Ex-Parte Order Set Aside as Officer Failed to Use Alternative Notice Service Methods After Portal Upload Issue The central issue is whether an ex-parte assessment order is legally valid if the preceding show cause notice was only served by uploading it to the GST portal, and the officer made no further attempts to serve it… Read More »
Best Judgment Order Deemed Withdrawn Upon Filing of Returns Within 30 Days Issue The central issue is: What is the legal status of a best judgment assessment order issued under Section 62 of the CGST Act when the taxpayer subsequently files all pending valid returns, along with the due tax and late fees, within the… Read More »
Demand Order Quashed as it Was Based on a Misunderstanding About the Filing of a GST Return Issue The central issue is whether a demand for tax, penalty, and interest under Section 74 (which deals with fraud or suppression) can be sustained if the proceeding was initiated on the incorrect factual premise that the taxpayer… Read More »
Court Grants Interim Stay on Penalty for Not Mentioning Biltee Number on Tax Invoice Issue The central legal question is whether a penalty can be lawfully imposed on a taxpayer for failing to mention the “biltee number” (transport document number) on a tax invoice, especially when Rule 46 of the UPGST Rules, which prescribes the… Read More »
Assessment Order Lacking a DIN is Invalid and Set Aside Based on Binding Precedent Issue The central legal issue is whether an assessment order passed under the GST Act is legally valid if it does not contain a Document Identification Number (DIN) as required by departmental circulars. Brief Facts An assessee received an assessment order… Read More »
Ex-Parte Order Set Aside as Officer Failed to Use Alternative Notice Service Methods After Portal Upload Issue The central issue is whether an ex-parte assessment order is legally valid if the preceding show cause notice was only served by uploading it to the GST portal, and the officer made no further attempts to serve it… Read More »
Payments to Honorary Doctors Classify as Professional Fees (TDS u/s 194J), Not Salary (TDS u/s 192) Issue The central issue is whether payments made by a hospital to its consultant/honorary doctors should be treated as ‘salary’ subject to TDS under section 192 of the Income-tax Act, 1961, or as ‘fees for professional services’ subject to… Read More »
Payments to Honorary Doctors are Professional Fees (TDS u/s 194J), Not Salary (TDS u/s 192) Issue The central issue is whether payments made by a hospital to its consultant/honorary doctors should be classified as ‘salary’ subject to TDS under section 192 of the Income-tax Act, 1961, or as ‘fees for professional services’ subject to TDS… Read More »
Charitable Trust’s Exemption is Valid if Audit Report is Filed by Due Date, Even if After the ITR Issue The central legal question is whether a charitable institution can be denied tax exemption under sections 11 and 12 merely because its audit report in Form 10B was filed after its return of income, even though… Read More »
Compensation for Land Acquired Under the National Highways Act is Tax-Exempt Under the RFCTLARR Act Issue The central legal question is whether the exemption from income tax provided under section 96 of the RFCTLARR Act, 2013, is applicable to compensation received for agricultural land compulsorily acquired by the National Highways Authority of India (NHAI) under… Read More »