I. Demand Order Without Opportunity to File Reply and Be Heard is Invalid, Remanded for Fresh Adjudication Issue: Whether a demand order passed under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), is valid if the assessee was not afforded an opportunity to file a reply to the show cause… Read More »
I. Writ Not Maintainable When Appealable Order Shows Due Consideration and Personal Hearing Issue: Whether a writ petition challenging a summary show cause notice and summary order passed under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), is maintainable on the ground that the assessee’s reply was not duly considered,… Read More »
I. Writ Remedy Not Available When Appealable Order Considered Reply and Granted Personal Hearing Issue: Whether a writ petition is maintainable against an order passed under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), when the assessee claims their reply was not considered and no personal hearing was granted, but… Read More »
Refund Withholding Unjustified in Absence of Pending Appeal or Review Against Appellate Authority’s Order Issue: Whether the tax department can indefinitely withhold a refund claim, which has been allowed by the Appellate Authority, merely based on its own internal “opinion” under Section 54(11) of the Central Goods and Services Tax Act, 2017, when no appeal… Read More »
SLP Dismissed: Flavoured Milk Classification Under Tariff Heading No. 0409 9990 Upheld Issue: Whether flavoured milk should be classified and taxed under Tariff Heading No. 0409 9990 (milk and cream, concentrated or containing added sugar or other sweetening matter) or Tariff Heading No. 2202 9930 (other non-alcoholic beverages). Facts: The assessee filed a Special Leave… Read More »
IMPORTANT INCOME TAX CASE LAW 03.06.2025 Section/Notification Case Law Title Brief Summary Citation Relevant Act NOTIFICATION NO. 52/2025, DATED 30-05-2025, 2(48) N/A Government notifies ‘Ten Year Zero Coupon Bond of REC Ltd.’ as eligible under section 2(48) of the Income-tax Act. NOTIFICATION NO. 52/2025 Income-tax Act, 1961 10(23C)(iiiad), 143(1)(a) Sai Shikshan Prasarak Mandal v. Income-tax… Read More »
Income Tax Case Laws in May 2025 IMPORTANT INCOME TAX CASE LAWS 31.05.2025 IMPORTANT INCOME TAX CASE LAW 30.05.25 IMPORTANT INCOME TAX CASE LAWS 29.05.2025 IMPORTANT INCOME TAX CASE LAWS 28.05.2025 IMPORTANT INCOME TAX CASE LAWS 26.05.2025 IMPORTANT INCOME TAX CASE LAWS 23.05.2025 IMPORTANT INCOME TAX CASE LAWS 22.05.2025 IMPORTANT INCOME TAX CASE LAWS 21.05.2025… Read More »
Co-operative Society Registered Under Karnataka Souharda Sahakari Act is Exempt from TDS Under Section 194A(3)(v) Issue: Whether a society registered under the Karnataka Souharda Sahakari Act, 1997, is considered a “co-operative society” within the meaning of Section 2(19) of the Income-tax Act, 1961, and is therefore entitled to exemption from TDS on interest payments under… Read More »
Rectification Order Under Section 154 Enhancing Liability Without Opportunity of Hearing is Invalid Issue: Whether an Assessing Officer (AO) is required to provide a reasonable opportunity of being heard to an assessee before passing a rectification order under Section 154 of the Income-tax Act, 1961, if such order results in enhancing the assessment, reducing the… Read More »
Reopening Notice Issued Beyond Three Years Without Mandatory Sanction Under Section 151(ii) is Invalid Issue: Whether a reopening notice issued under Section 148 beyond three years from the end of the relevant assessment year, without the mandatory prior approval of the Principal Chief Commissioner or any other authority specified under Section 151(ii) of the Income-tax… Read More »