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 »
SC Upholds HC Order Granting ITC Refund to SEZ Unit in ISD Scenario. Issue Can an SEZ unit claim a refund of unutilized Input Tax Credit (ITC) that it has received through an Input Service Distributor (ISD), even when the general rule specifies that only the supplier of goods or services to an SEZ unit… Read More »
IMPORTANT GST CASE LAWS 30.10.25 Section Case Law Title Brief Summary Citation Relevant Act S 7 Dynamic Techno Medicals (P.) Ltd., In re Issuance of demo sets of health aid products to specialists/executives for marketing/display, where ownership is retained and there is no sale or transfer of title, does not constitute ‘disposal’ or ‘supply’… Read More »
IMPORTANT INCOME TAX CASE LAWS 30.10.25 Section Case Law Title Brief Summary Citation Relevant Act S 2(15) Endocrine and Breast Surgery Foundation v. Commissioner of Income-tax, Exemptions Assessee-society’s activities (seminars/meetings, receiving donations from pharma companies and fees from doctors) were found to have a direct nexus with promotions for pharma companies and a hospital rather… Read More »
Reopening Without New Material Invalid; Royalty Proven Genuine is a Deductible Expense. Issue Whether an assessment can be reopened under Section 147 based on a mere change of opinion regarding the genuineness of a royalty payment, especially when the payment is a standard business outgo, was previously accepted, and is supported by comprehensive documentary evidence.… Read More »
HC Remands Ex Gratia Payment Case for Fresh Decision on Taxability. Issue Whether a voluntary, ex-gratia payment made by an employer to an employee upon resignation is taxable as ‘profits in lieu of salary’ under Section 17 of the Income-tax Act, or if it falls outside the scope of taxable income. Facts An assessee resigned… Read More »
Technical Error in Form Not Fatal to Charitable Registration Claim, HC Remands Case. Issue Can a charitable trust’s application for regular registration under Section 12A be rejected—and its provisional registration cancelled—due to a technical error in selecting the wrong subsection in the application form, coupled with a failure to comply with a subsequent notice? Facts… Read More »
Briefly Reasoned Order Not Contempt; HC Drops Proceedings Against Tax Commissioner. Issue Does an order passed by a Principal Commissioner, which provides brief but not elaborate reasons for a decision, constitute “willful disobedience” of a High Court’s directive to pass a fresh, reasoned order, thereby making the officer liable for contempt of court? Facts An… Read More »
Brief Approval for Reassessment is Valid; HC Overturns Tribunal’s Order. Issue Is an approval for reopening an assessment, granted by a senior authority under Section 151, legally invalid merely because it is recorded in a brief and summary manner (e.g., “Yes, I am convinced”), or does such an endorsement sufficiently meet the statutory requirement of… Read More »
HC Quashes Faceless Assessment Order for Completely Ignoring Taxpayer’s Reply. Issue Is a final assessment order passed under the faceless assessment scheme legally sustainable if the Assessing Officer completely fails to consider the taxpayer’s detailed reply to the show-cause notice, which was duly filed and available on record? Facts The assessee’s income tax return for… Read More »