15 Important Case Law on Income Tax and GST 12.01.2025 It seems you’re interested in a concise summary of recent Indian tax case laws! Here’s a table with the titles, brief summaries, and citations, categorized by relevant sections of the Income-Tax Act, 1961 and GST laws: Case Title Brief Summary Citation Relevant Act & Section… Read More »
GST Demand Order Set Aside for Lack of Reasoning and Non-Consideration of Assessee’s Reply Summary in Key Points: Issue: The assessee challenged a demand order that did not consider their detailed reply to a show cause notice regarding discrepancies in their GSTR-9 annual return. Facts: The assessee received a show cause notice for alleged under-declaration… Read More »
GST Registration Restoration Granted Based on Precedent: High Court Applies Coordinate Bench Order Summary in Key Points: Issue: The assessee, whose GST registration was canceled, sought restoration through a writ petition, claiming compliance with conditions set in a previous court order (Harish Mahanta case). Dispute: The revenue disputed the assessee’s claim of fulfilling the conditions.… Read More »
Delay in Applying for Revocation of GST Cancellation Condoned: High Court Prioritizes Compliance and Revenue Recovery Summary in Key Points: Issue: The assessee’s GST registration was canceled, and they filed an application for revocation, but it was delayed. Decision: The High Court, referring to the Mohanty Enterprises case, condoned the delay in filing the revocation… Read More »
GST Registration Cancellation Set Aside for Lack of Reasons: High Court Emphasizes “Speaking Order” Requirement Summary in Key Points: Issue: The assessee challenged the retrospective cancellation of their GST registration for allegedly violating the principles of natural justice and lacking proper reasoning. Facts: The assessee responded to the show cause notice, but the cancellation order… Read More »
GST Registration Restored: High Court Allows Payment of Dues After Cancellation for Non-Filing of Returns Summary in Key Points: Issue: The assessee’s GST registration was canceled due to non-filing of returns. Assessee’s Plea: The assessee expressed willingness to pay all outstanding dues to have their registration restored. Decision: The High Court set aside the cancellation… Read More »
GST Registration Cancellation order Quashed for Violation of Natural Justice: High Court Upholds Right to Hearing Summary in Key Points: Issue: The assessee challenged the cancellation of their GST registration under Section 23 and an order passed under Section 161, alleging a violation of natural justice. Violation: The authorities canceled the registration without granting the… Read More »
Intra-State Supply and TDS on Construction Across State Borders: High Court Clarifies GST Implications Summary in Key Points: Issue: A Joint Venture (JV) constructing a barrage across state borders faced issues with GST on intra-state supplies and Tax Deducted at Source (TDS). Facts: The JV had separate GSTINs for each state and raised separate invoices… Read More »
Constitutional Validity of Section 16(2)(c) of GST Act Challenged: High Court granted interim relief Summary in Key Points: Issue: A petition challenged the constitutional validity of Section 16(2)(c) of the GST Act, which deals with Input Tax Credit (ITC) eligibility. Petitioner’s Argument: The provision places an unreasonable burden on the purchaser of goods by requiring… Read More »