ITR FILING DATE FOR COMPANIES AY 2025-26 INCOME TAX LATEST UPDATE
ITR FILING DATE FOR COMPANIES AY 2025-26 INCOME TAX LATEST UPDATE
Daily Archives: October 31, 2025
Issuing Reusable Demo Samples to Staff is Not a Supply; Full ITC is Admissible.
Issuing Reusable Demo Samples to Staff is Not a Supply; Full ITC is Admissible. Issue Whether the temporary issuance of demo samples to employees for business promotion constitutes a “supply” under GST law, and consequently, whether Input Tax Credit (ITC) availed on such goods must be reversed by treating them as goods “disposed of by… Read More »
Demand Exceeding SCN Amount and Improper Portal Service Violates Law, HC Remands Case.
Demand Exceeding SCN Amount and Improper Portal Service Violates Law, HC Remands Case. Issue Can a GST demand order be sustained if it demands an amount of tax, interest, and penalty higher than what was proposed in the Show Cause Notice (SCN), especially when the SCN itself was not properly communicated to the taxpayer, having… Read More »
An Unsigned GST Assessment Order is Legally Invalid and Must Be Set Aside.
An Unsigned GST Assessment Order is Legally Invalid and Must Be Set Aside. Issue Is a GST adjudication order legally valid if the summary of the order in FORM GST DRC-07 is not signed by the assessing authority, and can such a defect be treated as a curable irregularity? Facts The petitioner, a registered dealer,… Read More »
Amount Paid Under Protest During Investigation Can Be Adjusted as Pre-Deposit.
Amount Paid Under Protest During Investigation Can Be Adjusted as Pre-Deposit. Issue Whether an amount deposited “under protest” by a taxpayer during a GST investigation, before the passing of a final order, can be adjusted towards the mandatory 10% pre-deposit required for filing a statutory appeal under Section 107 of the CGST Act. Facts The… Read More »
HC Condones Appeal Delay Beyond Statutory Limit on Medical Grounds.
HC Condones Appeal Delay Beyond Statutory Limit on Medical Grounds. Issue Can a High Court, exercising its constitutional writ jurisdiction, condone a delay in filing a statutory GST appeal beyond the maximum period prescribed under Section 107 of the CGST Act, especially when the delay was caused by a genuine and severe medical emergency? Facts… Read More »
HC Denies Writ for Time-Barred Appeal, Cites Lack of Procedural Flaw.
HC Denies Writ for Time-Barred Appeal, Cites Lack of Procedural Flaw. Issue Whether a High Court can entertain a writ petition under Article 226 to review the merits of a GST demand order when the taxpayer has already missed the statutory deadline for filing an appeal under Section 107, and there are no apparent procedural… Read More »
Conditional Lifting of Bank Account Attachment Allowed to Ensure Business Continuity.
Conditional Lifting of Bank Account Attachment Allowed to Ensure Business Continuity. Issue Can a provisional attachment of bank accounts under Section 83 of the CGST Act be lifted to allow a business to continue its operations, provided that the interest of the revenue is secured by the taxpayer giving a binding undertaking not to withdraw… Read More »
GST Notice Sent to Old Email is Invalid; HC Holds SCN Time-Barred.
GST Notice Sent to Old Email is Invalid; HC Holds SCN Time-Barred. Issue Whether a Show Cause Notice (SCN) is considered legally served within the limitation period if it is sent to a taxpayer’s old, outdated email address, even when the department was aware of and had used the new authorized email for prior communications?… Read More »
GST Demand Against Deceased is Invalid; Notice to Legal Heir is Mandatory.
GST Demand Against Deceased is Invalid; Notice to Legal Heir is Mandatory. Issue Whether a GST demand proceeding can be validly initiated and a final order passed against a proprietor who is already deceased, or if the proceedings must be directed against their legal representative to be legally sustainable. Facts The proprietor of a business,… Read More »