Next Wave of GST Notices Likely: Section 74A vs S. 73 &S. 74 Set to Trigger Fresh Litigation Battles
The GST ( Goods and Services Tax ) payers will witness the next set of notices under Section 74A. However, on the litigation aspect, the upcoming ...
![Taxpayer Only Account Opener, Acted as Conduit for Third Party Funds: ITAT Limits Income Tax Liability to 0.5% Commission [Read Order]](https://images.taxscan.in/h-upload/2026/01/30/2122575-taxpayer-account-third-party-funds-itat-limits-income-tax-liability-commission-taxscan.webp "Taxpayer Only Account Opener, Acted as Conduit for Third Party Funds: ITAT Limits Income Tax Liability to 0.5% Commission [Read Order]")
Himachal Pradesh SGST Dept. Authorizes GST Officers as “Proper Officers” for Powers u/s 74A and 75 of HPGST Act [Read Circular]
The Himachal Pradesh government has given more legal powers to officers of the State Taxes and Excise Department working in the GST wing. This decision was announced through an official office...
![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/2026/01/16/2120050-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]")
Taxpayer Not Required to Prove ‘Source of Source’ Once Creditor Identity is Established: Patna HC on S. 68 Addition, sets aside ITAT Order [Read Order]
The Patna High Court, in its ruling has held that once an assessee establishes the identity of the creditor and the banking trail, the Revenue cannot insist that the assessee must also prove the...
![Taxpayer Not Required to Prove ‘Source of Source’ Once Creditor Identity is Established: Patna HC on S. 68 Addition, sets aside ITAT Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/2115109-taxpayer-source-source-creditor-identity-established-patna-hc-s-68-itat-order-taxscan.jfif "Taxpayer Not Required to Prove ‘Source of Source’ Once Creditor Identity is Established: Patna HC on S. 68 Addition, sets aside ITAT Order [Read Order]")
Cancellation of GST Registration for Return Default Reversible if Returns Filed and Dues Cleared: Gujarat HC [Read Order]
The Gujarat High Court has held that cancellation of GST ( Goods and Services Tax ) registration on account of non-filing of returns is not irreversible, and that such cancellation can be revoked...
![Cancellation of GST Registration for Return Default Reversible if Returns Filed and Dues Cleared: Gujarat HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/2113535-cancellation-of-gst-registration-return-default-reversible-returns-filed-dues-cleared-gujarat-hc-taxscan.webp "Cancellation of GST Registration for Return Default Reversible if Returns Filed and Dues Cleared: Gujarat HC [Read Order]")
Uttarakhand HC directs GST Anti-Evasion Cell to provide documents after Taxpayer claims no SCN or RUDs were Served [Read Order]
The Uttarakhand High Court has directed the GST ( Goods and Services Tax ) Anti-Evasion Cell to furnish documents to a taxpayer who claimed that no Show Cause Notice (SCN) or Relied Upon Documents...
![Uttarakhand HC directs GST Anti-Evasion Cell to provide documents after Taxpayer claims no SCN or RUDs were Served [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/2111745-uttarakhand-hc-directs-gst-anti-evasion-taxscan.webp "Uttarakhand HC directs GST Anti-Evasion Cell to provide documents after Taxpayer claims no SCN or RUDs were Served [Read Order]")
Consultant Failed Him’: ITAT remands ₹18.5L Income Tax Addition on Differently Abled Taxpayer, Condones 600+ days Delay [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Ahmedabad bench, has remanded a matter of a ₹18.55 lakh income tax addition made against a 60% differently-abled taxpayer, after finding that the assessee...
![Consultant Failed Him’: ITAT remands ₹18.5L Income Tax Addition on Differently Abled Taxpayer, Condones 600+ days Delay [Read Order]](https://images.taxscan.in/h-upload/2025/12/04/2110077-income-tax-addition-taxpayer-days-delay-taxscan.webp "Consultant Failed Him’: ITAT remands ₹18.5L Income Tax Addition on Differently Abled Taxpayer, Condones 600+ days Delay [Read Order]")
Taxpayer Yet to Prove Source of Deposit from Property Sale to Father: ITAT Remands Cash Deposit Matter for Verification [Read Order]
The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) has remanded the to the file of the Assessing Officer (AO) for fresh adjudication in the case involving addition of ₹42,20,000 made ...
![Taxpayer Yet to Prove Source of Deposit from Property Sale to Father: ITAT Remands Cash Deposit Matter for Verification [Read Order]](https://images.taxscan.in/h-upload/2025/11/27/2108303-itat-remands-cash-deposit.webp "Taxpayer Yet to Prove Source of Deposit from Property Sale to Father: ITAT Remands Cash Deposit Matter for Verification [Read Order]")
GST Proper Officer states 'Not Agreed With Taxpayer' But fails to Explain for Dropping Demand: Delhi HC Directs for Explanation [Read Order]
The Delhi High Court has directed the Department to explain an inconsistency in an impugned order where the demand related to certain issues was dropped, as the assessing authority merely stated ...
![GST Proper Officer states Not Agreed With Taxpayer But fails to Explain for Dropping Demand: Delhi HC Directs for Explanation [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/2108577-delhi-hc-gst-proper-officer-taxscan.webp "GST Proper Officer states Not Agreed With Taxpayer But fails to Explain for Dropping Demand: Delhi HC Directs for Explanation [Read Order]")