Fake donations claims to political parties and trusts Under Tax Scanner

By | December 13, 2025

CBDT NUDGEs taxpayers against the claims of bogus deductions through data-driven approach Fake donations claims to political parties and trusts Under Tax Scanner Many taxpayers revise returns after CBDT detection drive; SMS and email alerts sent from 12 December 2025 CBDT had launched ‘NUDGE’ campaign to help taxpayers correct returns Posted On: 13 DEC 2025… Read More »

Interim Relief Granted: Final Order Stayed due to Non-Issuance of Pre-Consultation Notice (DRC-01A)

By | December 13, 2025

Interim Relief Granted: Final Order Stayed due to Non-Issuance of Pre-Consultation Notice (DRC-01A) Issue Whether a Show Cause Notice (SCN) issued under Section 74 of the CGST/SGST Act is valid if the department failed to issue the mandatory Pre-consultation Notice (Form GST DRC-01A) as required under Section 74(5) read with Rule 142(1A), and whether the… Read More »

Category: GST

Writ Jurisdiction Cannot Be Invoked to Bypass Statutory Appellate Remedy (Reference/Appeal)

By | December 13, 2025

Writ Jurisdiction Cannot Be Invoked to Bypass Statutory Appellate Remedy (Reference/Appeal) Case Status Rikhab Chand Jain v. Union of India Supreme Court of India (2025) 169 taxmann.com 504 (SC) / 2025 INSC 1337 Issue Whether a High Court is justified in dismissing a Writ Petition under Article 226 on the ground that the appellant failed… Read More »

Category: GST

Blocking of Electronic Credit Ledger (ECL) Quashed; Pre-decisional Hearing & Independent Application of Mind Mandatory

By | December 13, 2025

Blocking of Electronic Credit Ledger (ECL) Quashed; Pre-decisional Hearing & Independent Application of Mind Mandatory Issue Whether the GST Department can validly block the Electronic Credit Ledger (ECL) under Rule 86A without providing a pre-decisional hearing and based solely on generic allegations (borrowed satisfaction) that the supplier is a “bill trader.” Facts The Action: The… Read More »

Category: GST