The rejection of a trust’s registration is invalid if the authority fails to consider a reply that the assessee has duly filed. Issue Is an order rejecting a trust’s application for registration under Section 12A of the Income-tax Act, 1961, sustainable in law if it is passed on the grounds of non-compliance, when in fact… Read More »
IMPORTANT GST CASE LAW 21.09.2025 Section Case Law Title Brief Summary Citation Relevant Act Classification of Services Protego Services LLP, In re The AAR ruled that services for transportation and catering provided directly to school students are not exempt from GST, as the services were not rendered to the school administration but to the students… Read More »
Proceedings for excess stock found at a business premise must be initiated under Sections 73/74 of the CGST Act, not under the confiscation provisions of Section 130. Issue Whether the discovery of excess stock during a survey at a taxpayer’s registered business premises should trigger confiscation proceedings under Section 130 of the CGST Act, or… Read More »
The mandatory pre-deposit for filing a GST appeal can be paid by utilizing the Electronic Credit Ledger. Issue Can an assessee fulfill the mandatory pre-deposit requirement for filing an appeal under Section 107 of the CGST Act by using the credit available in their Electronic Credit Ledger, or is a cash payment mandatory? Facts An… Read More »
An NCLT-approved resolution plan under the Insolvency and Bankruptcy Code extinguishes all past tax liabilities, rendering subsequent demand notices invalid. Issue Can tax authorities continue to pursue and enforce tax demands for a period prior to the approval of a resolution plan under the Insolvency and Bankruptcy Code, 2016 (IBC)? Facts The petitioner, a company… Read More »
The state cannot retain a pre-deposit amount on technical grounds, as it would amount to impermissible undue enrichment. Issue Can tax authorities refuse to refund a mandatory pre-deposit amount, which an assessee is otherwise entitled to, by citing procedural grounds such as the application being barred by limitation? Facts The assessee, in order to file… Read More »
GST authorities cannot adjudicate civil disputes like the validity of a Will; GST registration status will depend on the Civil Court’s final ruling on ownership. Issue Should GST authorities cancel a GST registration based on allegations of fraud involving a forged Will, especially when the validity of that Will is already the subject of a… Read More »
GST exemption for services provided to educational institutions doesn’t apply when a vendor directly serves and bills students. Issue Is a private business providing transportation and catering services eligible for a GST exemption if it provides these services directly to students and gets paid by them, rather than by the school itself? Facts An applicant… Read More »
CIRCULAR NO. 251/08/2025-GST [F. NO CBIC-20001/3/2025-GS-GST… TREATMENT OF SECONDARY OR POST-SALE DISCOUNTS UNDER GST CIRCULAR NO. 251/08/2025-GST [F. NO CBIC-20001/3/2025-GS-GST], DATED 12-9-2025 Representations have been received seeking clarifications in respect of tax treatment in cases of secondary discounts or post-sale discount 2. The matter has been examined. In order to ensure uniformity in the implementation of… Read More »
Important Income Tax Case Law 20.09.2025 Section Case Law Title Brief Summary Citation Relevant Act Section 54F Anand Boddapaty v. PCIT The court held that a revisional order under Section 263 was justified because the Assessing Officer failed to conduct a proper inquiry into a capital gains exemption claim on a property purchased from a… Read More »