Monthly Archives: May 2025

Writ Petition Against Assessment Order Dismissed Due to Availability of Statutory Appeal and Lack of Extraordinary Circumstances.

By | May 27, 2025
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Writ Petition Against Assessment Order Dismissed Due to Availability of Statutory Appeal and Lack of Extraordinary Circumstances. Issue: Whether a writ petition challenging a notice and an assessment order, where additions were made based on incriminating material, should be entertained by the High Court when a statutory alternate remedy of appeal is available, and there… Read More »

Liabilities owed to banks for unpresented cheques treated as bogus credits Addition Upheld

By | May 27, 2025
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Cash Credit: Addition Upheld as Assessee Failed to Prove Bogus Bank Liabilities. Issue: Whether liabilities reflected in an assessee’s books of account, purportedly owed to banks but not supported by bank statements, can be treated as bogus credits and added to the assessee’s income under Section 68 of the Income-tax Act, 1961, when the assessee… Read More »

Cancellation of Trust Registration Under Section 12AB(4) Cannot Be Retrospective.

By | May 27, 2025
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I. Cancellation of Trust Registration Under Section 12AB(4) Cannot Be Retrospective. Issue: Whether registration of a charitable society under Section 12A can be cancelled with retrospective effect from Assessment Year 2018-19 by invoking ‘specified violations’ under Section 12AB(4) of the Income-tax Act, 1961, given that Section 12AB(4) was inserted by the Finance Act, 2022, with… Read More »

IMPORTANT GST CASE LAWS 23.05.2025

By | May 26, 2025
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IMPORTANT GST CASE LAWS 23.05.2025 Section Case Law Title Brief Summary Citation Relevant Act 7 (CGST Act) Shashi Ranjan Constructions (P.) Ltd. v. Union of India Transfer of development rights amenable to GST as assessee got right on property after completion post-GST regime. Click Here Central Goods and Services Tax Act, 2017 17(5)(d), 16(1) (CGST… Read More »

Category: GST

Pre-deposit for Appeals: Payment Through Electronic Credit Ledger Valid : Supreme Court

By | May 26, 2025
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Pre-deposit for Appeals: Payment Through Electronic Credit Ledger Valid Issue: Whether pre-deposit for filing an appeal under Section 107 of the Central Goods and Services Tax (CGST) Act can validly be made using the Electronic Credit Ledger (ECL) instead of the Electronic Cash Ledger (ECSL). Facts: For the period February 28, 2018, to January 14,… Read More »

Demand of ITC Due to Retrospective Supplier Cancellation: Order Set Aside as Supplier’s Cancellation Quashed

By | May 26, 2025
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I. Demand of ITC Due to Retrospective Supplier Cancellation: Order Set Aside as Supplier’s Cancellation Quashed Issue: Whether a demand for Input Tax Credit (ITC) from an assessee under Section 73 of the GST Act is sustainable when the demand is based solely on the retrospective cancellation of the GST registration of one of the… Read More »

Arrest for Ineligible ITC: Bail Granted Due to Lack of Notice and “Reason to Believe”

By | May 26, 2025
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Arrest for Ineligible ITC: Bail Granted Due to Lack of Notice and “Reason to Believe” Issue: Whether an applicant accused of passing on ineligible Input Tax Credit (ITC) without actual supply of goods can be arrested without issuing a prior notice, fulfilling pre-conditions under Section 69 of the CGST Act, or conducting assessment proceedings to… Read More »

Category: GST