Reassessment Notice Quashed as “Change of Opinion” on Section 54F Claim Issue Whether the Assessing Officer (AO) can validly reopen a completed assessment under Section 147 to deny a claim of deduction under Section 54F on the ground that the assessee owned more than one residential house, when the AO had already issued a specific… Read More »
Unsecured Loans from Directors Accepted: Source Explained via Land Sale and Overdraft Issue Whether unsecured loans received by the assessee-company from its directors can be treated as unexplained cash credits under Section 68 of the Income-tax Act, 1961, when the Assessing Officer (AO) alleges lack of creditworthiness, despite the assessee providing evidence of the source… Read More »
Confiscation Proceedings u/s 130 Cannot Bypass Tax Determination u/s 73/74 Issue Whether the GST authorities can initiate confiscation proceedings under Section 130 (alleging intent to evade tax due to breach of accounts/records requirements) and seize goods/recover amounts directly, without first determining the tax liability through the mandatory adjudication process under Section 73 or 74 of… Read More »
Appellate Order Denying Refund on “Intermediary” Ground Quashed for Lack of Reasoning Issue Non-Speaking Order: Is an appellate order valid if it reclassifies an exporter as an “intermediary” (thereby denying a refund) without scrutinizing the underlying agreements/invoices or recording independent reasons? Power to Remand: Given that the Appellate Authority under GST lacks the power to… Read More »
Writ Petition Dismissed as Technical Plea on Portal Glitch Rejected When Order Was Reasoned on Merits Issue Whether a taxpayer can invoke writ jurisdiction to challenge an appellate order upholding a GST demand solely on the “technical ground” that the GST portal allegedly did not allow the payment of the 10% pre-deposit (Section 107(6)), forcing… Read More »
Composite GST Notice for Multiple Years Invalid; Signature Defect Plea Rejected Issue 1: Validity of Digital Signature on Notices (Section 169) Whether a Show Cause Notice (SCN) and Adjudication Order issued electronically are invalid if they do not bear a physical or visible digital signature, even if they contain a Reference Number (RFN) and are… Read More »
Assessment Quashed for Non-Issuance of Pre-SCN Intimation (DRC-01A) for Pre-October 2020 Period Issue Whether an assessment order passed under Section 73 of the CGST Act is valid if the Proper Officer proceeded directly from the scrutiny of returns (Section 61) to the assessment order without issuing the mandatory pre-show cause notice intimation in Form GST… Read More »
Regular Bail Granted in Fake ITC Syndicate Case; Custody Not Justified for Documentary Evidence Issue Whether an accused alleged to be the “key person” behind a syndicate of nine bogus firms issuing goods-less invoices and wrongfully availing Input Tax Credit (ITC) is entitled to regular bail under Section 483 of BNSS, 2023, given that the… Read More »
ITC Denied on Land Lease Rentals for Factory Construction; Section 17(5)(d) Block Applies Issue The core issue is whether a manufacturing company is eligible to claim Input Tax Credit (ITC) on GST paid (under Reverse Charge Mechanism) for long-term annual lease rentals of industrial land used to set up a factory. Specifically, the applicant sought… Read More »
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