Adeduction for an expense disallowed in a prior year for non-deduction of TDS is allowable in the year the TDS is eventually paid. Issue If an expenditure (like a discount) was disallowed in a prior assessment year under Section 40(a)(ia) due to a failure to deduct TDS, can the assessee claim that deduction in a… Read More »
A rectification application cannot be used to re-argue a case on its merits. Issue Can a rectification application be maintained if it only seeks to correct one of two independent grounds on which a final order was based, especially when correcting that single ground would not change the final outcome of the case? Facts The… Read More »
An alumni association can be a charitable institution for the “public at large”. Issue Can an alumni association be denied registration as a charitable institution on the grounds that it only benefits its members (and is therefore not for the “public at large”), shows no significant charitable expenses, and fails to provide personal details like… Read More »
AMP expenses incurred for an assessee’s own business are not an international transaction. Issue Can the Advertisement, Marketing, and Promotion (AMP) expenses incurred by an Indian subsidiary be treated as an “international transaction” with its foreign parent company simply on the grounds that it incidentally promotes the parent’s global brand? Facts The assessee, an Indian… Read More »
A fresh hearing was granted due to medical issues and an obscure portal notice. Issue Should an ex-parte order passed by the GST authorities be set aside and a fresh hearing granted if the taxpayer failed to respond to the show-cause notice due to a combination of the notice being uploaded to an obscure portal… Read More »
An assessment order issued without a Document Identification Number (DIN) is considered legally invalid or “voidable,” but it is not automatically “void” from the start. Issue Does the absence of a Document Identification Number (DIN) on an assessment order, which is a violation of a binding CBIC circular, automatically render that order “void” (a complete… Read More »
An accepted refund from the electronic cash ledger must be paid, not adjusted. Issue Can GST authorities, after formally accepting a refund application for an excess balance in the electronic cash ledger, unilaterally adjust that refund amount against a purported outstanding liability instead of paying it to the taxpayer? Facts The petitioner-assessee had an excess… Read More »
An order is invalid if a reasonable opportunity for cross-examination has been denied. Issue Is an adjudication order legally valid if the taxpayer was not provided a “reasonable and effective opportunity” to cross-examine all the witnesses whose statements were relied upon by the tax department, including situations where a reasonable adjournment request was denied and… Read More »
Generating an e-way bill after interception does not cure the legal violation. Issue Is the detention of goods and the levy of a penalty under Section 129 of the CGST Act, 2017, justified if the e-way bill for the goods in transit was generated by the taxpayer after the vehicle had already been intercepted by… Read More »
An order is invalid if the show-cause notice was uploaded to an obscure portal tab. Issue Is an ex-parte adjudication order legally valid if the initial show-cause notice (SCN) was uploaded to the “Additional Notices Tab” of the GST portal, causing the taxpayer to miss it, even if the department claims to have issued a… Read More »