Insufficient Evidence Leads to Deletion of Section 69C Addition Summary in Key Points: Section 69C, AY 2020-21: This case deals with additions made under Section 69C of the Income-tax Act, 1961, which pertains to unexplained expenditure found during search and seizure operations. Issue 1: Interior Designer Payments: The Assessing Officer (AO) made additions for alleged… Read More »
Reopening Notice under Section 148 of the Income Tax Act valid if assessee had failed to avail of opportunities to respond to the notice. Summary in Key Points: The assessee sold an immovable property during the relevant assessment year but failed to file a return. A notice under section 148A(b) was issued, alleging that income… Read More »
Application for compounding of an offense under Section 276B could not be rejected if the main accused company had not filed any such application. Summary in Key Points: A director of a company was prosecuted under Section 276B for the company’s failure to deposit TDS. The director filed an application for compounding of offences under… Read More »
Payments retained by e-commerce platforms were service fees, not commissions TDS u/s Section 194H was not applicable in this case. Summary in Key Points: An assessee engaged in trading on e-commerce platforms was assessed for non-deduction of TDS under section 194H on payments retained by the platforms. The Assessing Officer disallowed 30% of the payments… Read More »
Important Case Laws on Goods and Services Tax (GST) Sr No Case Law Citation Relevant Act Section Brief Summary 1 Muhammed Abdul Saini v. State Tax Officer Click here Central Goods and Services Tax Act, 2017 16(2)(c) Section 16(2)(c) is valid and serves a legitimate purpose in ensuring effective functioning of the GST system.… Read More »
Stay Order Granted on Deposit of 10% of Disputed Tax if Tribunal has not been constituted.: High Court Summary: First Appellate Authority’s Order: The first appellate authority passed an order against the assessee. Non-Constitution of Tribunal: The Tribunal had not yet been constituted. Interim Relief: The court granted interim relief to the assessee, directing the… Read More »
Commissioner Cannot Review Appellate Authority’s Order under GST : High Court Summary: Refund Claim: The assessee filed a refund claim, which was rejected. Appellate Authority’s Order: The appellate authority directed the department to process the refund claim. Commissioner’s Review: The Commissioner reviewed the appellate authority’s order and rejected the refund claim. Power of Commissioner: The… Read More »
Writ Petition Dismissed Where Statutory Alternative Remedy Available: High Court Summary: Order Under Section 73: The department passed an order under Section 73 against the assessee. Writ Petition Filed: The assessee filed a writ petition challenging the order. Statutory Alternative Remedy: The court held that the assessee had a statutory alternative remedy of filing an… Read More »
Non-Government Employees Welfare Society Not an ‘Association of Persons’ not liable to pay tax due Summary: Attachment of Property: The petitioner’s property was attached for recovery of tax dues of a non-government employees welfare society. Liability of Members: The revenue authorities argued that the members of the society were liable for the tax dues. Scope… Read More »
Section 16(2)(c) of CGST Act is Valid and Serves a Legitimate Purpose : High Court Summary: Constitutional Challenge: The appellant challenged the constitutionality of Section 16(2)(c) of the CGST Act. Burden on Recipients: The appellant argued that the provision imposed an unreasonable burden on recipients to ensure supplier compliance. Legitimate Purpose: The court upheld the… Read More »