GST Registration Cancellation Impermissible When Tax Liability is Discharged Issue: Whether the Goods and Services Tax (GST) registration of a taxpayer can be legitimately canceled by the authorities solely on the ground of non-filing of GST returns under Section 29(2)(c) of the CGST Act, even when the taxpayer has already discharged the entire tax… Read More »
Demand Order Valid Despite Missing Signature if Officer Details are Present Issue: Whether an Order-in-Original (OIO) or demand order issued by the adjudicating authority under the Goods and Services Tax (GST) Act is rendered invalid solely because it lacks the physical signature of the official who passed the order, provided the electronic communication contains… Read More »
A Single SCN Consolidating Multiple Financial Years is Impermissible (Emmanuel Constructions (P.) Ltd. vs. Principal Secretary to the Govt. Finance Department) Issue: Whether the issuance of a single Show Cause Notice (SCN) in Form GST DRC-01, consolidating tax demands and orders across multiple distinct financial years, is legally valid and permissible under the provisions… Read More »
Notification u/s 10(46) of the Income Tax Act, 1961 in the case of State Pollution Control Board, Odisha MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 26th November, 2025 S.O. 5440(E).— In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961… Read More »
Notification u/s 10(46A) of the Income Tax Act, 1961 in the case of Odisha Real Estate Regulatory Authority MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 26th November, 2025 S.O. 5441(E).—In exercise of the powers conferred by sub-clause (b) of clause (46A) of section 10 of the Income-tax… Read More »
Notification u/s 10(46) of the Income Tax Act 1961 in the case of Haryana State Board of Technical Education (HSBTE) Panchkula MINISTRY OF FINANCE Department of Revenue (Central Board of Direct Taxes) NOTIFICATION New Delhi, the 26th November, 2025 S.O. 5442(E).— In exercise of the powers conferred by clause (46) of section 10 of the… Read More »
CBDT launches 2nd NUDGE initiative to strengthen voluntary compliance in respect of Foreign Assets Under the 2nd NUDGE initiative, CBDT will send SMSs and emails from 28th November 2025 to identified taxpayers with advice to voluntarily review and revise their returns on or before 31st December 2025 to avoid penal consequences Posted On: 27 NOV… Read More »
IMPORTANT INCOME TAX CASE LAWS 27.11.2025 Section Case Law Title Brief Summary Citation Relevant Act Section 21 Council of Institute of Chartered Accountants of India v. S.N. Valera The Council’s recommendation to remove a CA’s name from the register for five years was set aside and remitted for fresh consideration because the order was a… Read More »
ICAI Council’s Recommendation for Removal of Member Quashed; “Cut-Paste” of Disciplinary Committee Report Without Independent Findings Held Invalid 1. Issue Whether the Council of the Institute of Chartered Accountants of India (ICAI) fulfills its statutory mandate under Section 21(3) of the Chartered Accountants Act, 1949, read with Regulation 16 of the Chartered Accountants Regulations, 1988,… Read More »
IMPORTANT GST CASE LAWS 27.11.2025 Section Case Law Title Brief Summary Citation Relevant Act Section 16 & 17 Agratas Energy Storage Solutions (P.) Ltd., In re Input Tax Credit (ITC) on GST paid under Reverse Charge Mechanism (RCM) for a 50-year industrial land lease rental for factory construction is blocked under Section 17. The statutory… Read More »