Department Must Pay Statutory Interest Under Section 56 on Delayed Refund of Mandatory Pre-Deposit Issue Whether the tax authorities are obligated under Section 56 of the CGST/DGST Act to pay statutory interest on the delayed refund of a mandatory pre-deposit, where the refund arose post appellate relief and was sanctioned after adjusting penalties. Facts A… Read More »
First Appellate Order Allowing IGST Credit While Sustaining Reversal, Interest, and Penalty for CGST/SGST Upheld Issue Whether the First Appellate Authority was justified in allowing IGST credit short-claimed in GSTR-3B vis-a-vis GSTR-2A while upholding the reversal of unsubstantiated CGST and SGST input tax credit (ITC). Whether the levy of consequential interest and penalty under non-fraud… Read More »
Cancellation Order Set Aside for Unserved SCN Subject to Filing Pending Returns Within 30 Days Issue Whether a GST registration cancellation order passed without serving a show cause notice (SCN) can be sustained, and whether the assessee can be permitted to restore its registration by filing all pending returns along with statutory dues. Facts The… Read More »
Omission of Rule 96(10) Applies Retrospectively Without Saving Clause; IGST Refund Recovery SCN and Order Quashed Issue Whether an SCN and consequential order demanding recovery of IGST refund on exports under the omitted Rule 96(10) of the CGST/GGST Rules can survive after its unconditional omission with effect from October 8, 2024 without a saving clause.… Read More »
GST is Payable on Mobilisation Advance Received for Works Contract Services at Time of Payment or Invoice Issuance Issue Whether GST is applicable on a mobilisation advance received by a contractor for works contract services, which is subsequently recovered from running account bills, and whether tax liability arises at the time of advance receipt/invoice issuance… Read More »
Enhanced Composition Scheme Turnover Limit Applicable Only From April 1, 2019, Disallowing Retrospective FY 2018-19 Claim Issue Whether a registered dealer under GST can claim the benefit of the enhanced composition levy turnover limit for FY 2018-19 with effect from February 1, 2019 under Notification 02/2019-CT, or if the enhanced threshold operates only from April… Read More »
INCOME TAX CASE LAW 17.09.2026 Relevant Act Section Case Law Title Citation Brief Summary Income-tax Act, 1961 Section 11 Sou Taradevi Asopa Foundation v. ITO Click Here Delay of 22 days in filing Form 10B audit report cannot lead to denial of Section 11 exemption if the report was available with CPC prior to… Read More »
Penalty Cannot Be Imposed Based on Vague Cyclostyled Notice Lacking Specific Grounds Issue Whether a penalty under Section 271(1)(c) of the Income-tax Act, 1961 can be validly imposed based on a cyclostyled show cause notice where irrelevant options were not struck off, making the notice vague and incapable of a proper response. Facts The Assessing… Read More »
Inordinate Delay of 1480 Days Without Sufficient Cause Refused; High Court Appeal Dismissed as Time-Barred Inordinate Delay of 1480 Days Without Sufficient Cause Refused; High Court Appeal Dismissed as Time-Barred Issue Whether an inordinate delay of 1480 days in filing an appeal under Section 260A by the Revenue department can be condoned, even after extending… Read More »
Tribunal Must Reconsider Additional Evidence in Paper Book II-A Filed with Rule 29 Affidavit Issue Whether the High Court was justified in remitting the matter back to the Tribunal to fresh-consider whether Paper Book No. II-A was duly filed under Rule 29 of the Income Tax (Appellate Tribunal) Rules, 1963 and whether the documents therein… Read More »