I. Income from Shareholder’s Account of Life Insurer Taxable as Income from Life Insurance Business Issue: Whether income from the shareholders’ account of a life insurance company should be taxed as “income from life insurance business” under Section 44 of the Income-tax Act, 1961, or as “income from other sources.” Facts: The assessee-company conducts life… Read More »
Fair Hearing Denied: Educational Institution’s Exemption Claim Remanded for De Novo Adjudication Issue: Whether the Assessing Officer was justified in denying the exemption under Section 10(23C)(iiiad) of the Income-tax Act, 1961, to an educational institution without providing a fair opportunity of hearing, and whether the matter should be remanded for a de novo adjudication by… Read More »
IMPORTANT GST CASE LAWS 31.05.2025 Section/Rule Case Law Title Brief Summary Citation Relevant Act/Rule 11 (CGST Act) Glenmark Pharmaceuticals Ltd. v. Union of India Budgetary support scheme claims can be calculated and filed monthly, despite quarterly disbursal,. Click Here Central Goods and Services Tax Act, 2017 16 (CGST Act), 73 (CGST Act) Charu Overseas (P.)… Read More »
GST SCN upload on portal is insufficient service; order set aside and remanded for fresh notice and speaking order. Issue: Whether merely uploading a summary show cause notice (SCN) on the GST portal constitutes sufficient service, or if other modes of communication (like registered post with acknowledgment) are also required, such that failure to adhere… Read More »
Coercive action on GST demand stayed due to pending Supreme Court challenge on limitation extension notification and non-issuance of full SCN. Issue: Whether coercive action arising from a Summary Show Cause Notice (SSCN) and a subsequent order should be stayed, when the SSCN relies on Notification No. 56/2023-CT, dated December 28, 2023 (extending limitation period… Read More »
Supreme Court stays High Court order quashing a TRU circular on polypropylene bag classification, pending a decision on TRU’s authority to issue clarifications. Issue: Whether a Circular issued by the Tax Research Unit (TRU) of the Central Board of Indirect Taxes and Customs (CBIC), clarifying the classification of goods (specifically polypropylene woven and non-woven bags… Read More »
Writ petition challenging a Section 74 GST order on royalty tax is dismissed due to the availability of an alternate appeal remedy, directing the assessee to file an appeal. Issue: Whether a writ petition directly challenging an Order-in-Original passed under Section 74 of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017), which… Read More »
I. Writ petition against GST demand order is dismissed as assessee received multiple hearing opportunities and an appeal is available. II. Challenge to GST limitation extension notification is stayed pending Supreme Court’s decision. I. Writ Petition Against GST Demand Order Dismissed; Assessee Directed to Avail Appellate Remedy After Multiple Hearings. Issue: Whether a writ petition… Read More »
I. GST demand order set aside due to miscommunication and lack of portal access for assessee with retrospectively cancelled GST registration, remanding for fresh adjudication after providing portal access. II. Challenge to GST limitation extension notifications is stayed pending Supreme Court’s decision. I. GST Demand Order Set Aside Due to Miscommunication and Lack of Portal… Read More »
I. GST Demand Order Set Aside and Remanded for Fresh Adjudication Due to Lack of Opportunity to File Reply and Be Heard. II. Challenge to GST Limitation Extension Notification is Stayed Pending Supreme Court’s Decision. I. GST Demand Order Set Aside and Remanded for Fresh Adjudication Due to Lack of Opportunity to File Reply and… Read More »