Income Tax Reopening Notice Quashed: Resolution Plan by NCLT Discharges Tax Dues Summary in Key Points: Issue: Was the reopening notice issued under Section 148 valid after the approval of a resolution plan by the National Company Law Tribunal (NCLT) that discharged all income tax dues? Facts: The High Court held that a Section 148… Read More »
Assessment Order Time-Barred: DRP Directions Deemed Received on Upload Date on Portal Summary in Key Points: Issue: Was the assessment order passed within the time limit prescribed under Section 144C(13) after receiving directions from the Dispute Resolution Panel (DRP)? Facts: The DRP issued its directions on June 30, 2022, which were also uploaded to the… Read More »
Writ Petition Challenging Intimation under Section 143(1) Dismissed: Appeal Remedy Available : Section 246A does not mandate a pre-deposit for admitting and entertaining an appeal, Summary in Key Points: Issue: Could the High Court exercise its writ jurisdiction to interfere with an intimation under Section 143(1) raising a substantial tax demand, or was the assessee… Read More »
Revision under Section 263 Invalid:Exemption Claimed in Section 11, No Prejudice to Revenue Summary in Key Points: Issue: Was the Principal Commissioner of Income Tax (Pr.CIT) justified in invoking Section 263 to revise the assessment orders granting exemption under Section 11? Facts: The assessee trust obtained registration under Section 12A with retrospective effect. They filed… Read More »
Exemption under Section 10(23C)(iiiac) Allowed: Interest on Unspent Grants to be Included I. Section 10(23C)(iiiac) Title: Exemption under Section 10(23C)(iiiac) Allowed: Interest on Unspent Grants Included Summary in Key Points: Issue: Was the assessee-trust, running an educational institution, eligible for exemption under Section 10(23C)(iiiac) despite receiving less than 50% of total receipts as government grants?… Read More »
Provisional Attachment Order Set Aside: Transaction Not Benami Summary in Key Points: Issue: Was the provisional attachment of the property justified under the Prohibition of Benami Property Transactions Act, 1988? Facts: The Information Wing received information about a property purchase agreement between S (alleged benamidar) and ICON Constructions (interested party). It was alleged that the… Read More »
GST CASE LAWS 02.02.2025 Sr No Case Law Title Brief Summary Citation Relevant Act 1 Ram Constructions v. Union of India Assessee held eligible to take Input Tax Credit for delayed returns filed for FY 2017-18. Click Here Section 16 Central Goods and Services Tax Act, 2017 2 Gateway Paradise Assam (P.) Ltd. v. State… Read More »
GST Detention of Goods and Conveyance Quashed due to Lack of Evidence because no samples were taken or tests conducted to establish the difference in goods Summary in Key Points: Issue: Was the detention of the assessee’s goods and conveyance, and the subsequent demand under Section 129(3), justified? Facts: The assessee’s goods were intercepted in… Read More »
GST Appeal Reinstated: Board Resolution Defect Not Sufficient for Rejection of Appeal Summary in Key Points: Issue: Was the rejection of the petitioner’s appeal justified due to alleged defects in the board resolution filed with the appeal memo? Facts: The petitioner challenged an order rejecting their appeal, arguing that the board resolution was defective. Their… Read More »
GST Demand Order Quashed: Unreasoned Order Demonstrates Non-Application of Mind Summary in Key Points: Issue: Was the demand order valid when it was unreasoned and demonstrated a lack of application of mind? Facts: The impugned order under Section 73 followed a show cause notice to which the assessee submitted a detailed response. The order stated… Read More »