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 »
Rejection of Application for Registration under Section 12AA Set Aside Due to Typographical Error Issue: Whether the rejection of an application for registration under Section 12AA of the Income-tax Act, 1961, is valid due to a typographical error in the application, even though the assessee otherwise fulfills the requirements for registration. Facts: The assessee, a… Read More »
Loans taken prior to the assessment year cannot be added as unexplained cash credit. Additions under Section 68 Deleted for Unsecured Loans and Share Capital Key Issues and Decisions: I. Unsecured Loans from Various Parties: Issue: Whether the AO was justified in adding unsecured loans received by the assessee company as unexplained cash credit under… Read More »
Order Refusing Condonation of Delay in Filing Revised Return Set Aside; Matter Remanded to CBDT Issue: Whether an order refusing to condone the delay in filing a revised return under Section 139(5) of the Income-tax Act, 1961, is valid when it is passed by the Additional Commissioner (ITA Cell) with the approval of the Member… Read More »