-realised-mere-receipt-remittance-sufficient-cestat-taxscan.webp "Customs Duty Drawback Recoverable where Sale Proceeds Not Realised, Mere Receipt of Remittance Not Sufficient: CESTAT [Read Order]")
![Penalty Invalid as Notice did not specify sub-clause of S.270: ITAT Rules in Favour of Bajaj Housing Finance Ltd [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/250x150_2120026-itat-rules-favour-bajaj-housing-finance-ltd-taxscan.webp "Penalty Invalid as Notice did not specify sub-clause of S.270: ITAT Rules in Favour of Bajaj Housing Finance Ltd [Read Order]")
![Himachal Pradesh SGST Dept. Authorizes GST Officers as “Proper Officers” for Powers u/s 74A and 75 of HPGST Act [Read Circular]](https://images.taxscan.in/h-upload/2026/01/16/750x450_2120050-himachal-pradesh-sgst-authorizes-gst-officers-proper-officers-hpgst-act-taxscan.webp "Himachal Pradesh SGST Dept. Authorizes GST Officers as “Proper Officers” for Powers u/s 74A and 75 of HPGST Act [Read Circular]")
![NCLT Holds CGST Superintendent Guilty of Contempt on Account of Non‑Compliance with Refund Directions During Moratorium [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/500x300_2119949-refund-directions-during-taxscan-site-image.webp "NCLT Holds CGST Superintendent Guilty of Contempt on Account of Non‑Compliance with Refund Directions During Moratorium [Read Order]")
![GSTAT Functional: Allahabad HC directs to Treat any Interim Deposit made during Writ as Pre-Deposit, No Limitation Bar [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/500x300_2119921-gstat-functional-allahabad-hc-directs-interim-deposit-writ-pre-deposit-limitation-bar-taxscan.webp "GSTAT Functional: Allahabad HC directs to Treat any Interim Deposit made during Writ as Pre-Deposit, No Limitation Bar [Read Order]")
![ICMAI Releases Handbook on GST Department Audit: 12 Chapter Guide with Reference Material and Case Laws [Download Handbook]](https://images.taxscan.in/h-upload/2026/01/15/500x300_2119914-icmai-handbook-gst-department-audit-12-chapter-guide-reference-material-case-laws-taxscan.webp "ICMAI Releases Handbook on GST Department Audit: 12 Chapter Guide with Reference Material and Case Laws [Download Handbook]")
![‘Possibility’ of Email/SMS Notice of GST order Not Conclusive: Calcutta HC orders Fresh Consideration [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/500x300_2119904-possibility-of-emailsms-notice-of-gst-order-not-conclusive-calcutta-hc-orders-fresh-consideration.webp "‘Possibility’ of Email/SMS Notice of GST order Not Conclusive: Calcutta HC orders Fresh Consideration [Read Order]")
![Income Tax Dept Cannot Order Special Audit Without Valid DIN Based Approval: Bombay HC Holds Proceedings Void Ab Initio [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/750x450_2120048-bombay-high-court-income-tax-department-void-ab-initio-special-audit-special-audit-approval-din-based-approval-income-tax-special-audit-taxscan.webp "Income Tax Dept Cannot Order Special Audit Without Valid DIN Based Approval: Bombay HC Holds Proceedings Void Ab Initio [Read Order]")
Income Tax Dept Cannot Order Special Audit Without Valid DIN Based Approval: Bombay HC Holds Proceedings Void Ab Initio [Read Order]
The court ruled that a special audit under the Income Tax Act is invalid if ordered without prior approval carrying a mandatory DIN, rendering the entire proceedings void from the outset.
![Mere ITR Disclosure Cannot Trigger Service Tax Levy without Identifying Service & Recipient: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/750x450_2119877-cestat-mumbai-service-tax-service-tax-levy-service-tax-recipient-tax-demand-invalid-cestat-service-tax-ruling-itr-disclosure-service-tax-service-tax-levy-itr-disclosure-cannot-trigger-service-tax-levy-taxscan.webp "Mere ITR Disclosure Cannot Trigger Service Tax Levy without Identifying Service & Recipient: CESTAT [Read Order]")
![₹55 Crore Service Tax Evasion a ‘Serious Economic Offence’: Punjab & Haryana HC Denies Bail to Director [Read Order]](https://images.taxscan.in/h-upload/2026/01/11/500x300_2118327-service-tax-evasion-serious-economic-offence-punjab-haryana-hc-bail-director-taxscan.webp "₹55 Crore Service Tax Evasion a ‘Serious Economic Offence’: Punjab & Haryana HC Denies Bail to Director [Read Order]")
![Madras HC Quashes Service Tax Demand on Chennai Police for Bundobast Services, Holds Sovereign Functions Not Taxable before 1 June 2012 [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117254-madras-hc-service-tax-demand-taxscan.jfif "Madras HC Quashes Service Tax Demand on Chennai Police for Bundobast Services, Holds Sovereign Functions Not Taxable before 1 June 2012 [Read Order]")
![Once SVLDRS Discharge Certificate Issued, No further Interest Payable on Belated Service Tax: Bombay HC rules against Revenue [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/500x300_2117213-site-image-13-t.webp "Once SVLDRS Discharge Certificate Issued, No further Interest Payable on Belated Service Tax: Bombay HC rules against Revenue [Read Order]")
![SCN Lacks Precise BAS Classification: CESTAT Sets aside Service Tax Demand against Amway Distributor [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/500x300_2111025-scn-lacks-precise-bas-classification-cestat-sets-aside-service-tax-demand-against-amway-distributor-taxscan.webp "SCN Lacks Precise BAS Classification: CESTAT Sets aside Service Tax Demand against Amway Distributor [Read Order]")
![Dummy Shipping bill used Only for Charges Calculation, No evidence of Fraud: CESTAT Sets aside Penalties on CONCOR CFS & Officials [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/750x450_2120032-dummy-shipping-bill-used-only-charges-calculation-no-evidence-fraud-taxscan.jfif "Dummy Shipping bill used Only for Charges Calculation, No evidence of Fraud: CESTAT Sets aside Penalties on CONCOR CFS & Officials [Read Order]")
![NCLT Holds CGST Superintendent Guilty of Contempt on Account of Non‑Compliance with Refund Directions During Moratorium [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/750x450_2119949-refund-directions-during-taxscan-site-image.webp "NCLT Holds CGST Superintendent Guilty of Contempt on Account of Non‑Compliance with Refund Directions During Moratorium [Read Order]")
NCLT Holds CGST Superintendent Guilty of Contempt on Account of Non‑Compliance with Refund Directions During Moratorium [Read Order]
The court noted that the respondent’s persistent non-compliance constituted wilful disobedience, amounting to civil contempt under Section 2(b) of the Contempt of Courts Act.
Kavi Priya
![Service Tax Not Payable on liquidated damages collected from supplier on account of non-performance of the contracts: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Bangalore-Service-Tax-liquidated-damages-Taxscan.jpg "Service Tax Not Payable on liquidated damages collected from supplier on account of non-performance of the contracts: CESTAT [Read Order]")
Yogitha S. Yogesh
Rupesh Sharma
Saagarika Gopinath
NCLT Holds CGST Superintendent Guilty of Contempt on Account of Non‑Compliance with Refund Directions During Moratorium [Read Order]
The court noted that the respondent’s persistent non-compliance constituted wilful disobedience, amounting to civil contempt under Section 2(b) of the Contempt of Courts Act.
![‘Tax Planning Cannot Override Law’: Supreme Court says Planning must be within Statutory Provisions [Read Judgment]](https://images.taxscan.in/h-upload/2026/01/16/750x450_2120020-supreme-court-tax-planning-tax-law-indian-tax-law-supreme-court-tax-ruling-tax-planning-cannot-override-law-supreme-court-tax-planning-must-follow-statutory-provisions-supreme-court-on-lawful-tax-planning-taxscan.webp "‘Tax Planning Cannot Override Law’: Supreme Court says Planning must be within Statutory Provisions [Read Judgment]")
![No DTAA Relief to Tiger Holdings on Sale of Shares of Flipkart to Walmart: Supreme Court says ‘Transaction designed for Tax Avoidance’ [Read Judgment]](https://images.taxscan.in/h-upload/2026/01/16/500x300_2120019-dtaa-tiger-sale-flipkart-walmart-supreme-court-transaction-tax-avoidance-taxscan.webp "No DTAA Relief to Tiger Holdings on Sale of Shares of Flipkart to Walmart: Supreme Court says ‘Transaction designed for Tax Avoidance’ [Read Judgment]")
![Prima Facie Role in Coal Levy Scam & Gravity of Economic Offence Defeat Parity Plea: Chhattisgarh HC Rejects Bail to Applicant [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/500x300_2119955-prima-facie-role-in-coal-levy-scam-gravity-of-economic-offence-defeat-parity-plea-chhattisgarh-hc-rejects-bail-applicant-taxscan.webp "Prima Facie Role in Coal Levy Scam & Gravity of Economic Offence Defeat Parity Plea: Chhattisgarh HC Rejects Bail to Applicant [Read Order]")
![Virtual Service PE Not Recognised Under India-UK DTAA: Delhi HC sets aside withholding Tax Order against Ernst & Young [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/500x300_2119925-delhi-high-court-ey-ernst-young-india-uk-dtaa-ruling-ernst-young-case-delhi-hc-tax-judgment-ernst-and-young-tax-case-taxscan.webp "Virtual Service PE Not Recognised Under India-UK DTAA: Delhi HC sets aside withholding Tax Order against Ernst & Young [Read Order]")
