TaxTalks by CA. NRK

🧾 Forgot to Claim TDS in Your ITR? Section 154 Can Still Save It 📖 2 min read ⚖️ Bangalore ITAT · 19-06-2026 📅 AY 2020-21 💭 Your employer deducted TDS. It's sitting right there in your Form 26AS. But you forgot to claim it in your return — and the department won't give you credit. Is that credit lost forever? The Bangalore ITAT says no. In Vinayaka S Veerabasappa vs. ITO [2026] 190 taxmann.com 458 (Bang. Trib.) , the Tribunal held that a genuine TDS claim can't be denied just because it was missed in the original return. Here's the journey of the case. 👇 STEP 1 · THE MISTAKE While filing his original return under Section 139(1) , the assessee omitted to claim credit for TDS deducted by his employers. STEP 2 · THE FIX ATTEMPT He filed a rectification application under Section 154 to claim the missed credit. But the AO passed an order sticking to the income computed under Section 143(1) — and continued to deny the TDS credit . STEP 3 ·...

✅ Zero Demand? You Can Now File a GST Appeal 📖 2 min read 🗓️ Advisory dated 07-09-2026 🏛️ Team GSTN 💡 Ever been stuck with a demand order showing "NIL" — yet still had a genuine dispute — and the portal simply wouldn't let you appeal? That roadblock is now gone. GSTN has removed the validation that was blocking these appeals. 📌 What Was the Problem? A taxpayer sometimes has a genuine dispute over liability, but the demand order shows the amount as "NIL" or "Zero" — typically because payment was already made before the demand order was issued . Until now, the GST Portal's validation blocked any appeal against such orders. 🎉 What's Changed Now? The restricting validation has been removed from the GST Portal . Taxpayers can now file an appeal in Form GST APL-01 against demand orders reflecting a NIL or Zero demand amount. ✅ 🧭 What Should You Do? 1 If you're facing this exact issue, go ahead and file yo...

🍬 Sweet or Service? Kerala AAR's GST Ruling on 'Mishti & More' 📖 2 min read 🏛️ AAR Kerala · KER/13/2025 🗓️ 19-05-2025 🥮 The same rasgulla can be taxed two completely different ways. Sold over the counter, it's goods . Served on a plate or delivered with a service touch, it's a restaurant service . Kerala's AAR just spelled out where the line falls — and who pays the tax on Swiggy and Zomato orders. Shubhan Treats , maker of North Indian and Bengali sweets under the brand 'Mishti & More' , sells over the counter, via online delivery and through e-commerce operators. It approached the Kerala AAR with seven questions. Here's how each was answered. 👇 ❓ Sweets, snacks & savouries — goods or service? It depends on how they're supplied . Sold over the counter without any service element → goods . Supplied in a restaurant setting or via online delivery with service components → restaurant service . ❓ Other food ...

📖 2 min read 🗓️ Judgment dated 24-07-2026 ⚖️ In favour of Revenue Bought goods, paid your GST, filed everything right — but your supplier never deposited the tax. Can your ITC still be denied? The Supreme Court has now settled it: yes, it can. In Bhandari Scrap Traders vs. Union of India [2026] 188 taxmann.com 986 (SC) , the Apex Court upheld the constitutional validity of Section 16(2)(c) of the CGST Act, dismissing the challenge by purchasing dealers. 📌 What Was Challenged Purchasing dealers filed writ petitions assailing the constitutional validity of Section 16(2)(c) — or, alternatively, sought to have it read down . Their core arguments were: They had satisfied conditions in clauses (a), (aa), (b) and (ba) of Section 16(2). It was impossible to verify whether the supplier actually deposited the tax. Denial of ITC breached Articles 14, 19(1)(g), 265 and 300A of the Constitution. ITC denial should be confined only to fraudulent or collusive transactions ...

📖 2 min read 🗓️ Advisory dated 29-07-2026 Getting ready for the 1st August e-Way Bill changes? Hit pause. GSTN has put the entire rollout on hold — and even the earlier advisories are being pulled from the portal. In its latest advisory, GSTN has kept the proposed e-Way Bill enhancements on hold until further notice. Here's exactly what changed and what you need to do. 📌 The Background GSTN had earlier issued advisories on 9th June 2026 and 17th June 2026 about certain proposed enhancements to the e-Way Bill system, scheduled to go live on 1st August 2026 . Detailed FAQs on these enhancements followed on 2nd July 2026 . 🚦 What's Changed Now Item Status Proposed e-Way Bill enhancements Kept on hold until further notice Changes in production environment Not required until further communication Earlier advisories & FAQs To be withdrawn from the GST Portal ⚠️ Action point: Do not implement any of the previously announced ...

📊 INCOME TAX • HIGH COURT RULING Delhi High Court: 194C instead of 194I won't trigger Section 40(a)(ia) disallowance 📌 Case: Principal Commissioner of Income-tax vs. Jindal Saw Ltd. ⚖️ Citation: [2026] 188 taxmann.com 376 (Delhi)  |  Dated: 08-07-2026 Deducting TDS is one thing — deducting it under the correct section is another. But what happens when you deduct the right amount under the wrong provision ? The Delhi High Court has clarified that a genuine section mix-up won't cost you a disallowance, as long as tax was actually deducted. 🔍 What Happened? Deducted TDS Under Sec 194C (instead of 194I) ↓ Dept. Action "In default" + 40(a)(ia) disallowance ↓ Tribunal Set aside 201/201A order ↓ ✔ High Court: No Disallowance Assessee not in default The assessee ded...