Individuals Facing Criminal Proceedings Can Renew Passports if the Trial Court Expressly Permits Such Issuance Issue Whether an individual accused of ITC fraud under Section 69 of the CGST Act can have their passport issued or renewed despite the restrictions in Section 6(2)(f) of the Passports Act, 1967, which normally bars applicants with pending criminal… Read More »
No Anti-Profiteering Liability Exists for Flats Booked Post-GST as Prices Already Account for Input Tax Credit Benefits Issue Whether a real estate developer is liable for “profiteering” under Section 171 of the CGST Act for not passing on Input Tax Credit (ITC) benefits to a homebuyer who booked a flat in the post-GST period, despite… Read More »
Retrospective GST Registration Cancellation Requires Specific Reasoning and Prior Notice in the SCN Issue Whether the tax authorities can retrospectively cancel a GST registration when the Show Cause Notice (SCN) fails to propose such retrospectivity and the final order lacks specific reasoning for the chosen date. Facts The Notice: The Department issued an SCN proposing… Read More »
Existing Pre-Deposits Exceeding the Required Percentage of Scaled-Down Demands Preclude the Need for Additional Payments Issue Whether an assessee is required to make a fresh pre-deposit for filing an appeal before the Appellate Tribunal when the amount already deposited at the first appellate stage exceeds the statutory percentage required for the reduced demand. Facts Initial… Read More »
Service Through the GST Portal Alone Without Using Alternative Modes Breaches Principles of Natural Justice Issue Whether service of a Show Cause Notice (SCN) and subsequent reminders solely by uploading them on the GST portal—without utilizing other prescribed modes or granting a personal hearing—is sufficient to uphold an ex-parte assessment order. Facts The Challenge: The… Read More »
Input Tax Credit Cannot Be Denied to a Bona Fide Purchaser Solely Due to a Supplier’s Tax Default Issue Whether a registered dealer’s Input Tax Credit (ITC) can be denied under Section 16 of the CGST/TGST Act solely because the supplier failed to deposit the tax, in cases where the purchaser is bona fide and… Read More »
IMPORTANT GST CASE LAWS 25.02.2026 Relevant Section Case Law Title Core Ruling & Strategic Summary Citation Section 16 Malaya Rub-Tech Industries v. UOI [Bona Fide Buyer] ITC cannot be denied to a buyer solely because the supplier failed to pay tax, unless the Revenue proves collusion, fraud, or non-bona fide intent on the buyer’s part.… Read More »
Who is Liable to Deduct Tax Under Income Tax Act 2025 Under the new Income-tax Act, 2025, the government has streamlined the rules regarding who must deduct Tax Deducted at Source (TDS). While Companies and Partnership Firms are almost always required to deduct TDS, the rules for Individuals and Hindu Undivided Families (HUFs) depend entirely… Read More »
What is TDS? Complete Guide on Who Must Deduct Tax Under Income Tax Act 2025 Under the Income-tax Act, 2025, the government has consolidated and renumbered the provisions for Tax Deducted at Source (TDS). While the core concept remains the same—collecting tax at the very source of income generation—the categories of people liable to deduct… Read More »
IMPORTANT INCOME TAX CASE LAWS 24.02.2026 Relevant Section Case Law Title Core Ruling & Strategic Summary Citation Section 115BAA Bax India Ventures v. CPC [Technical Fault] Denying the 22% concessional rate solely because Form 10-IC was filed late (due to portal glitches or inadvertence) is a jurisdictional error. Substantive benefits cannot be denied for procedural… Read More »