Assessment Order Without DIN is Invalid and Deemed Never Issued, per CBDT Circular. Issue Whether an assessment order passed under Section 147, which does not quote a Document Identification Number (DIN) in its body as mandated by CBDT Circular No. 19/2019, is legally valid, and can this fundamental defect be cured by communicating the DIN… Read More »
Assessment Quashed as Blank Notice on Portal Violates Section 142(1) Issuance and Service Rules. Issue Whether an assessment order is legally valid if the preceding statutory notice under Section 142(1) is a blank form uploaded to the tax portal—lacking “From,” “To,” “Date,” and “Subject” details—and is not validly served on the assessee. Facts The assessee… Read More »
IMPORTANT INCOME TAX CASE LAWS 09.11.2025 Type Section/Rule Case Law Title / Notification Brief Summary Citation / No. Relevant Act Notification Section 92C(2), third proviso (read with Rule 10CA(7)) CBDT Notification No. 157/2025 Notifies the tolerance range for Arm’s Length Price (ALP) determination for Assessment Year 2025-26 as 1% for wholesale trading and 3% for… Read More »
IMPORTANT GST CASE LAWS 09.11.2025 Section Case Law Title Brief Summary Citation Relevant Act Section 2 (IGST Act, 2017) Maryland Study Abroad (P.) Ltd., In re Education consultancy’s services (identifying, guiding, and referring students to foreign universities for a commission) were ruled to be “intermediary services,” irrespective of the claimed non-agency status, as they facilitated… Read More »
Challenge to GST Anti-Profiteering Provisions Dismissed as Validity Was Already Upheld. Issue Whether the constitutional validity of Section 171 (anti-profiteering) and its related rules can be challenged, given that a coordinate bench has already upheld them in a prior judgment. Facts Petitioners filed a writ petition challenging the constitutional validity of Section 171 of the… Read More »
HC: Denial of Transitional Credit for Last-Minute Human Error in TRAN-1 is Unwarranted. Issue Can a taxpayer’s right to carry forward transitional credit be denied due to a bona fide human error in the TRAN-1 form, especially when the filing was attempted on the last day of the extended deadline and failed due to a… Read More »
GST Demand Quashed for Exceeding SCN Amount in Violation of Section 75(7). Issue Whether a final GST assessment order is legally valid if the total demand for tax, interest, and penalty determined in it is significantly higher than the amount proposed in the original Show Cause Notice (SCN). Facts The petitioner, a service provider, filed… Read More »
GST Demand Quashed as SCN Marked ‘NA’ for Hearing Violates Natural Justice. Issue Whether a GST demand order is legally valid if the show-cause notice (SCN) and reminder did not offer an opportunity for a personal hearing (by marking it ‘NA’), even if the assessee did not file a written reply. Facts An SCN under… Read More »
HC Grants Final Opportunity to Restore GST Registration Subject to Filing Returns and Undertaking. Issue Can a High Court, in its writ jurisdiction, grant a “final opportunity” to a taxpayer with a history of repeated non-compliance to have their GST registration restored, especially after their statutory appeal has been dismissed as time-barred? Facts The petitioner,… Read More »
HC Quashes Non-Speaking GST Cancellation Order as it Violates Article 14. Issue Whether a GST registration cancellation order that is “non-speaking” (i.e., provides no reasons) is legally valid, and whether an appellate order dismissing a challenge to it as time-barred can be sustained. Facts The assessee’s GST registration was cancelled by an order dated August… Read More »