87A Rebate is Available on STCG (111A) Tax for AY 2024-25 Under New Tax Regime. Issue Whether a resident individual who opted for the new tax regime (Section 115BAC(1A)) in Assessment Year 2024-25, and whose total income is below ₹7,00,000, can be denied the tax rebate under Section 87A against the tax payable on Short-Term… Read More »
IMPORTANT INCOME TAX CASE LAWS 06.11.25 Here is the requested information formatted in a table. SECTION CASE LAW TITLE Brief Summary Citation Relevant Act Section 10(23C) Deputy Commissioner of Income-tax (Exemption) v. Maharashtra State Board of Secondary & Higher Secondary Education Shivaji Nagar An autonomous examination board that had approval under section 10(23C)(iv) was entitled… Read More »
IMPORTANT GST CASE LAWS 06.11.25 SECTION/RULE CASE LAW TITLE Brief Summary Citation Relevant Act Section 9 Link up Textiles (P.) Ltd., In re Made-to-order men’s pyjama sets (woven tops/bottoms, predominantly cotton) for export are classified as men’s nightwear under HSN 620721. Click Here CENTRAL GOODS AND SERVICES TAX ACT, 2017 Section 9 Link up… Read More »
HC Directs GST Authorities to Permit Rectification of Clerical Error in Return. Issue Whether a taxpayer can be denied the right to rectify a bona fide clerical error in a self-assessed GST return (GSTR-3B), where the statutory deadline for amendment has expired, especially when the error causes no revenue loss to the government. Facts The… Read More »
Bail Denied in ₹19.76 Cr GST Fraud Case Due to Absconding Co-Accused and Ongoing Investigation. Issue Whether an accused in a significant, multi-crore Input Tax Credit (ITC) fraud case should be granted bail while the investigation is still ongoing and a key co-accused is absconding. Facts The petitioner was alleged to have managed three dummy… Read More »
HC Relegates Fraud Case to Appeal, Citing Possible Non-Consideration of Reply. Issue Whether a High Court should entertain a writ petition challenging an order in a fraudulent Input Tax Credit (ITC) case where the petitioner failed to attend personal hearings, but the adjudicating authority, in turn, failed to properly consider the petitioner’s detailed written reply… Read More »
HC Invokes Writ Power to Condone 288-Day Appeal Delay on Medical Grounds. Issue Can a High Court, exercising its extraordinary writ jurisdiction, condone a delay in filing a GST appeal that is far beyond the maximum statutory limit (120 days) prescribed under Section 107 of the CGST Act, on the grounds of the petitioner’s severe… Read More »
HC Remands GST Order Passed on Non-Notified Date, Subject to 10% Deposit. Issue Is a GST demand order legally valid if it is passed on a date that was never notified to the taxpayer for a hearing, especially when the taxpayer had filed a written reply but had failed to appear at the original hearing… Read More »
HC Finds No Breach of Natural Justice, Relegates Assessee to Appeal. Issue Whether a writ petition is maintainable on the grounds of “breach of natural justice” (for alleged non-supply of documents and denial of hearing) when the tax authorities have provided extensive records and afforded multiple hearing opportunities, which the assessee failed to utilize. Facts… Read More »
ITC Denial Quashed as Supplier’s GSTR-3B Filing Proves Tax Payment. Issue Can the GST department deny Input Tax Credit (ITC) to a bona fide purchaser under Section 74 (fraud) on the grounds that the supplier’s registration was cancelled subsequently, even when the taxpayer has furnished all necessary documents (invoices, e-way bills) and proven that the… Read More »