I. GST demand order set aside due to improper SCN upload and denied personal hearing. II. Challenge to GST limitation extension notification 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 a demand order created under Section 73… Read More »
Department ordered to provide certified copies of lost seized documents and other files to the assessee, who must cooperate in assessment. Issue: When original seized documents are lost by the revenue, and the Supreme Court has already directed the return of certified copies of documents not relied upon, what are the appropriate directions for the… Read More »
Retrospective GST registration cancellation appeal, dismissed on limitation, is restored on merits with costs due to unserved SCN and denial of natural justice. Issue: Whether an appeal challenging the retrospective cancellation of GST registration, which was initially dismissed on grounds of limitation, should be restored for hearing on merits by a High Court, when the… Read More »
Rule 36(4) restricting ITC to un-uploaded invoices is constitutionally valid and not violative of Article 14, serving to protect revenue and taxpayers. Issue: Whether Rule 36(4) of the Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017), which restricts the availment of Input Tax Credit (ITC) to a certain percentage (initially 20%, then 10%,… Read More »
Buying support services are exports, not intermediary services, if the provider acts independently Issue: Whether “Buying Support Services” provided by a petitioner to a foreign client, involving market surveying, supplier identification, factory monitoring, shipment tracking, and documentation support, qualify as “export of services” under Section 2(6) of the Integrated Goods and Services Tax Act, 2017… Read More »
I. GST Demand order set aside due to lack of personal hearing, remanding for fresh adjudication. II. Challenge to GST limitation extension notification is stayed pending Supreme Court’s decision. I. GST Demand Order Set Aside Due to Lack of Personal Hearing. Issue: Whether a GST adjudication order passed under Section 73 of the Central Goods… Read More »
IMPORTANT INCOME TAX CASE LAWS 29.05.2025 Here’s the requested case law analysis in a table format: Section Case Law Title Brief Summary Citation Relevant Act 12A(1)(ac)(vi)(B), 12A(1)(ac)(iii) Zarina Foundation v. Commissioner of Income-tax (Exemption) Cancellation of registration set aside and remanded for fresh adjudication as no show-cause notice was issued highlighting discrepancy in application clause.… Read More »
Write-off of advances to a wholly-owned subsidiary for a hospitality project is an allowable business loss under Section 37(1), or alternatively a bad debt deduction under Section 36(1)(vii), due to commercial expediency and prior taxation of the advances. Issue: Whether the write-off of a part of substantial funds advanced by an assessee (engaged in property… Read More »