Orissa HC: No More Writ Petitions for GST Appeals Now That GSTAT is Functional. The Dispute: The Vanishing “Alternate Remedy” Excuse The Conflict: For the first year of GST (2017-18), the petitioner faced a demand under Section 73. The Status Quo: The petitioner lost the first appeal. Usually, the next step is the GSTAT (Section… Read More »
Delhi HC: GST Corrigendum Disputes Must Be Settled Via Appeal, Not Writ Jurisdiction. The Dispute: The “Advanta Sales” Corrigendum The Conflict: The petitioner was accused of wrongfully utilizing Input Tax Credit (ITC) from a non-existent firm, M/s Advanta Sales. The SCN Error: The initial SCN (June 2025) alleged fraud for FY 2018-19 (₹42.66 lakhs). The… Read More »
Rule 86A: Revenue Cannot Block a Supplier’s Ledger for Alleged Fraud by the Recipient. The Dispute: Guilty by Association? The Conflict: The Revenue blocked the Electronic Credit Ledger (ECL) of the petitioner-firm and issued a Show Cause Notice (SCN). The Department’s Allegation: They claimed the petitioner had passed on “fraudulent ITC” to a recipient, M/s… Read More »
Court Orders De Novo GST Trial to Resolve Duplicate Demands Subject to 50% Tax Deposit. The Dispute: Duplicate Demands & Procedural Silence The Conflict: For FY 2019-20, the Revenue issued a DRC-01 alleging two discrepancies: Under-declaration of Output Tax. Excess claim of Input Tax Credit (ITC). The Petitioner’s Predicament: The petitioner failed to file a… Read More »
Writ Dismissed: Film Workers Exceeding 1981 Wage Ceilings Cannot Claim GST Immunity. The Dispute: GST vs. The Cine Workers Act The Conflict: A daily-wage Production Assistant in the Malayalam film industry was slapped with a GST demand under Section 73. The Petitioner’s Argument: They claimed to be a “Cine Worker” under the Cine Workers and… Read More »
Gauhati HC: GST Registration Can Be Restored Beyond 270 Days If All Returns and Dues Are Paid. The Dispute: The 270-Day “Hard Block” The Conflict: A tours and travels proprietor had their GST registration cancelled for failing to file returns for six consecutive months. The Compliance: After the cancellation, the petitioner realized the error and… Read More »
Interstate ITC Transfer on Amalgamation Cannot Be Blocked by Non-Statutory Portal Restrictions. The Dispute: The “Same-State” Technical Trap The Conflict: The petitioner amalgamated with another entity following an NCLT approval. As per the scheme, all assets—including unutilized Input Tax Credit (ITC)—were to be transferred. The Portal Error: When the petitioner tried to file Form GST… Read More »
Section Codes for TDS Return Income Tax Form 138 Income Tax Rules 2026 Salary TDS Retrun Section Codes for TDS Return Income Tax Form 138 Income Tax Rules 2026 Salary TDS Retrun Form 138 Income Tax Rules 2026 Quarterly statement of deduction of tax under section 397(3)(b) of the Act in respect of salary paid… Read More »
TCS Section Code for TCS Return for Income Tax form 143 Income Tax Rules 2026 TCS Section Code for TCS Return for Income Tax form 143 Income Tax Rules 2026 Section Nature of Payment Payer Section Code 394(1) [Table: Sl. No. 1] Sale of alcoholic liquor for human consumption. Seller 1068 394(1) [Table: Sl. No.… Read More »
Section Codes for TDS Return Income Tax Form 140 Income Tax Rules 2026 Section Codes for TDS Return Income Tax Form 140 Income Tax Rules 2026 Before filing TDS return check Rules for TDS Challan This challan is applicable for Tax Year 2026-27 onwards; for earlier years ( upto AY 2026-27), use earlier version of… Read More »