Ex Parte Appellate Order Vitiated by Presumed Service is Set Aside for Fresh Adjudication on Merits Issue Whether an ex parte Order-in-Appeal (OiA) is sustainable when the appellate authority relies on a “conceived notion” or presumption of service of hearing notices without concrete evidence of actual service on the record. Facts Petitioner Profile: A construction… Read More »
Electronic Credit Ledger Blocking Automatically Ceases After One Year By Operation Of Statutory Rule 86A(3) Issue Whether a restriction or “block” placed on an Electronic Credit Ledger under Rule 86A can continue beyond the statutory one-year period, particularly in cases involving registration cancellation or pending proceedings. Facts Initial Action: On 16 February 2024, the Respondent… Read More »
DGGI Investigation and Bank Attachment Upheld as Petitioner Failed to Prove Prior State GST Adjudication Issue Whether Central GST proceedings and provisional bank attachments are barred by Section 6(2)(b) due to prior State inspection, and if Section 83 necessitates a pre-decisional hearing. Facts Business Profile: The petitioner is a proprietor engaged in trading old steel… Read More »
Consolidated Show Cause Notice for Multiple Financial Years is Impermissible and Legally Unsustainable Under GST Issue Whether the Revenue can issue a single consolidated Show Cause Notice (SCN) and a consequential demand order under Section 74 covering multiple financial years and tax periods spanning from April 2018 to October 2024. Facts Period of Dispute: The… Read More »
Consolidated Show Cause Notices Covering Multiple Financial Years Without Interlinked Fraud are Legally Unsustainable and Void Issue Whether the Revenue can issue a single consolidated Show Cause Notice (SCN) and demand order under Section 74 covering multiple financial years, particularly when no single continuous or indivisible fraud spanning those years is alleged. Facts Consolidated Notice:… Read More »
Payments During Search Are Presumed Non-Voluntary and Authorities Must Consider Refund of Coercively Recovered Amounts Issue Whether tax and penalty payments made during a search operation can be treated as “voluntary” and whether the Revenue is mandated to refund such amounts if the procedural safeguards against coercive recovery are violated. Facts Search Operation: A search… Read More »
Best Judgment Assessment Orders Stand Deemed Withdrawn Upon Subsequent Filing of GSTR-3B with Late Fees Issue Whether assessment orders passed under Section 62 for non-filing of returns are deemed withdrawn when the assessee subsequently files the pending GSTR-3B returns along with the applicable late fees. Facts Default: The petitioner, a registered GST taxpayer, failed to… Read More »
Blocking of Electronic Credit Ledger Without Prior Notice is Unsustainable and Liable to be Quashed Issue Whether the revenue authority can block an assessee’s Electronic Credit Ledger (ECL) under Rule 86A and create a negative balance without providing a pre-decisional notice or an opportunity for a hearing. Facts Action Taken: The Revenue Department blocked the… Read More »
Writ Petition Dismissed as Section 6 Bar Lacks Evidence and Section 83 Requires No Pre-Decisional Hearing Issue Whether the provisional attachment of bank accounts under Section 83 and parallel proceedings by Central authorities (DGGI) were valid when the petitioner claimed a prior State GST initiation and a violation of natural justice due to the lack… Read More »
INCOME TAX CASE LAWS 13.05.2026 Section Case Law Title Brief Summary Citation Relevant Act 35AD GSTAAD Hotels (P.) Ltd. v. ACIT Reassessment beyond four years is void if the assessee had fully and truly disclosed all material facts during the original assessment of capital expenditure. Click Here Income-tax Act, 1961 37(1) Ritu Sanjay Toshniwal v.… Read More »