GST Refund Claim for Exports Rejected as Time-Barred ,Limitation period for refund runs from date of vessel’s departure. Issue: Whether a refund application for zero-rated granite exports was filed within the limitation period prescribed under Section 54 of the CGST Act. Facts: The assessee filed a refund application on March 21, 2024, for zero-rated granite… Read More »
GST Refund Application to be Processed on Merits Due to Exclusion of Time Period Issue: Whether a GST refund application, initially rejected for being time-barred, should be reconsidered in light of Notification No. 13/2022-Central Tax, which excludes the period from March 1, 2020, to February 28, 2022, for calculating the limitation period. Facts: The assessee’s… Read More »
Opportunity Granted for Revocation of GST Registration Cancellation Upon Payment of Dues Issue: Whether an assessee can be allowed to file an application for revocation of cancellation of GST registration after the cancellation order has been issued, and under what conditions. Facts: The petitioner’s GST registration was cancelled. The petitioner filed a writ petition seeking… Read More »
GST Registration Restored: Cancellation Based on Single Inspection Deemed Unjustified Issue: Whether the cancellation of GST registration based solely on a single inspection where no one was present at the registered place of business is valid, especially when the firm has been filing returns and conducting transactions. Facts: The petitioner’s GST registration was cancelled. The… Read More »
Input Tax Credit Allowed for AY 2019-20 Due to Amendment in Section 16(5) of GST Act Issue: Whether the disallowance of Input Tax Credit (ITC) for AY 2019-20 is valid considering the amendment to Section 16 of the GST Act, which inserted sub-section (5) regarding the time limit for claiming ITC. Facts: The assessee challenged… Read More »
Specially Designed Transformers for WOEG Not Exempt from GST Whether a specially designed transformer for Wind Operated Electricity Generators (WOEG) qualifies for GST exemption under Notification No. 1/2017-Central Tax(Rate). Facts: The appellant supplied specially designed transformers for WOEG, which perform the dual function of stepping down and stepping up voltage. An advance ruling was sought… Read More »
Show Cause Notice for GST on Assignment of Leasehold Rights Set Aside Whether GST is leviable on the assignment of long-term leasehold rights, and consequently, whether the show cause notice issued for charging GST on such a transaction is valid. Facts: The assessee challenged a show cause notice issued by the respondent authority demanding GST… Read More »
9 IMPORTANT INCOME TAX CASE LAWS 13.02.2025 Sr No Case Law Title Brief Summary Citation Relevant Section and Act 1 Khushboo Anand Bhayani v. Income-tax Officer Reopening of assessment quashed as no independent opinion was formed. Reopening Notice Quashed Due to Change of Opinion and Lack of Tangible Material , It Based on Information from… Read More »
Time Spent Challenging Reassessment Notice Does Not Extend Limitation Period Issue: Whether the time spent by an assessee in challenging a reassessment notice under Section 148 of the Income-tax Act, 1961, can be excluded from the calculation of the limitation period for issuing the notice under Section 149. Facts: The assessee challenged a reassessment notice… Read More »
Jurisdictional Assessing Officer (JAO) retains the power to assess or reassess even after faceless assessment schemes Key Issues and Decisions: I. Jurisdiction to Issue Reopening Notice: Issue: Whether the introduction of faceless assessment schemes and Section 144B diminishes the power of the Jurisdictional Assessing Officer (JAO) to issue reopening notices under Section 148. Decision: The… Read More »