Registration Restored Upon Payment of Outstanding GST Dues. Issue: Whether a GST registration cancelled for non-filing of returns can be restored upon the assessee’s payment of all outstanding revenue dues and agreement to pay any further dues. Facts: The assessee’s GST registration was cancelled for failure to file returns. The assessee filed a petition stating… Read More »
Retrospective Revision of GST Reimbursement Rates Requires Reconsideration. Issue: Whether a retrospective revision of normative rates for GST reimbursement in a coal transportation contract can justify deductions from payments already made based on previously agreed rates. Facts: The assessee, a coal transportation company, was awarded a contract on December 28, 2015. The assessee was paid… Read More »
GST can be Imposed on Khadi and Village Products Despite Prior Exemptions in VAT Law Issue: Whether the Kerala Khadi & Village Industries Board, a statutory body, can claim exemption from GST on the sale of khadi and village products, based on prior exemptions under VAT and service tax laws, despite the absence of such… Read More »
1अप्रैल 2025 से Cash में लेन-देन करने पर INCOME TAX OFFICER पूछेगा यह प्रश्न NEW INCOME TAX RULES
29 IMPORTANT INCOME TAX CASE LAWS 04.03.2025 Section Case Law Title Brief Summary Citation Relevant Act 2(15) Income-tax Officer (Exemption) v. St. John Ambulance Association Matter restored to Assessing Officer to determine if first aid training activities are charitable. Click Here Income-tax Act, 1961 2(19AA) Reckitt Benckiser Healthcare India (P.) Ltd. v. Deputy… Read More »
Mere cash receipt violating 269ST does not void underlying agreement in civil court. Section 269ST Violation Does Not Void Agreement; Unjust Enrichment Prevented Issue: Whether a cash payment made in violation of Section 269ST of the Income-tax Act, 1961, renders the underlying collaboration agreement void and precludes a civil court from entertaining a suit for… Read More »
Assessee Directed to Appeal Rectification Order Under Section 154: This case deals with the appropriate recourse for an assessee when a rectification order under Section 154 is passed, correcting an earlier assessment order made under Section 147 (reassessment). Issue: Whether the assessee, who filed a writ petition against a rectification order under Section 154, should… Read More »
AO must grant time for reply if assessee requests adjournment under 148A(b) This case highlights the crucial aspect of providing a reasonable opportunity to be heard in reassessment proceedings under Section 148A. Here’s a summary: Issue: Whether an Assessing Officer (AO) is required to grant time to an assessee to file a reply to a… Read More »
Combined order of objections and assessment under 80-IA violates natural justice. This case deals with the procedural irregularities in reassessment proceedings under Section 148, specifically concerning the handling of objections and the issuance of a combined order. Here’s a summary: Issue: Whether the Assessing Officer (AO) erred by issuing a combined order that disposed of… Read More »
Cancellation of 80G approval unjustified if FCRA funds are utilized as per statutory requirements. This case addresses the cancellation of 80G approval for a charitable trust and focuses on the proper utilization of funds. Here’s a summary: Issue: Whether the Commissioner (Exemption) was justified in cancelling the 80G approval of the assessee-trust. Facts: The Commissioner… Read More »