Google and KDDI are ready to back Japanese startups. Google and KDDI are ready to back Japanese startups. The Google AI Futures Fund backs the startups that are building what’s next in AI — and we’re extending our support to Japan. In partnership with Japanese telecom leader KDDI, we’re launching the AI Startup Support Program… Read More »
GST CASE LAWS 27.07.2026 GST CASE LAWS 27.07.2026 Relevant Act Section Case Law Title Citation Brief Summary Central Goods and Services Tax Act, 2017 Section 7 CG Tollway Ltd. v. Union of India Click Here Notice issued against the High Court order holding that VAT precedents dealing with works contracts are inapplicable under GST (a… Read More »
Supreme Court Issues Notice on Dismissal of Appeal Beyond Section 107(4) Outer Condonation Limit Supreme Court Issues Notice on Dismissal of Appeal Beyond Section 107(4) Outer Condonation Limit Issue Whether the Appellate Authority and High Court were justified in rejecting an appeal for delay beyond the maximum condonable period under Section 107(4), where the limitation… Read More »
IGST Remitted Inadvertently Under Wrong Major Head Must Be Appropriated Towards CGST and SGST Liabilities Issue Whether a taxpayer who inadvertently paid its entire tax liability under the IGST head instead of splitting it between CGST and SGST can seek direct adjustment/appropriation of the IGST payment towards CGST and SGST liabilities instead of paying fresh… Read More »
Assessment Order Passed Without Granting Requested Personal Hearing Violates Section 75(4) and Is Void Issue Whether an assessment order confirming tax demands under Section 75 can be sustained when the taxpayer’s explicit request for a personal hearing was denied by the department. Facts The proceedings pertain to the assessment years 2017–18 through 2022–23 under the… Read More »
Section 74 SCN Lacking Specific Reasons and Relied-Upon Documents Is Invalid; Consequential Recovery Quashed Issue Whether a Show Cause Notice issued under Section 74(1) that merely reproduces the statutory text without stating specific reasons or providing relied-upon documents is legally valid, and whether consequential recovery orders and bank account attachments can be sustained. Facts A… Read More »
Reversal of Input Tax Credit Solely Due to Retrospective Cancellation of Supplier’s Registration Without Document Evaluation Is Invalid Issue Whether the reversal of Input Tax Credit (ITC) under Section 73 can be confirmed solely on the ground of retrospective cancellation of the supplier’s registration, without considering the documentary evidence submitted by the purchaser and after… Read More »
Assessment Order Passed Without Issuing Mandatory ASMT-10 Notice Is Void And Quashed Assessment Order Passed Without Issuing Mandatory ASMT-10 Notice Is Void And Quashed Issue Whether an assessment order confirming a tax demand based on return discrepancies and Input Tax Credit (ITC) reversal can be sustained when no prior notice in Form GST ASMT-10 was… Read More »
Supreme Court Issues Notice on Revenue’s Demand for GST on DBFOT Road Construction Toll Rights Supreme Court Issues Notice on Revenue’s Demand for GST on DBFOT Road Construction Toll Rights Issue Whether the right to collect toll granted by NHAI under a DBFOT concession agreement constitutes non-monetary consideration for works contract services under Heading 9954… Read More »
INCOME TAX CASE LAWS 26.07.2026 Relevant Act Section Case Law Title Citation Brief Summary Income-tax Act, 1961 Section 4 Burgess English Senior Secondary School v. ITO Click Here Applying the principle of consistency, the school’s income/surplus could not be assessed in its hands since the AO had accepted its claim in earlier years that it… Read More »