GST Appeal Dismissal for Non-Prosecution Deemed Unlawful: Matter Remanded for Merits Examination Summary: The Appellate Authority dismissed an appeal filed by the assessee for non-prosecution. However, the court held that this dismissal was not in conformity with the law. It stated that even if the assessee was not present, the Appellate Authority should have reserved… Read More »
GST Assessment Set Aside due to Reminder Notices Uploaded on “Additional Notices and Orders” tab on the GST Portal Summary: In this case, a cement distributor (assessee) faced a GST audit for the Assessment Year 2019-2020, revealing discrepancies like non-filing of returns, non-payment of Reverse Charge Mechanism (RCM) on freight, and non-generation of e-way bills.… Read More »
Revocation of GST Registration Cancellation Allowed on payment of Dues Summary: The assessee’s GST registration was cancelled after a show cause notice. However, the assessee was willing to pay all outstanding dues (tax, interest, late fee, penalty, etc.) to have their registration reinstated. The court, referencing the Mohanty Enterprises case, decided to condone the delay… Read More »
Delayed filing their GSTR-3B return for FY 2019-20 , Remand of GST Case for Fresh Consideration Due to Amendment in Time Limit for Filing Returns Summary in Key Points: Issue: Whether a GST assessment order should be set aside and the assessee given an opportunity to respond to the show cause notice (SCN) in light… Read More »
Rebate Claims for Exported Telecom Services Allowed Despite Missing Original Documents Summary in Key Points: Issue: Whether the rejection of rebate claims for exported telecom services was justified due to the non-submission of original documents, which were lost during inter-departmental transfer within the revenue department. Facts: The petitioner, a telecom service provider, claimed rebates for… Read More »
8 IMPORTANT INCOME TAX CASE LAW 26.01.25 Sr No Case Law Title Brief Summary Citation Relevant Act 1 Discovery Networks Asia Pacific Pte Ltd. v. A.C.I.T Advertisement and distribution revenue taxable in India as business profits. Click Here Section 9 Income Tax Act, 1961 2 Discovery Networks Asia Pacific Pte Ltd. v. A.C.I.T Penalty… Read More »
Revenue Department is Obligated for Time-Bound Disposal of TDS Refund Application and Interest Payment Summary in Key Points: Issue: Whether the revenue department is obligated to process and dispose of a TDS refund application within a specific time frame and whether interest is payable on delayed refunds. Facts: The assessee filed a writ petition seeking… Read More »
Reopening of Assessment of a Dissolved Company is invalid Summary in Key Points: Issue: Whether the Assessing Officer (AO) can initiate reassessment proceedings under Section 148 of the Income-tax Act, 1961 against a company that has been dissolved. Facts: The assessee-company was dissolved in 2011. However, the AO issued a reopening notice under Section 148… Read More »
Notice under Section 148 issued against a deceased person held invalid. Summary in Key Points: Issue: Whether a notice issued under Section 148 of the Income-tax Act, 1961 to a deceased person is valid, and whether reassessment proceedings can be initiated against the legal representatives of the deceased after the expiry of the limitation period.… Read More »
Transfer of Jurisdiction and Assessment Order Invalid under Section 127 of the Income-tax Act if , AO failed to provide a reasonable opportunity of hearing to the assessee and recording reasons for the transfer. Summary in Key Points: Issue: Whether the transfer of the assessee’s case to a different Assessing Officer (AO) and the subsequent… Read More »