Notice Issued Digitally Within the Limitation Period is Valid Despite Delayed Viewing or Curable Attachment Errors Issue Whether a notice under Section 148 is validly “issued” within the limitation period if it is sent via email on the final day but viewed by the assessee later, and whether attaching the wrong document renders the notice… Read More »
Contractual Compensation for Transit Shortages Is a Deductible Business Expenditure and Not a Penal Fine Issue Whether a payment of ₹20 lakh, labeled as ‘penalty/fine’ but paid to a private party for goods shortage under a transport contract, is a non-deductible penal expense under the Explanation to Section 37(1) or a deductible compensatory business expenditure.… Read More »
The Six-Month Filing Deadline for Section 80G Approval Applies Only to Trusts Commencing New Activities Issue Whether the application for regular registration under Section 80G(5) was time-barred because it was filed beyond six months from the date of provisional approval, specifically regarding the interpretation of the phrase “within six months of commencement of its activities.”… Read More »
Software License Renewal and AMC Fees Held Deductible as Revenue Expenditure u/s 37(1); No Creation of Capital Asset or Enduring Benefit 1. Core Dispute: Capital vs. Revenue Classification The assessee, a service provider, incurred various software-related costs including Annual Maintenance Charges (AMC), database support fees, and license renewal costs. The assessee claimed these as a… Read More »
Mandatory Notice u/s 143(1)(a) Provsisos: Denial of Concessional Tax u/s 115BAA Quashed for Procedural Violation 1. The Core Dispute: Denial of Section 115BAA in Updated Return The assessee-company filed an updated return under Section 139(8A) and claimed the concessional tax regime of 22% under Section 115BAA. While doing so, the company furnished Form 10-IC along… Read More »
IMPORTANT GST CASE LAWS 24.02.2026 Relevant Section Case Law Title Core Ruling & Strategic Summary Citation Section 74 Dhanlaxmi Bank Ltd. v. State of Kerala [Composite Notice Void] Consolidation of multiple financial years into a single Show Cause Notice is impermissible. Since limitation periods expire on different dates for different years, power must be exercised… Read More »
Substantial Justice Over Procedural Technicality: 15-Day Delay Condoned Due to Indo-Pak Conflict; High Court Reverses Dismissal of Appeal 1. The Core Dispute: Procedural Timeline vs. Ground Realities The petitioner sought to file an appeal against a GST order but faced multiple hurdles that pushed the filing past the standard three-month deadline. The Excluded Time: The… Read More »
Restaurant Profiteering Confirmed: Increasing Base Price to Maintain Pre-Reduction MRP Violates Anti-Profiteering Mandate 1. The Core Dispute: The “Same Price” Strategy Following the GST Council’s recommendation, the tax rate for most restaurant services was slashed from 18% to 5% (with the withdrawal of Input Tax Credit) effective November 15, 2017. The respondent (a restaurant owner)… Read More »
Writ Petition Rejected: High Court Directs Taxpayer to GSTAT; Holds Lack of Streamlined Filing Not a Ground to Bypass Statutory Remedy 1. The Core Dispute: Bypassing the Tribunal The assessee approached the High Court through a Writ Petition to challenge a Show Cause Notice, an Order-in-Original (adjudication order), and an Order-in-Appeal (first appeal order). Assessee’s… Read More »
Writ Petition Rejected: High Court Directs Taxpayer to GSTAT; Holds Lack of Streamlined Filing Not a Ground to Bypass Statutory Remedy 1. The Core Dispute: Bypassing the Tribunal The assessee approached the High Court through a Writ Petition to challenge a Show Cause Notice, an Order-in-Original (adjudication order), and an Order-in-Appeal (first appeal order). Assessee’s… Read More »