SLP Dismissed for Delay in Case of Educational Trust’s , Development fees treated as capital expenditure Issue: Whether the Supreme Court should entertain a Special Leave Petition (SLP) filed with a significant delay of 504 days against a High Court order that upheld the Tribunal’s decision in favor of an educational trust regarding the treatment… Read More »
Reopening Notice for Bogus LTCG Set Aside Due to Lack of Prima Facie Belief Issue: Whether a reopening notice issued under Section 148 of the Income-tax Act, 1961, for alleged bogus Long Term Capital Gains (LTCG) is valid when the Assessing Officer fails to establish a prima facie belief of income escaping assessment. Facts: The… Read More »
Section 197 Income Tax : Certificate for deduction at lower rate. Certificate for deduction at lower rate. 197. 1(1) 2[Subject to rules made under sub-section (2A), 3[where, in the case of any income of any person 4[or sum payable to any person], income-tax is required to be deducted at the time of credit or, as… Read More »
Trade advances and payments to group companies not considered deemed dividends. Clarification on Business Expenditure, Deemed Dividends, and Inter-Company Transactions Key Issues and Decisions: I. Deductibility of Hazardous Waste Disposal Expenses: Issue: Whether the assessee, a bulk drug manufacturer, can claim a deduction for expenses incurred in the disposal of hazardous waste (spent solvents/scrap) beyond… Read More »
Important GST Case Laws 14.02.2025 Sr No Case Law Title Brief Summary Citation Relevant Section and Act 1 GSTN issued new advisory for GST Registration process GSTN issued an update regarding Aadhaar authentication and GSK visits. Click Here Section Central Goods and Services Tax Act, 2017 2 Saroja Kumar Pani v. Commissioner of Commercial Taxes… Read More »
Refund of Pre-GST (VAT Regime) Taxes Ordered Under Transitional Provisions Issue: Can a taxpayer claim a refund of taxes collected during the pre-GST (VAT) regime that were not refunded under the old system, even after the transition to GST? Facts: The assessee had a pending refund claim from the VAT regime. Part of this amount… Read More »
GST Transitional Issue – Assessee is entitled to relief when errors in the migration of data from the old tax system to the new GST system (ACES-GST) Issue: Whether an assessee is entitled to relief when errors in the migration of data from the old tax system to the new GST system (ACES-GST) resulted in… Read More »
Detention of Goods – Opportunity of Hearing Mandated Before Adjudication Issue: Whether the detention of goods in transit is valid without providing the assessee an opportunity of hearing. Facts: A show cause notice (GST MOV 07) was issued to the assessee regarding the detention of goods and conveyances in transit. The assessee filed a writ… Read More »
Employee Not Liable for GST Offences of Company: SLP Dismissed by Supreme Court Common Facts: Maersk-Denmark, a Danish shipping company, appointed MLIPL as its Steamer agent in India. The petitioner, ‘X’, was the Taxation Manager of MLIPL and held a power of attorney to represent Maersk before tax authorities. An investigation by tax authorities alleged… Read More »
GST Appeal Rejection Set Aside : GST Appeal time is based on Calendar months rather than fixed days. Issue: Whether the appellate authority correctly interpreted the limitation period for filing an appeal under Section 107 of the CGST Act, and whether the rejection of the appeal solely on the ground of limitation was valid. Facts:… Read More »