A company cannot claim the lower tax rate under Section 115BAA by filing a revised return if it failed to opt-in by the due date of the original return. Issue Can a domestic company avail the benefit of the concessional tax regime under Section 115BAA by filing a revised income tax return and Form 10-IC… Read More »
Assessment of a third party (under Section 153C) is invalid if based on non-incriminating material related to transactions already disclosed in their tax return. Issue Can an Assessing Officer (AO) make an addition in proceedings under Section 153C by re-examining a transaction that was already disclosed in the assessee’s original income tax return, especially… Read More »
Reopening an assessment after four years is invalid without new material or proof of the assessee’s failure to disclose. Issue Can an assessment be reopened under Section 147 after four years from the end of the assessment year based on information that was already disclosed by the assessee during the original assessment proceedings? Facts The… Read More »
IMPORTANT GST TAX CASE LAW 15.10.2025 Here is the table containing the requested information for the provided Goods and Services Tax (GST) case laws: Section Case Law Title Brief Summary Citation Relevant Act Section 9 P.K. Joseph v. Union of India A writ seeking to compel the GST Council to fix a date for the… Read More »
Detention of goods is justified if the movement to a job worker is not covered by a specific delivery challan and e-way bill, even if a master invoice for the entire consignment exists. Issue Can goods in transit be lawfully detained under Section 129 of the CGST Act if a portion of the consignment, intended… Read More »
Demand Quashed as Summary (DRC-01) Cannot Replace a Properly Signed SCN and Hearing. Issue Is a GST demand order legally sustainable if it is initiated based on a mere summary (FORM GST DRC-01) instead of a detailed Show Cause Notice (SCN), the documents are not digitally authenticated, and no personal hearing is granted before passing… Read More »
HC Quashes Demand Order as Proper Notices Were Not Served, Breaching Natural Justice. Issue Is an assessment order passed under Section 73 of the CGST Act legally sustainable if the tax authorities failed to properly serve the mandatory statutory notices on the taxpayer, thereby passing an ex parte order in violation of the principles of… Read More »
The time taken to issue a deficiency memo must be excluded when calculating the GST refund limitation period. Issue For the purpose of calculating the two-year limitation period for filing a GST refund claim under Section 54, should the time period from the date of filing the original application to the date of issuance of… Read More »
HC Rejects Plea to Include Petrol in GST, Citing Policy Prerogative of Council. Issue Can a High Court issue a writ of mandamus to compel the GST Council to determine and fix a specific date for the inclusion of petroleum products (petrol and diesel) within the Goods and Services Tax (GST) regime? Facts Public Interest… Read More »
HC Quashes Composite GST Order, Mandates Separate Assessment for Each Tax Period. Issue Whether a single, composite show-cause notice or assessment order can be legally issued under the GST Act to cover multiple, distinct tax periods (such as different financial years), or if separate proceedings are required for each period. Facts The petitioners challenged assessment… Read More »