Transfer Pricing and Corporate Tax: Key Rulings for Business Operations I. Transfer Pricing: Foreign Currency Loans (CUP Method) The issue involved benchmarking foreign currency loans to Associated Enterprises (AEs). The assessee used an Internal CUP (bank quotation), while the TPO insisted on an External CUP (LIBOR + mark-ups) with an additional 100 bps for forex… Read More »
IMPORTANT GST CASE LAWS 02.03.2026 Section Case Law Core Ruling & Strategic Summary Citation S. 16(6) Saleena Shahul Hameed [Non-Retrospective ITC] Benefit of the newly inserted S. 16(6) (enabling ITC upon registration revocation) is not retrospective. Taxpayers who closed business and didn’t challenge prior demands cannot claim this benefit. Click Here S. 29 Sivanandan [Registration… Read More »
Assessment Order with RFN/Reference Number: System-Generated Proof of Digital Signature The Legal Issue The central question in this case (specifically involving Kudos Facility Services v. State of AP [2026]) was whether the absence of a visible physical signature and a separately labeled Document Identification Number (DIN) on a printed assessment order renders it invalid. The… Read More »
Unsigned Assessment Order: No Signature Means “No Service” in Law The Legal Issue The central question is whether an assessment order that is not signed by the Assessing Officer (AO) has any legal validity. Specifically, does such an order satisfy the requirements of “service” under the GST Act, and can the Department use Section 160… Read More »
Summary of SCN is Not a Substitute for the SCN: Gauhati High Court Quashes Demand The Legal Issue The core legal dispute is whether the mere issuance of a Summary of Show Cause Notice (Form GST DRC-01), even with an attachment showing tax calculations, constitutes a valid initiation of proceedings under Section 73. The Court… Read More »
Demands Against Dead Persons Are Void: Notice to Legal Heirs is Mandatory The Legal Issue The central legal question is whether an adjudication order passed under Section 73 against a deceased proprietor is valid, and whether tax liability can be fastened upon a legal heir without first issuing them a formal Show Cause Notice (SCN)… Read More »
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 »