GST CASE LAWS 14.5.2025 Section Case Law Title Brief Summary Citation Relevant Act 2(50) / 22 Thermo Fisher Scientific India (P.) Ltd., In re Temporary storage of spare parts/tools by field engineers does not create a “fixed establishment” or “place of business” if control and invoicing remain with the HO. No separate registration is required.… Read More »
Active role in a multi-crore GST syndicate and gravity of economic fraud override automatic bail claims. Issue Whether an accused person, allegedly involved in a structured syndicate generating sham invoices and fake e-way bills leading to a tax evasion of ₹48.41 crore, is entitled to regular bail, default bail under the 60-day trial clause, or… Read More »
[Video] How to file Income Tax Return Online for salaried employee AY 2026-27 Video on How to file Income Tax Return Online for Salaried Employee for AY 2026-27 in India This video provides a step-by-step guide on how to file Income Tax Return (ITR-1) for Assessment Year 2026-27 (Financial Year 2025-26) online. It is specifically… Read More »
Active role in a multi-crore GST syndicate and gravity of economic fraud override automatic bail claims. Issue Whether an accused person, allegedly involved in a structured syndicate generating sham invoices and fake e-way bills leading to a tax evasion of ₹48.41 crore, is entitled to regular bail, default bail under the 60-day trial clause, or… Read More »
ITR filing for salaried employees with mutual fund AY 2026-27 Salaried employees who redeemed or switched Mutual Funds cannot file the standard ITR-1 form. You must file ITR-2 for Assessment Year (AY) 2026-27 (Financial Year 2025-26) to report mutual fund capital gains. Even if you only switched from one scheme to another (e.g., Growth to… Read More »
Ex parte order passed without serving a hearing notice violates natural justice and cannot be sustained. Issue Whether an Order-in-Original confirming a tax demand, interest, and penalty can be legally sustained under Sections 75 and 169 of the CGST/OGST Act when the notice fixing the personal hearing date was not served on the taxpayer until… Read More »
Completion of investigation and bail granted to co-accused entitle the petitioner to regular bail under parity. Issue Whether the Petitioner (Accused No. 2), arrested for allegedly availing fake Input Tax Credit (ITC) via fraudulent invoices under the CGST/TGST Act, is entitled to regular bail under Sections 480 and 483 of the Bharatiya Nagarik Suraksha Sanhita,… Read More »
ITR filing for salaried employees with share market ay 2026-27 Salaried employees who trade or invest in the share market cannot file the standard ITR-1 form. Your choice between ITR-2 and ITR-3 for Assessment Year (AY) 2026-27 (Financial Year 2025-26) depends entirely on the nature of your stock market transactions. Filing the wrong form or… Read More »
Anticipatory bail granted to Managing Director after deposit of disputed ITC amount and full procedural cooperation. Issue Whether the Managing Director of a listed company is entitled to anticipatory (pre-arrest) bail under Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) during a DGGI investigation into the alleged wrongful availment of Input Tax Credit… Read More »
Active role in a multi-crore GST syndicate and gravity of economic fraud override automatic bail claims. Issue Whether an accused person, allegedly involved in a structured syndicate generating sham invoices and fake e-way bills leading to a tax evasion of ₹48.41 crore, is entitled to regular bail, default bail under the 60-day trial clause, or… Read More »