Exemption under Section 10(23C)(iiiad) cannot be denied solely for belated return filing, especially when aggregate receipts are below the specified limit. Issue: Whether an educational institution can be denied exemption under Section 10(23C)(iiiad) of the Income-tax Act, 1961, solely on the ground that its return of income was filed belatedly under Section 148 (reassessment proceedings)… Read More »
Compensation from family settlement for relinquishing settled possession and beneficial interest in a property is taxable as capital gains, not income from other sources. Issue: Whether an amount received by an assessee in the course of a family settlement regarding a property, in which the assessee had been in settled possession and held beneficial interest… Read More »
IMPORTANT GST CASE LAW 30.05.25 Section/Rule Case Law Title Brief Summary Citation Relevant Act/Rule 2 (IGST Act) Columbia Sportswear India Sourcing (P.) ltd. v. Union of India Services provided by petitioner as an independent service provider, not an ‘intermediary’; qualifies as ‘export of services’. Click Here Integrated Goods and Services Tax Act, 2017 16 (CGST… Read More »
I. GST demand order set aside due to improper SCN upload and denied personal hearing, even if portal issue was later rectified. II. Challenge to GST limitation extension notifications is stayed pending Supreme Court’s decision. I. GST Demand Order Set Aside Due to SCN Upload in Wrong Portal Tab and Denied Personal Hearing. Issue: Whether… Read More »
I. Writ petition against GST demand order is dismissed as assessee failed to avail personal hearing opportunity; appeal is the proper remedy. II. Challenge to GST limitation extension notification is stayed pending Supreme Court’s decision. I. GST Demand Order Not Subject to Writ Intervention When Personal Hearing Opportunity Was Granted But Not Availed. Issue: Whether… Read More »
GST demand order set aside and remanded because it was cryptic, template-based, and failed to consider the petitioner’s reply to the SCN. Issue: Whether a GST adjudication order passed under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017), confirming a demand, is valid if it is “cryptic” and “template-based,”… Read More »
GST appeal restored and bank account release directed due to marginal delay, portal access difficulty, and non-constituted appellate tribunal. Issue: When an assessee’s appeal against an assessment order under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017), is dismissed by the appellate authority solely due to a marginal delay… Read More »
SLP dismissed: Excess stock found in search/inspection triggers Sections 73/74, not Section 130 of CGST Act. Issue: Whether a Special Leave Petition (SLP) filed by the revenue challenging a High Court judgment, which held that if excess stock is found during a search or inspection, proceedings should be initiated under Sections 73/74 of the Central… Read More »
Appeal to appellate authority restored due to condoned 192-day delay, caused by proprietor’s ill-health and reliance on accountant unaware of proceedings. Issue: Whether a High Court should set aside an appellate order dismissing an appeal on grounds of limitation (192 days delay) and condone the delay, thereby restoring the appeal for hearing on merits, when… Read More »
GST orders quashed and remanded due to SCN upload in wrong tab and denied hearing, as opportunity of hearing and proper notice service are mandatory. Issue: Whether an assessment order passed under Section 74 of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017), and a subsequent appellate order upholding it, are valid… Read More »