Reopening assessment without new tangible material is an invalid change of opinion. Issue Whether reassessment proceedings initiated under Section 147 after four years from the end of the assessment year are legally valid if they are based on a re-evaluation of the same facts and documents available during the original assessment, without any new tangible… Read More »
Exemption under Section 11 cannot be denied for minor delays in filing Form 10B during the COVID-19 pandemic, especially when the report was available before the assessment was completed. Issue Can the income tax exemption granted to a charitable trust under Sections 11 and 12 be denied solely on the ground of a delay in… Read More »
Separate Transfer Pricing Adjustment for AMP Expenses Unwarranted if Distributor’s Overall Transaction is at Arm’s Length. Issue In the case of a distribution business, if the Transfer Pricing Officer (TPO) has accepted the primary international transaction as being at arm’s length without making any adjustment, can a separate adjustment be made for Advertising, Marketing, and… Read More »
IMPORTANT GST CASE LAWS 14.10.2025 Goods and Services Tax (GST) Case Law Summary Section Case Law Title Brief Summary Citation Relevant Act 2(30) Stark Photo Book v. Assistant Commissioner (Intelligence) Printing photos using customer’s digital content with own paper and ink is a composite supply of printing service (SAC 998386) taxable at 18%, not… Read More »
HC Quashes Section 74 Demand as Fraud Was Not Proven, Transaction’s Genuineness Upheld. Issue Can tax authorities sustain a demand and deny Input Tax Credit (ITC) under Section 74 (which deals with fraud, wilful misstatement, or suppression of facts) against a taxpayer who has provided substantial evidence proving the genuineness of a transaction, especially when… Read More »
Demand Order Quashed as Hearing Not Granted After Registration Cancellation. Issue Is a demand order passed ex parte under Section 73 legally valid if the show-cause notice was uploaded to the GST portal after the taxpayer’s registration had already been cancelled, and no opportunity for a personal hearing was provided as mandated by Section 75(4)?… Read More »
HC Upholds Registration Cancellation for Non-Existent Premises, Directs Assessee to Statutory Appeal. Issue Can a High Court, in its writ jurisdiction, interfere with a GST registration cancellation order when the taxpayer was found to be operating from non-existent/non-functional premises for bill trading, especially when the proper procedure of issuing a show-cause notice and providing a… Read More »
Registration Cancellation Invalidated as Show-Cause Notice Was Not Properly Served Beforehand. Issue Is a GST registration cancellation order legally valid if the show-cause notice (SCN) was allegedly issued only electronically after the registration had already been cancelled, and no physical notice was served, thereby denying the taxpayer an opportunity to be heard? Facts The assessee’s… Read More »
State GST Must Halt Parallel Probe if Central GST Has Already Acted on Same Issue. Issue Can a State GST authority initiate and continue proceedings against a taxpayer on a subject matter that is already the subject of an ongoing investigation or a show-cause notice issued by a Central GST authority, in light of the… Read More »
Printing with customer-provided content is a service taxable at 18%, not a sale of goods. Issue Whether the printing of materials like photo books, where the customer provides the digital content and the printer supplies the physical materials (paper, ink), constitutes a “supply of goods” taxable at 12% (HSN 4911) or a “supply of services”… Read More »