GST Registration Revocation Allowed; Portal to Reopen for Payment of Dues Issue: Whether an assessee whose GST registration was cancelled should be allowed revocation and have the portal reopened for payment of outstanding dues. Facts: The assessee’s GST registration was cancelled. The assessee filed a writ petition stating that all revenue dues had been paid… Read More »
GST Registration can not be cancellled due to Temporary suspension of business Retrospective GST Registration Cancellation Quashed; Revocation Allowed Issue: Whether the retrospective cancellation of GST registration due to alleged non-existence at the registered address, and the subsequent rejection of the revocation application due to a pending penalty show cause notice, are valid under Section… Read More »
ITC Claim Remanded; Partial Deposit Required; Fresh Opportunity for Objections Issue: Whether an ITC claim rejected under Section 16(2) of the CGST Act, 2017, due to a mismatch between GSTR-3B and GSTR-2A returns, should be remanded for fresh adjudication, and what conditions should be imposed. Facts: The revenue rejected the assessee’s ITC claim under Section… Read More »
ITC Demand Remanded; Partial Deposit Required; Retrospective Amendment Considered Issue: Whether assessment orders and show cause notices uploaded on the GST portal, but allegedly not properly served via tender/RPAD, should be remanded for fresh adjudication, and how the retrospective amendment under Section 16(5) of the CGST Act impacts the demand. Facts: The assessee contended that… Read More »
ITC Claim Reinstated; Retrospective Amendment Requires Fresh Adjudication Issue: Whether an Input Tax Credit (ITC) claim, rejected due to a time limit violation under Section 16(4) of the CGST Act, 2017, should be reconsidered in light of the retrospective amendment inserting Section 16(5), which allows ITC claims for specified financial years through returns filed up… Read More »
Seizure of Cash and Silver Bars Under Section 67 Quashed; Cash Not ‘Goods’ Under GST Issue: Whether cash and silver bars can be seized under Section 67 of the CGST Act, 2017, during a search and seizure operation, and whether cash falls within the definition of “goods” under the Act. Facts: During a search operation,… Read More »
11 IMPORTANT INCOME TAX LAWS 27.02.2025 Section Case Law Title Brief Summary Citation 2(14) Income-tax Officer v. Smt. Laxmiben Amratlal Patel A tribunal cannot recall an order to examine a matter not raised before it. Click Here 2(15) JCIT-OSD(E) v. Gujarat Housing Board Receipts of statutory bodies for public functions are not business income. Click… Read More »
Section 148A Notices; Assessee’s Duty to Update Address, but Fresh Notice Issued Issue: Whether notices issued under Section 148A of the Income-tax Act, 1961, are valid when they were not served on the assessee’s email ID or by post due to the assessee’s failure to update their address and email ID with the Income-tax Department.… Read More »
Assessment Order Upheld; Sequence of Notices Immaterial in Faceless Assessment under sections 142(1) and 143(2) The sequence of notices under sections 142(1) and 143(2) is not material. Issue: Whether an assessment order under Section 143(3) read with Section 144B of the Income-tax Act, 1961, is valid when a notice under Section 142(1) was issued after… Read More »
Refund Application Rejected; Delay Condonation Denied Under Section 119(2)(b) Issue: Whether the assessee’s application for condonation of delay under Section 119(2)(b) of the Income-tax Act, 1961, and the subsequent refund claim, were rightly rejected due to the delay exceeding the prescribed limitation period under Instruction No. 13/2006. Facts: The assessee filed its return of income… Read More »