Kavi Priya
Content writer at Taxscan with a passion for clear, engaging legal content. I simplify tax and law topics while sharpening my research and communication skills.
Limitation in Tax Litigation: When Time Spent in Other Proceedings is Excluded
Limitations decide whether a tax case survives. A strong case fails if the appeal, reassessment, rectification or other proceeding reaches the forum...
![Separate Meeting of Sub-Class Shareholders Not Required to Alter Preference Share Terms When Same Terms Apply to Entire Class: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2026/03/17/2129469-separate-meeting-of-sub-class-shareholders-not-required-to-alter-preference-share-terms-when-same-terms-apply-to-entire-class-site-imagejpg.webp "Separate Meeting of Sub-Class Shareholders Not Required to Alter Preference Share Terms When Same Terms Apply to Entire Class: Calcutta HC [Read Order]")
![MP Suggests Joint Tax Filing for Married Couples: “One Family, But Tax Treats Them Differently” [Read Order]](https://images.taxscan.in/h-upload/2026/03/17/2129463-optional-joint-taxation-for-married-couples-site-imagejpg.webp "MP Suggests Joint Tax Filing for Married Couples: “One Family, But Tax Treats Them Differently” [Read Order]")
![GSTN Issues Advisory on Mandatory Confirmation of ‘Tax Liability Breakup’ Tab in GSTR-3B [Read Order]](https://images.taxscan.in/h-upload/2026/03/17/2129456-gstn-issues-advisory-on-mandatory-confirmationjpg.webp "GSTN Issues Advisory on Mandatory Confirmation of ‘Tax Liability Breakup’ Tab in GSTR-3B [Read Order]")
![GST Recovery Cannot Proceed Without Giving Taxpayer Opportunity to Respond to SCN: Gauhati HC [Read Order]](https://images.taxscan.in/h-upload/2026/03/17/2129451-gst-recovery-cannot-proceed-without-giving-taxpayer-opportunity-to-respond-to-scn.webp "GST Recovery Cannot Proceed Without Giving Taxpayer Opportunity to Respond to SCN: Gauhati HC [Read Order]")
Service Tax Demand cannot be Reopened After Issuance of SVLDRS Discharge Certificate: Gauhati HC [Read Order]
In a recent ruling, the Gauhati High Court held that once a Discharge Certificate is issued under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) after payment of the determined...
![Service Tax Demand cannot be Reopened After Issuance of SVLDRS Discharge Certificate: Gauhati HC [Read Order]](https://images.taxscan.in/h-upload/2026/03/16/2129428-service-tax-demand-cannot-be-reopened-after-issuance-of-svldrs-discharge-certificate-site-imagejpg.webp "Service Tax Demand cannot be Reopened After Issuance of SVLDRS Discharge Certificate: Gauhati HC [Read Order]")
![DRC-01 Summary Cannot Substitute SCN u/s 73 of GST Act, Unsigned Orders Invalid: Gauhati HC [Read Order]](https://images.taxscan.in/h-upload/2026/03/16/2129398-gauhati-high-court-drc-01-gauhati-hc-gst-ruling-drc-01-gst-case-unsigned-gst-order-drc-01-summary-issue-taxscan.webp "DRC-01 Summary Cannot Substitute SCN u/s 73 of GST Act, Unsigned Orders Invalid: Gauhati HC [Read Order]")
After Amalgamation, Transferor Company Cannot Partially Transfer GST ITC & Seek Refund of Balance: Gujarat HC [Read Order]
In a recent ruling, the Gujarat High Court held that after amalgamation, a transferor company cannot transfer only part of its unutilised Input Tax Credit (ITC) to the transferee company and then...
![After Amalgamation, Transferor Company Cannot Partially Transfer GST ITC & Seek Refund of Balance: Gujarat HC [Read Order]](https://images.taxscan.in/h-upload/2026/03/16/2129373-after-amalgamation-transferor-partially-transfer-gst-itc-seek-refund-balance-gujarat-hc-.webp "After Amalgamation, Transferor Company Cannot Partially Transfer GST ITC & Seek Refund of Balance: Gujarat HC [Read Order]")
CBIC Waives Fee for Amendment or Cancellation of Export Documents in Force Majeure Cases [Read Order]
The Central Board of Indirect Taxes and Customs (CBIC), through Circular No. 10/2026-Customs dated 10 March 2026, has clarified that exporters may not have to pay fees for amendment or cancellation...
![CBIC Waives Fee for Amendment or Cancellation of Export Documents in Force Majeure Cases [Read Order]](https://images.taxscan.in/h-upload/2026/03/13/2129177-cbic-waives-fee-for-amendment-or-cancellation-of-export-documents-in-force-majeure-casesjpg.webp "CBIC Waives Fee for Amendment or Cancellation of Export Documents in Force Majeure Cases [Read Order]")
![MCA Amends AS-22: Companies Exempted from Recognising Deferred Tax on Pillar Two Taxes [Read Order]](https://images.taxscan.in/h-upload/2026/03/13/2129147-mca-amends-companies-exempted-taxscan.webp "MCA Amends AS-22: Companies Exempted from Recognising Deferred Tax on Pillar Two Taxes [Read Order]")
Supreme Court Upholds Deletion of S. 14A Disallowance due to AO's Failure to Record Proper Satisfaction [Read Order]
In a recent ruling, the Supreme Court of India upheld the deletion of a disallowance made under Section 14A of the Income Tax Act after finding no reason to interfere with the view taken by the...
![Supreme Court Upholds Deletion of S. 14A Disallowance due to AOs Failure to Record Proper Satisfaction [Read Order]](https://images.taxscan.in/h-upload/2026/03/13/2129108-supreme-court-upholds-deletion-of-s-14a-disallowance-due-to-aos-failure-to-record-proper-satisfactionjpg.webp "Supreme Court Upholds Deletion of S. 14A Disallowance due to AOs Failure to Record Proper Satisfaction [Read Order]")