Prior Year’s Untaxed Income Cannot Be Added in the Current Year Under Section 68 Issue Whether income that was admittedly earned by an assessee in a prior assessment year, but not offered to tax in that year, can be added to the assessee’s income in the current assessment year as an “unexplained cash credit”… Read More »
IMPORTANT GST CASE LAW 02.11.2025 Section/Rule/Notification Case Law/Notification Title Brief Summary Citation Relevant Act/Rules Notification No. 18/2025 – CT CBIC amends CGST Rules GST Registration would be granted within 3 working days from the date of application submission. (Amends CGST (Fourth Amendment) Rules, 2025). Dated 31-10-2025 Central Tax (CT) Section 2 Theni Nattathi Kshatriya Kula… Read More »
HC Relegates Case to Appeal Due to Disputed Facts, 10% Writ Deposit to be Treated as Pre-Deposit. Issue Whether a High Court, in its writ jurisdiction, will adjudicate a matter involving complex and disputed questions of fact, or will it relegate the petitioner to the statutory appellate authority? Furthermore, can an amount deposited by the… Read More »
HC Orders Appellate Authority to Admit Evidence, Citing “Sufficient Cause” and Unfair Hearing. Issue Whether an Appellate Authority can refuse to admit additional evidence under Rule 112 of the CGST Rules, when the taxpayer had “sufficient cause” for not producing it earlier, particularly when the original adjudicating authority breached the principles of natural justice by… Read More »
HC Quashes Ex Parte Order Despite Lapsed Appeal, Remands Subject to 25% Tax Deposit. Issue Whether a High Court, in its writ jurisdiction, can set aside an ex parte assessment order (passed due to the taxpayer’s non-response to the SCN) and grant a fresh opportunity of hearing, even after the statutory deadlines for filing an… Read More »
GST Cancellation Quashed: SCN Must Specify Date and Time for Personal Hearing. Issue Whether a GST registration cancellation order is legally valid if the preceding Show Cause Notice (SCN) failed to specify a date and time for a personal hearing, and no such hearing was conducted before the order was passed. Facts The GST department… Read More »
ITC on Coal Used for Township Electricity Disallowed as Non-Business Use. Issue Whether Input Tax Credit (ITC) on Compensation Cess paid on coal is admissible when the coal is used to generate electricity that is then supplied to the employees’ residential township, or if this constitutes a “non-business use” for which ITC is ineligible. Facts… Read More »
ITC Denial Quashed as Supplier’s GSTR-3B Filing Proves Tax Payment. Issue Can a taxpayer (assessee) be denied Input Tax Credit (ITC) under Section 74 (fraud) on the grounds that their supplier’s registration was subsequently cancelled, even when the supplier had an active registration and had filed their GSTR-1 and GSTR-3B returns at the time of… Read More »
Govt Dept’s Free Supplies Not Taxable, but Commercial Sales and Forfeitures Are. Issue Whether the various activities of a State Government’s Stationery Department—ranging from free statutory distribution to commercial sales, collecting fines, and selling scrap—constitute a taxable “supply” under GST, and what are the corresponding Input Tax Credit (ITC) implications for these mixed activities. Facts… Read More »
Outpatient Consultation is GST-Exempt, but Medicines Sold are a Separate, Taxable Supply. Issue Whether the consultation services and the subsequent supply of medicines by a hospital pharmacy to an outpatient can be treated as a single, exempt “composite supply” of healthcare, or if they are distinct transactions, with the medicines being subject to GST. Facts… Read More »