Rule 29C Income tax Rules 1962 1[Declaration by person claiming receipt of certain incomes without deduction of tax. 29C. (1) A declaration under sub-section (1) or under sub-section (1A) of section 197A shall be in Form No. 15G and declaration under sub-section (1C) of section 197A shall be in Form No. 15H. (2) The declaration referred to in… Read More »
10 IMPORTANT GST CASE LAWS 17.02.2025 Sr No Case Law Title Brief Summary Citation Relevant Section and Act 1 S P Singh Constructions P Ltd., In re Mobilization Advance in EPC Contract Treated as Consideration for GST; Time of Supply is Date of Receipt Click Here Section 2 Central Goods and Services Tax Act, 2017… Read More »
GST Demand Order Set Aside for Denial of Personal Hearing; Matter Remanded Issue: Whether a GST demand order is valid when the adjudicating authority fails to provide an opportunity for a personal hearing despite the assessee’s request, thereby violating the principles of natural justice. Facts: The assessee received a summons and filed a reply with… Read More »
Writ Petition Challenging GST Assessment Dismissed; Assessee Relegated to Statutory Remedy Issue: Whether a writ petition is maintainable against a GST assessment order passed under Section 74 (involving fraud) when an alternate statutory remedy of appeal is available. Facts: The assessee, a provider of tour packages, classified themselves as a ‘tour operator’ for GST purposes.… Read More »
GST Assessment and Appellate Orders Quashed as No Separate date fixed for reply to SCN and Date of Hearing Issue: Whether the assessment order passed under Section 73 of the GST Act and the subsequent appellate order are valid when the assessee was not provided with a proper opportunity of hearing, violating the principles of… Read More »
GST Assessment Order Set Aside for Lack of Proper Notice; Matter Remanded with Directions to Deposit 10% of Disputed Tax Issue: Whether the assessment order passed under the GST Act is valid when the assessee was not properly informed of the proceedings and was not given a sufficient opportunity to respond, thereby violating the principles… Read More »
GST Assessment Order Set Aside for Lack of Opportunity; Matter Remanded with Directions of 10% Deposit Issue: Whether a GST assessment order is valid when it is passed without considering the assessee’s request for additional time to respond and without providing a reasonable opportunity of hearing. Facts: The assessee, a registered transport contractor under GST,… Read More »
Arrest of Assessee Despite Court Summons May Amount to Contempt of Court Issue: Whether the arrest of an assessee, despite the issuance of summons for their appearance before the court, amounts to contempt of court. Facts: Summons were issued to the assessee by a revenue officer for recording a statement. These summons were served after… Read More »
Interim Bail Granted in GST Evasion Case Due to Lack of Justification for Arrest Issue: Whether the arrest and continued detention of the petitioner accused of GST evasion is justified, and whether interim bail should be granted. Facts: The petitioner was accused of evading GST by falsely claiming Input Tax Credit (ITC) amounting to Rs.… Read More »
Appeal to High Court on Service Taxability Dismissed , It has to be filed with Supreme Court only Issue: Whether an appeal to the High Court is maintainable against a CESTAT order that deals with the taxability and valuation of services. Facts: The CESTAT set aside an order imposing service tax on a collaboration agreement,… Read More »