GST Demand for Tax and Penalty Set Aside as demand was issued more than 7 days from the date of notice u/s 129 Summary in Key Points: Issue: Whether a demand for tax and penalty under Section 129 of the GST Act is valid when it is issued beyond the prescribed time limit. Facts: A… Read More »
Interim Relief Granted in GST Appeal Due to Non-Constitution of Appellate Tribunal Summary in Key Points: Issue: Whether an assessee can be granted interim relief in a GST appeal when the Appellate Tribunal has not yet been constituted. Facts: The assessee wanted to file an appeal against an order by the First Appellate Authority but… Read More »
Writ Appeals Dismissed for Non-Exhaustion of Alternate Remedy of Appeal in GST Summary in Key Points: Issue: Whether writ jurisdiction can be invoked to challenge a GST order when an alternate remedy of appeal is available under the GST Act. Facts: The appellant-assessee filed writ petitions challenging an order passed by a GST officer, arguing… Read More »
Condonation of Delay in Application for Revocation of GST Registration Cancellation allowed on Payment of all dues Summary in Key Points: Issue: Whether the delay in filing an application for revocation of GST registration cancellation can be condoned. Facts: The assessee’s GST registration was cancelled. They later filed an application for revocation of cancellation, but… Read More »
Condonation of Delay in Application for Revocation of GST Registration Cancellation allowed on deposit of all outstanding dues Summary in Key Points: Issue: Whether the delay in filing an application for revocation of GST registration cancellation can be condoned. Facts: The assessee’s GST registration was cancelled. They later filed an application for revocation of cancellation,… Read More »
GST Registration Cancellation Revoked for Composition Taxpayer Due to cancellation order incorrectly applied Section 29(2)(c) of the CGST Act, which pertains to regular taxpayers, Summary in Key Points: Issue: Whether the cancellation of a GST registration for a composition taxpayer was valid when the cancellation order was based on a provision applicable to regular taxpayers.… Read More »
6 IMPORTANT INCOME TAX CASE LAWS 25.01.2025 Sr No Case Law Title Brief Summary Citation Relevant Section and Act 1 ACIT v. Nisha Jain Addition under Section 69A deleted as it was not supported by incriminating material. CLICK HERE Section 69A Income Tax Act, 1961 2 ACIT v. Nisha Jain Addition under Section 69A deleted… Read More »
Time limit for passing a revision order under Section 263 should be calculated from the date of the original assessment order :Dismissal of SLP Challenging High Court Order Summary in Key Points: Issue: Whether the Supreme Court should entertain a Special Leave Petition (SLP) filed by the revenue department challenging a High Court order regarding… Read More »
Assessee Entitled to Interest on Refunds Arising from Excess Self-Assessment Tax and Delayed Refunds Summary in Key Points: Issue 1 (Interest on Self-Assessment Tax): Whether the assessee is entitled to interest on a refund arising from excess self-assessment tax paid. Issue 2 (Additional Interest on Delayed Refunds): Whether the assessee is entitled to additional interest… Read More »
Condonation of Delay in Filing Revised Returns Allowed Based on Recasted Accounts Summary in Key Points: Issue: Whether the delay in filing revised income tax returns can be condoned when the delay is caused by the recasting of accounts ordered by the National Company Law Tribunal (NCLT). Facts: The assessee’s accounts were recasted and audited… Read More »