Effective Service vs. Portal Formalities: Madras High Court Rebukes “Blind” Ex Parte Orders The Legal Issue The core question is whether “service” under Section 169 of the GST Act is fulfilled merely by uploading a notice to the portal, or if the principles of Natural Justice require the Department to use alternative methods when a… Read More »
Portal Service vs. Effective Service: Madras High Court Mandates Multi-Mode Communication The Legal Issue The central question is whether the tax authorities satisfy the requirements of Natural Justice and Section 169 by exclusively uploading notices to the GST portal when a taxpayer fails to respond. The Court evaluated whether “service” is a mere technical formality… Read More »
Conditional Restoration of GST Registration Despite Suppression of Facts The Legal Issue The case involves the restoration of GST registration under Section 29 of the CGST Act. A key legal aspect was the petitioner’s conduct: the assessee secured an interim stay on recovery by suppressing the fact that their registration had already been cancelled. The… Read More »
Registration Restoration Denied: Section 16(6) Benefits Not Retroactive for Closed Businesses The Legal Issue The central question is whether a taxpayer who voluntarily cancelled their GST registration due to business closure can seek restoration of registration solely to take advantage of the newly introduced Section 16(6). The court examined if Section 16(6) creates a fresh… Read More »
IMPORTANT INCOME TAX CASE LAWS 03.02.2026 Section Case Law Core Ruling & Strategic Summary Citation S. 11 / 11(3) AWARE (Hyderabad Trib.) [Accumulation Audit] Deletion of an addition u/s 11(3) is invalid if the appellate authority fails to verify the actual utilization of brought-forward accumulated funds (₹1.24 Cr). Click Here S. 12AB / 80G Kush… Read More »
Coal Import Disputes: Remand on Shortages and TP Adjustments, Victory on TDS Credit The Legal Issue The case involves three distinct issues for AY 2008-09: The allowability of business expenditure for “shortages and quality cuts” in coal imports from an Associated Enterprise (AE). The validity of Transfer Pricing (TP) adjustments when credit notes (discounts) are… Read More »
Spouse’s Bank Account Cannot Be Attached for Company Tax Dues The Legal Issue The primary legal question is whether the Income Tax Department can invoke Section 226 (Recovery of Tax) or Section 179 (Liability of Directors of Private Company) to attach the personal bank account of a director’s spouse to satisfy the tax liabilities of… Read More »
Reassessment Quashed: Audit Objections Cannot Override a “Threadbare” Original Inquiry The Legal Issue The primary legal dispute is whether the Income Tax Department can reopen a completed assessment under Section 147 based solely on an audit objection, especially when the Assessing Officer (AO) had already conducted a “threadbare” inquiry into the same issue during the… Read More »
Insurance Business: Excess Management Expenses Allowed as Business Expenditure The Legal Issue The primary question was whether management expenses incurred by a general insurance company in excess of the limits prescribed by IRDAI Regulations can be disallowed under Section 37(1) or its Explanation 1 (expenditure for an offence or prohibited by law), given the specific… Read More »
Registration Under Section 12AB: Tribunal Cannot Grant Approval Without Verifying Activities The Legal Issue The core legal question is whether the Income Tax Appellate Tribunal (ITAT) can directly order the Commissioner (Exemptions) to grant final registration under Section 12AB and approval under Section 80G without first recording specific findings on the genuineness of the trust’s… Read More »