SAK Filings bloghttps://sakfilings.in/blog/Daily income tax, GST, PF, ESI and payroll updates.en-inNo section 143(2) notice, no valid reassessment: the Orissa Mining rulinghttps://sakfilings.in/blog/no-143-2-notice-no-valid-reassessment-orissa-mining/https://sakfilings.in/blog/no-143-2-notice-no-valid-reassessment-orissa-mining/Sun, 15 Nov 2026 06:00:00 +0530Income TaxOn 28 October 2026 the Supreme Court held that a reassessment is invalid if the officer never issued a section 143(2) notice, even when the taxpayer took part without objecting.Your input tax credit depends on your supplier paying the tax: Bhandari Scrap Tradershttps://sakfilings.in/blog/buyer-itc-depends-on-supplier-paying-tax-bhandari-scrap-traders/https://sakfilings.in/blog/buyer-itc-depends-on-supplier-paying-tax-bhandari-scrap-traders/Sun, 15 Nov 2026 06:00:00 +0530GSTOn 24 July 2026 the Supreme Court refused to strike down or soften section 16(2)(c) of the CGST Act, which makes a buyer's credit conditional on the supplier actually paying the tax.