A summary of a show-cause notice cannot substitute a proper show-cause notice under Section 73. Issue: Whether a GST demand order passed under Section 73 is valid when there are procedural lapses, including the absence of a proper show cause notice, lack of authentication of documents, and denial of an opportunity of hearing. Facts: The… Read More »
GST Authorities must consider the taxpayer’s reply to a DRC-01A notice within the extended timeline. Issue: Whether a notice in Form GST DRC-01 issued before the expiry of the response time for Form GST DRC-01A is valid, and whether the assessee should be granted an opportunity to respond to the DRC-01A notice. Facts: The assessee… Read More »
Proceedings on GST Show Cause Notices Stayed Pending Final Disposal of Main Matter Issue: Whether proceedings on multiple show cause notices issued under the GST Act, demanding alleged short payment of tax, should be stayed pending the final disposal of a related main matter before the Supreme Court. Facts: Several taxpayers filed writ petitions in… Read More »
GST Refund Granted for Tax Paid on Notice Pay Recovery Issue: Whether the assessee is entitled to a refund of GST paid on notice pay recovery from employees, which was later clarified as not being taxable under GST law. Facts: The assessee deposited Rs. 45.14 lakhs as GST on notice pay recovery from employees who… Read More »
Registration can be revoked if returns were not filed for six months but have now been filed and taxes paid. Issue: Whether the cancellation of GST registration for non-filing of returns for a continuous period of six months can be revoked when the assessee claims to have filed the returns and paid the taxes, and… Read More »
Delay in Seeking Revocation of GST Registration Cancellation Condoned; Application to be Considered on Payment of Dues Issue: Whether the delay in filing an application for revocation of cancellation of GST registration can be condoned, and under what conditions. Facts: The assessee’s GST registration was cancelled following a show cause notice. The assessee expressed willingness… Read More »
Delay in Seeking Revocation of GST Registration Cancellation Condoned; Application to be Considered on Payment of dues Issue: Whether the delay in filing an application for revocation of cancellation of GST registration can be condoned, and under what conditions. Facts: The assessee’s GST registration was cancelled following a show cause notice. The assessee expressed willingness… Read More »
Rejection of Voluntary GST Registration Cancellation Application due to reconciliation Sheet for GSTR 1 and GSTR 3B Set Aside Issue: Whether the rejection of an assessee’s application for voluntary cancellation of their GST registration is valid when the assessee has filed all pending returns up to the date of the application. Facts: The assessee’s application… Read More »
GST Assessment Order Set Aside Due to Retrospective Amendment to Section 16; Matter Remanded Issue: Whether a GST assessment order disallowing Input Tax Credit (ITC) is valid in light of the retrospective amendment to Section 16 of the GST Act, which extended the time limit for claiming ITC. Facts: The assessee challenged an assessment order… Read More »
12 IMPORTANT INCOME TAX CASE LAW 20.02.2025 Section Case Law Title Brief Summary Citation 10(38) Nimesh Maheshbhai Shah HUF thro Nimesh Maheshbhai Shah v. Income-tax officer Reassessment notice is not justified if the assessee has fully and truly disclosed all material facts. Click Here 11 ITO (Exemption) Ward- Jaipur v. Rajasthan Cricket Association… Read More »