Orissa HC: GSTAT is Functional; Taxpayers Must File Appeals and Pay 20% Pre-deposit by June 2026. The Dispute: The Mandatory Pre-Deposit Hurdles The Conflict: The petitioner lost their first appeal for the period 2019-20. To stay the tax demand, they filed a Writ Petition, arguing that the Second Appeal (to the GSTAT) was impossible because… Read More »
Madras HC: Excess Tax Deposits Must Be Adjusted Against Interest Before New Demands Are Issued. The Dispute: Ignoring the Surplus Payment The Conflict: The petitioner had previously won a remand from the High Court in August 2024. As a condition for that remand, they were required to deposit 10% of the disputed tax. The Overpayment:… Read More »
[Video] HOW TO PAY TDS OF CONTRACTOR NEW SECTION CODE NEW INCOME TAX RULES 2026 latest update This video provides a detailed, step-by-step guide by CA Satbir Singh on how to pay TDS (Tax Deducted at Source) for contractors online under the New Income Tax Rules of 2026. It specifically covers the transition to the… Read More »
Bombay HC: Taxpayers Cannot Challenge GST Law Validity Until Factual Adjudication is Complete. 1. The “Premature Writ” Doctrine The Conflict: Multiple businesses filed Writ Petitions to block the Revenue from acting on Show Cause Notices (SCN) or Pre-show cause intimations (DRC-01A). These notices alleged “Bogus ITC” based on invoices from unregistered suppliers or transactions without… Read More »
Karnataka HC: Ex-parte ITC Rejections Set Aside Subject to 10% Pre-deposit. The Dispute: The GSTR-2A/3B Reconciliation Trap The Conflict: For the financial year 2019-20, the petitioner was issued a Show Cause Notice (SCN) regarding discrepancies in their Input Tax Credit (ITC). The Ex-parte Order: The petitioner failed to reply to the notice, leading the Assessing… Read More »
Conservancy and Waste Carriage for Municipalities are “Pure Services” Exempt from GST. The Dispute: Waste Management as a Service vs. Trade The Scenario: A proprietorship firm was hired by a Municipal Corporation (HMC) for: Collecting segregated waste from secondary points. Transporting it to designated dumpsites using their own fuel-operated vehicles. Maintaining logs, weight slips, and… Read More »
Solar EPC: 70:30 Tax Split Cannot Be Applied Retrospectively Using a GST Circular. The Dispute: The 70:30 Split Controversy The Conflict: The petitioner, a Solar EPC provider, treated their contracts as a Composite Supply of a “Solar Power Generating System” taxable at 5% (the rate for solar equipment during 2018). The Revenue’s Stand: The Assessing… Read More »
Karnataka HC: No GST on Pigmy Agent Commissions as They are Bank Employees, Not Contractors. The Dispute: Business Facilitator vs. Bank Employee The Conflict: The Revenue conducted an inspection of the Rural Bank and issued Form GST DRC-01A, proposing to levy GST under the Reverse Charge Mechanism (RCM) on commissions paid to “Pigmy Agents” (doorstep… Read More »
AAR Ruling: RWA Corpus Funds Are Taxable at the Time of Receipt Without the ₹7,500 Exemption. 1. The Nature of Supply: Corpus Fund is “Supply” The Dispute: The RWA argued that the Corpus Fund is a capital contribution from members for future contingencies (like painting or lift replacement) and should not be treated as a… Read More »
Important Income Tax Case Laws 25.04.2026 Relevant Act Section / Authority Case Law Title Citation Brief Summary Income-tax Act, 1961 Sec 2(24) / 115JB Graphite India Ltd. v. CIT Click Here Capital Subsidy: Sales tax remission linked to fixed capital investment is a capital receipt; not taxable and excluded from MAT (Sec 115JB). Income-tax Act,… Read More »