JAO lacks jurisdiction to issue Section 148 notice; Faceless Assessment Scheme mandatory Issue Whether a notice under Section 148 issued by the local Jurisdictional Assessing Officer (JAO) is valid, or if it must be issued under the Faceless Assessment Scheme as envisaged under Section 144B and 151A. Facts The Action: The Jurisdictional Assessing Officer… Read More »
Retrospective cancellation of 12A registration u/s 12AB(4) quashed; “Specified Violations” apply only post-2022 Issue Whether the Commissioner (Exemption) has the jurisdiction to cancel a charitable trust’s registration retrospectively under Section 12AB(4) based on “specified violations” that allegedly occurred prior to April 1, 2022, the date when the concept of “specified violations” was introduced into the… Read More »
Reopening quashed as Assessee’s name not in seized material and transaction nature misidentified Issue Whether the Assessing Officer (AO) can assume jurisdiction to reopen an assessment under Section 147 based on third-party search information alleging “bogus loans,” when the assessee’s name did not appear in the seized material and the actual transaction was of a… Read More »
Ex-parte Section 50C addition remanded; Assessment must be on merits despite non-compliance Issue Whether an ex-parte assessment making additions under Section 50C by treating the Cost of Acquisition as ‘Nil’ due to the assessee’s non-appearance is sustainable, or if the matter should be remanded when substantive factual disputes regarding valuation, cost, and the year of… Read More »
High Court dismisses Revenue appeal on 12.5% bogus purchase estimation; Quantum is a question of fact Issue Whether a further reduction of disallowance on bogus purchases from 25% (set by CIT(A)) to 12.5% (set by ITAT) gives rise to a “substantial question of law” under Section 260A for the High Court to intervene, particularly when… Read More »
Rejection of 80G application treating it as 12AB registration violation of natural justice; Matter remanded Issue Whether the Commissioner (Exemptions) can reject an application for approval under Section 80G by erroneously treating it as an application for registration under Section 12AB, and whether a subsequent rectification order cures the defect of not confronting the assessee… Read More »
Haryana Curbs Arbitrary GST Audits with New Strict Protocols Mandatory Justification and EvidenceAny proposal to initiate a suo-moto audit or scrutiny must now be supported by clear, specific, and duly justified reasons. Officials are required to provide an estimated quantum of tax evasion based on verifiable sources such as departmental records, intelligence inputs, or data… Read More »
Haryana Enforces Comprehensive Multi-Year GST Audits Mandatory Multi-Year Audit Scope The Haryana Excise & Taxation Department has issued instructions requiring that every GST audit selected under Section 65 of the HGST Act cover multiple financial years. The audit must span from the year of selection continuously up to the current financial year, ensuring no gaps… Read More »
IMPORTANT GST CASE LAWS 06.12.2025 Section/Advisory Case Law Title / Subject Brief Summary Citation / Source Relevant Act GSTR-9 & GSTR-9C Advisory GSTN issues additional FAQs on GSTR-9 and GSTR-9C for FY 2024-25 The GSTN released additional FAQs to clarify reporting requirements in annual return GSTR-9 and reconciliation statement GSTR-9C. Clarifications cover RCM reporting, ineligible… Read More »
Parallel GST Proceedings: First-in-Time Authority Adjudicates; Summons Do Not Trigger Section 6(2)(b) Bar Issue Whether the issuance of a Show Cause Notice (SCN) by the Central GST Authority is barred under Section 6(2)(b) of the CGST Act when the State GST Authority had previously initiated an inquiry via summons and issued a pre-notice intimation (Form… Read More »