HC Orders Time-Bound Adjudication, Links Release of Blocked ITC to Department’s Compliance. Issue Whether a taxpayer is entitled to copies of all “relied-upon material” (even if “confidential”) that forms the basis of a Show Cause Notice (SCN), and whether a court can link the continuation of an Electronic Credit Ledger (ECL) blockage to the department’s… Read More »
GST Order Quashed as Officer Ignored Late Reply Filed Before Adjudication. Issue Whether a GST demand order is legally valid if the adjudicating officer refuses to consider a taxpayer’s reply to the Show Cause Notice (SCN) merely because the reply was filed after the stipulated deadline, but before the final order was passed. Facts The… Read More »
Woven Pyjama Set is HSN 620721; 5% GST Rate Applies if Per-Set Price is Below ₹1,000. Issue What is the correct HSN classification and applicable GST rate for woven men’s pyjama sets sold in a multi-set pack, where the pack value is over ₹1,000 but the per-set value is under ₹1,000? Facts The applicant, a… Read More »
Orders Passed by a Tax Officer After Their Authority is Stayed Are Legally Void. Issue Whether appellate orders passed by a Commissioner (Appeals) are legally valid if they were issued after a superior authority (the DGIT – Investigation) had explicitly directed that officer to stop passing orders and had subsequently transferred the cases to a… Read More »
Reassessment Notice for AY 2014-15 Issued in July 2022 Held Time-Barred Post-Rajeev Bansal Ruling. Issue Whether a reassessment notice issued under Section 148 in July 2022 for the Assessment Years 2014-15 and 2015-16 is legally valid, or if it is barred by the limitation of time as settled by the Supreme Court in the Union… Read More »
Reassessment Quashed as Notice Was Issued After Limitation Period Expired. Issue Whether a reassessment order under Section 148A(d) and a notice under Section 148 are valid if they are issued after the expiry of the statutory limitation period. Facts The Assessing Officer (AO) issued a notice to the assessee under Section 148A(b) on June 8,… Read More »
Inadvertent Filing of Wrong Form (10-IB) is a Curable Defect Not Fatal to 115BAA Claim. Issue Whether a domestic company can be denied the benefit of the concessional tax rate under Section 115BAA due to an inadvertent error of filing Form 10-IB instead of the mandatory Form 10-IC, especially when the assessee has otherwise complied… Read More »
Delay in Loss Return Condoned as CIRP and Fire Incident Constitute “Genuine Hardship”. Issue Whether the Central Board of Direct Taxes (CBDT) can refuse to condone a delay in filing a loss return, when the delay was caused by extraordinary events beyond the original management’s control, such as a factory fire, and the subsequent initiation… Read More »
Revision Invalid as AO’s View on “One Residential House” Was Plausible. Issue Can a Principal Commissioner (PCIT) invoke revisionary powers under Section 263 to disallow a Section 54F exemption, by holding the AO’s order “erroneous,” when the AO, after a detailed inquiry, had accepted the assessee’s claim that six interconnected flats constituted “one residential house”?… Read More »
Exemption Upheld as Trust’s Leasing Practice Was Permitted and Issue is Judicially Settled. Issue Whether an educational trust, registered under Section 12A, loses its tax exemption under Section 11 for violating Section 13(1)(c) (providing benefits to specified persons) by leasing property to such persons, especially when this specific issue has been decided in the trust’s… Read More »