Petition dismissed as the assessee had not exhausted alternate remedies. Summary in Key Points: Issue: Whether a writ petition challenging a GST order can be entertained when the assessee has not exhausted the alternate remedy of appeal available under the GST Act. Facts: The assessee filed a writ petition directly in the High Court, challenging… Read More »
GST Assessment Order Set Aside as Show Cause Notice being uploaded under wrong tab on the GST portal Summary in Key Points: Issue: Whether a GST assessment order is valid when the show cause notice (SCN) was not properly served on the assessee, denying them an opportunity to respond and explain discrepancies. Facts: The assessee… Read More »
GST Demand Order Set Aside for Lack of Reasoning and Consideration of Assessee’s Response Summary in Key Points: Issue: Whether a GST demand order passed under Section 73 is valid when the tax authority fails to consider the assessee’s response to the show cause notice (SCN) and provide reasoning for its decision. Facts: The assessee… Read More »
GST Demand Order Set Aside for Being Based on a Quashed Show Cause Notice Summary in Key Points: Issue: Whether a GST demand order is valid when it is based on a previously quashed show cause notice (SCN). Facts: The revenue department issued an SCN and a subsequent demand order against the assessee. The assessee… Read More »
Cancellation of GST Registration Set Aside for Lack of Opportunity and Retrospective Effect Summary in Key Points: Issue 1: Whether the cancellation of the assessee’s GST registration was valid when the assessee was not given a reasonable opportunity to respond to the show cause notice (SCN). Issue 2: Whether the retrospective cancellation of the assessee’s… Read More »
Stay order on recovery proceedings based on Rule 96(10) pending further orders Summary in Key Points: Issue: Whether recovery proceedings based on Rule 96(10) of the CGST Rules can be stayed considering the Kerala High Court’s decision in Sance Laboratories (P.) Ltd. v. Union of India and the subsequent amendment to Rule 86(4B)(b). Facts: The… Read More »
Stay order on the operation of Circular No. 204/16/2023-GST, which levied tax on corporate guarantees. Summary in Key Points: Issue: Whether providing a corporate guarantee by a holding company to its subsidiary company constitutes a supply of services liable for GST. Facts: The revenue department issued a notice to the petitioner seeking information regarding corporate… Read More »
9 IMPORTANT INCOME TAX CASE LAW 23.01.2025 Sr No Case Law Title Brief Summary Citation Relevant Act and Section 1 Dy. CIT v. Max Life Insurance Co. Ltd. ITAT has the power to entertain new grounds under Section 254 even if not raised earlier CLICK HERE Section 10(15)(iv) Income Tax Act, 1961 2 Dhananjay Sanjogta… Read More »
Prosecution proceedings quashed as the delay in depositing TDS and TCS was justified due to the COVID-19 pandemic. Summary in Key Points: Issue: Whether prosecution for delay in depositing TDS/TCS can be quashed when the assessee demonstrates reasonable cause for the delay due to the impact of the COVID-19 pandemic. Facts: The assessees collected TDS/TCS… Read More »
Deputy Commissioner can rectify a mistake in the challan if Assessee Deposited Tax by TAN instead of PAN Summary in Key Points: Issue: Whether the Deputy Commissioner can rectify a mistake in the challan (tax payment receipt) by correcting the PAN number to enable the release of the refund due to the assessee. Facts: The… Read More »