You asked for more Chat customization prompts. Here are a few other fun ones you can try. (But please share your own favorites as well!): History TA Prompt: You’re my History PhD Teaching Assistant. Explain every event/era narratively: first explain events at a high level using slides and transcripts from class, then with a more… Read More »
IMPORTANT INCOME TAX CASE LAWS 06.12.2025 Section Case Law Title Brief Summary Citation Relevant Act Section 2(14) Khemraj Patidar v. Income-tax Officer Land sold, being irrigated, cultivated, and situated beyond municipal limits, deserved exclusion from the definition of Capital Asset in terms of Section 2(14)(iii). Addition under Section 50C was liable to be deleted. Click… Read More »
Notice issued by Jurisdictional AO under Section 148 quashed; Faceless Assessment procedure mandatory Issue Whether a notice under Section 148 (for reopening assessment) issued by the Jurisdictional Assessing Officer (JAO) is valid, or if it must be issued by the National Faceless Assessment Centre (NFAC) in accordance with Section 144B and Section 151A of the… Read More »
IMPORTANT GST CASE LAW 09.12.2025 Section Case Law Title Brief Summary Citation Relevant Act Section 11 (Exemption) Kerala Academy for Skills Excellence, In re Fees received by a State Skill Mission entity from skill partners who are not NSDC/SSC-approved for the relevant schemes are not exempted under Entry 69 of Notification No. 12/2017-CT (Rate), especially… Read More »
Share of fees from Training Partners taxable; ITC allowed even if expenses paid via Government Grants I. GST on Skill Development Training Fees Issue Whether the share of fees received by a State Skill Development Mission from its training partners is exempt from GST under Notification No. 12/2017-Central Tax (Rate). Whether fees collected directly from… Read More »
“Negative Blocking” of Electronic Credit Ledger held illegal; Blocking limited to available balance Issue Whether the tax authorities, under Rule 86A, can block an amount in the Electronic Credit Ledger (ECL) that exceeds the actual available balance, thereby creating a “negative balance” or a lien on future credits. Facts The Action: The Department issued a… Read More »
Fraudulent registration cancellation upheld; Writ jurisdiction denied due to false & contradictory pleas Issue Cancellation Validity: Whether the cancellation of GST registration for “M/s. Digital Storm” was valid given the allegations of fraud and suppression, or if it violated principles of natural justice due to vagueness and improper service. Condonation of Delay: Whether the Appellate… Read More »
Rectification of GSTR-1 allowed to correct wrong GSTIN (State swap); Manual filing permitted if portal closed Issue Whether a registered taxpayer can be allowed to rectify their GSTR-1 returns for a past period (June 2022 to September 2022) to correct an inadvertent error where the wrong GSTIN (Kerala branch instead of Tamil Nadu branch) of… Read More »
Writ Court remands matter despite expiry of Appeal limitation; 10% pre-deposit ordered Issue Whether the High Court can exercise its writ jurisdiction to remand a matter for fresh adjudication when the petitioner failed to file a statutory appeal within the limitation period under Section 107, and whether such relief can be granted subject to a… Read More »
Order set aside as Notice uploaded only in ‘Additional Notices’ tab; Personal Hearing mandatory Issue Whether an adjudication order passed under Section 73 (non-fraud demand) is valid if the Show Cause Notice (SCN) and the final order were served solely by uploading them to the “View Additional Notices and Orders” tab on the GST portal… Read More »