IMPORTANT GST CASE LAWS 05.10.2025 Section Case Law Title Brief Summary Citation Relevant Act Instruction No. 06/2025-GST CBIC Introduces Risk-Based Mechanism to Provide 90% Provisional GST Refunds CBIC introduced a risk-based system for provisional sanction of 90% GST refund claims for low-risk applications, applying to zero-rated supplies and, as an interim measure, to inverted duty… Read More »
IMPORTANT INCOME TAX CASE LAWS 05.10.2025 Section Case Law Title Brief Summary Citation Relevant Act Section 5 DCIT v. Jayapriya Company Addition for notional short-accrued interest deleted as the Assessing Officer’s assumption of a flat 24% rate across all loans was made without any supporting evidence. Click Here Income-Tax Act, 1961 Section 35 DCIT v.… Read More »
A cancellation order is invalid if it ignores the taxpayer’s reply and gives no reasons. Issue Is a retrospective cancellation of a GST registration legally valid if the final order does not appear to have considered the taxpayer’s reply to the show-cause notice and fails to provide any specific reasons justifying the retrospective application of… Read More »
Seized residential CCTV footage can only be accessed with strict safeguards to protect the taxpayer’s privacy. Issue How should tax authorities handle the seizure and inspection of CCTV footage from a taxpayer’s residential premises in a way that balances the legitimate needs of an investigation with the taxpayer’s fundamental right to privacy? Facts During a… Read More »
A lawyer’s computer can’t be searched without their presence due to attorney-client privilege. Issue What is the correct legal procedure for tax authorities to follow when searching a lawyer’s office and examining their computer, in order to protect the highly sensitive legal principle of attorney-client privilege? Facts GST officials conducted a search and seizure operation… Read More »
A court will relegate a taxpayer to file a statutory appeal instead of hearing a writ petition, but may grant an extended time to file that appeal. Issue Should a taxpayer who has failed to reply to a show-cause notice and has missed the deadline for filing a statutory appeal be allowed to challenge the… Read More »
A Commissioner cannot initiate revision proceedings under Section 263 to review an Assessing Officer’s order if an appeal against that same order is already pending before the Commissioner (Appeals). Issue Can a Commissioner invoke their revisionary jurisdiction under Section 263 of the Income-tax Act, 1961, to revise an Assessing Officer’s order, if an appeal filed… Read More »
Reassessment notices must be issued in a faceless manner after April 1, 2021. Issue Are reassessment proceedings that are initiated by a jurisdictional Assessing Officer in the traditional, physical manner legally valid after the amendments that were introduced by the Finance Act, 2021, which mandated a new and faceless procedure for such actions? Facts The… Read More »
A reassessment order is invalid if it completely ignores the taxpayer’s detailed reply to the show-cause notice. Issue Is a reassessment order legally valid if the Assessing Officer passes it without considering or even referring to the detailed reply and documentary evidence that was submitted by the taxpayer in response to the show-cause notice? Facts… Read More »
Reassessment is valid if it’s based on specific information about bogus purchases. Issue Is a reassessment proceeding legally valid if it is initiated based on specific information from an Investigation Wing, supported by evidence like bank statements, suggesting that the assessee has taken accommodation entries in the form of bogus purchases? Facts The Assessing Officer… Read More »