Legal Insights & Commentary — Dixit Legal, Lucknow
Plain-language guides to tax, GST, property and succession law — and to recent developments affecting taxpayers and businesses in Uttar Pradesh. By Advocate S.C. Dixit, Lucknow High Court.
Inspection, search and seizure are three separate powers under Section 67, and the authorisation in Form GST INS-01 must say which one is being exercised. A recent High Court order also restates when a DRC-03 filed during a search is treated as involuntary and refundable.
GST LawA proviso that took effect on 1 October 2025 requires 10% of the penalty to be deposited before you can appeal an order that demands penalty without any tax. Two recent decisions hold that it does not apply where the show-cause notice pre-dates that day.
Income TaxCBDT notified Form ITR-BN on 24 July 2026 for block assessments arising out of searches under the Income-tax Act, 2025. Which form applies depends entirely on the date of the search — and the return, once filed, cannot be revised.
GST LawCancelling a GST registration does not end the liability for earlier periods — so notices keep coming. But a person whose registration is cancelled can no longer work on the common portal, and the Allahabad High Court has held that in that situation a notice merely uploaded to the portal denies a reasonable opportunity to be heard.
GST LawWhen a consignment is intercepted at a UP check-post and detained under Section 129 of the CGST Act, the penalty can dwarf the tax and the clock runs in seven-day steps. Here is how the provision works and why intent to evade tax still decides many cases.
GST LawA 10 July 2026 GSTAT advisory lets taxpayers generate a Token ID before 31 July 2026 to preserve their place in the appeal queue, with 60 days to complete the filing. Here is how the mechanism actually works.
Income TaxCBDT's 4 June 2026 guidelines set six categories — CS 01 to CS 06 — for compulsory complete scrutiny of income-tax returns, with notices due by 30 June 2026. Here is what each category means and what a notice does and doesn't imply.
Income TaxForm 24Q has become Form 138 and Form 26Q has become Form 140 under the Income-tax Rules 2026. The very first quarterly TDS statement in the new format, for April-June 2026, falls due 31 July 2026 — and it is not the same deadline as your AY 2026-27 income-tax return.
ComplianceA GSTN advisory dated 17 June 2026 makes the Ship-to GSTIN field mandatory in e-Invoice and e-Way Bill APIs from 1 August 2026, and introduces a new voluntary e-Way Bill closure facility. Here is what changes and who must act before the deadline.
Income TaxFor decades, 31 July was the ITR deadline for almost everyone. The Finance Act, 2026 has split it into four dates for AY 2026-27 — and assuming the wrong one can cost you.
Tax LitigationFinance Act 2026 inserted Section 292BA, retrospectively from October 2019, so a DIN-quoting defect no longer automatically invalidates an income-tax assessment. Here is what it protects, and what it still leaves open to challenge.
GST LawThe GST Appellate Tribunal is finally operational. If you are sitting on an unfavourable first-appeal order from before April 2026, the transitional window to appeal closes on 31 July 2026.
Legal InsightReceived a GST Show Cause Notice in Lucknow? Advocate S.C. Dixit explains your rights, reply timelines, common grounds, and how to mount an effective defence. Expert GST lawyer at Lucknow High Court.
Legal InsightComprehensive guide to ancestral property partition in Uttar Pradesh — legal process, timeline, your rights, and how family disputes are resolved before Lucknow courts. By Advocate S.C. Dixit.
Legal InsightComplete guide to NRI taxation in India for FY 2024–25. DTAA treaty benefits, FEMA compliance, repatriation rules, property taxation, and TDS obligations explained by Advocate S.C. Dixit, Lucknow High Court.
Legal InsightEverything families in Lucknow need to know about succession, inheritance, Will drafting, probate, and family settlement. Expert guidance by Advocate S.C. Dixit — succession lawyer at Lucknow High Court.