7 IMPORTANT GST CASE LAWS 29.01.2025 Sr No Case Law Title Brief Summary Citation Relevant Section and Act 1 Graphite India Ltd. v. State of Bihar SLP dismissed, Input Tax Credit not carried forward from VAT to GST regime can only be claimed as set-off. Click Here Section 16 Central Goods and Services Tax… Read More »
Anticipatory Bail Granted to Tax Practitioner Accused of Aiding GST Evasion Summary in Key Points: Issue: Whether anticipatory bail should be granted to a tax practitioner accused of facilitating GST evasion by assisting in the registration of a firm using fake documents. Facts: The petitioner, a tax practitioner, was accused of aiding GST evasion by… Read More »
Self-Certified Copy of Order not required while filing GST Appeal When Order Is Available on GST Portal Summary in Key Points: Issue: Whether the Appellate Authority can dismiss an appeal for non-submission of a certified copy of the order when the order is available on the common portal. Facts: The assessee’s appeal against an order… Read More »
GST Demand Set Aside for Being Contrary to the Show Cause Notice and Subsequent Communication Summary in Key Points: Issue: Whether a GST demand order is valid when it contradicts the show cause notice (SCN) and is based on incorrect information. Facts: The assessee, who had sold a wind electric generator park through a slump… Read More »
GST Demand Order stayed pending clarification on the taxable value of supplies. Summary in Key Points: Issue: Whether a show cause notice (SCN) issued under Section 73 of the GST Act is valid when it contains errors in the quoted provision and fails to address the assessee’s explanation regarding the disputed Input Tax Credit (ITC)… Read More »
GST Refund Allowed for Export Proceeds Realized in Indian Rupees Through a Vostro account. Summary in Key Points: Issue: Whether a GST refund can be denied for export proceeds realized in Indian Rupees instead of freely convertible foreign currency. Facts: The assessee, engaged in the export of goods, had their refund application rejected because the… Read More »
SLP dismissed, Input Tax Credit not carried forward from VAT to GST regime can only be claimed as set-off. Summary in Key Points: Issue: Whether an assessee is entitled to a refund of unutilized Input Tax Credit (ITC) from the VAT regime that was not carried forward to the GST regime through the TRAN-1 form.… Read More »
How to directly save pdf from Internet Brower to Google Drive There are a few ways to directly save a PDF from your internet browser to Google Drive: 1. Using the “Save to Google Drive” Extension: Install the extension: If you don’t have it already, you can add the “Save to Google Drive” extension to… Read More »
7 IMPORTANT INCOME TAX CASE LAWS 29.01.2025 Section Case Law Title Brief Summary Citation Relevant Section and Act 1 Accelerated Freeze Drying Co. Ltd. v. Assistant Commissioner of Income-tax Circle I Assessee entitled to additional depreciation for plant and machinery used in the process of accelerated freeze drying. Click Here Section 32 Income Tax Act,… Read More »
Protection of Bona Fide Purchasers of Property in Court Auction without notice of the prior tax proceedings Summary in Key Points: Issue: Whether the Income Tax Department can proceed against a bona fide purchaser of property in a court auction when the property was subject to prior tax proceedings against the original owner. Facts: The… Read More »