I. GST demand order set aside and remanded for fresh adjudication due to non-consideration of reply and denied personal hearing. II. Challenge to GST limitation extension notification is stayed pending Supreme Court’s decision. I. GST Demand Order Set Aside and Remanded Due to Non-Consideration of Reply and Denied Personal Hearing. Issue: Whether a GST demand… Read More »
I. GST demand order set aside and remanded for fresh adjudication due to denial of opportunity to reply to SCN and be heard. II. Challenge to GST limitation extension notifications is stayed pending Supreme Court’s decision. I. GST Demand Order Set Aside and Remanded Due to Denial of Opportunity to Reply to SCN and be… Read More »
I. Writ petition against GST demand order is dismissed as an appeal is pending and the reply was considered. II. Challenge to GST limitation extension notifications is stayed pending Supreme Court’s decision. I. GST Demand Order Not Subject to Writ Intervention When Appeal is Pending and Reply Was Considered. Issue: Whether a writ petition challenging… Read More »
Transit anticipatory bail in a GST inquiry for a non-existent firm is denied; pre-arrest bail must be sought from the jurisdictional court. Issue: Whether transit anticipatory bail should be granted to an applicant apprehending arrest in a GST inquiry (under Sections 69 and 132 of the CGST/UPGST Act, 2017) where summons have been issued alleging… Read More »
Regular bail granted in alleged fraudulent ITC case due to sufficient incarceration, bail to main co-accused, clean antecedents, no recovery, and right to speedy trial. Issue: Whether regular bail should be granted to an accused arrested for allegedly availing fraudulent Input Tax Credit (ITC) by using fake invoices and firms, when a co-accused (identified as… Read More »
GST registration cancellation is to be revoked upon assessee filing returns and paying all dues, including tax and interest already deposited, and any outstanding demand. Issue: When an assessee’s GST registration has been cancelled due to a failure to file GST returns, and the assessee subsequently deposits the requisite tax and interest and expresses willingness… Read More »
I. GST demand order for wrongly claimed ITC set aside and remanded due to non-consideration of reply. II. GST demand order for GSTR 3B vs. 2A reconciliation set aside and remanded due to non-availability of utility for IGST on imports/SEZ supplies. III. Challenge to GST limitation extension notifications is stayed pending Supreme Court’s decision. I.… Read More »
Budgetary support scheme claims can be calculated and filed monthly, despite quarterly disbursal, leading to setting aside of impugned order and consideration of assessee’s claim. Issue: Whether claims for “budgetary support” (reimbursement of State taxes under a specific scheme) are to be worked out and filed strictly on a quarterly basis, or if they can… Read More »
IMPORTANT INCOME TAX CASE LAWS 31.05.2025 Section/Notification Case Law Title Brief Summary Citation Relevant Act NOTIFICATION NO. 51/2025 AND NOTIFICATION NO. 50/2025, DATED 29-05-2025 N/A CBDT issued corrigendum to substitute Schedule 80-IE in ITR-3 and ITR-5 for AY 2025-26. NOTIFICATION NO. 51/2025 AND NOTIFICATION NO. 50/2025, DATED 29-05-2025 Income-tax Act, 1961 2(22)(e) Krishan Kant Kohli… Read More »
CIT(A)’s dismissal of appeal on delay grounds is unsustainable if filed within the extended time limit specified by CBDT Circular No. 20/2016. Issue: Whether an appeal filed before the Commissioner (Appeals) (CIT(A)) can be dismissed on the ground of delay, when the appeal was filed manually within the standard limitation period and subsequently e-filed within… Read More »