Revisiting settled issues under Section 74 without fresh material or intent to evade is an unsustainable jurisdictional error. Issue Whether a writ petition under Article 226 of the Constitution is maintainable to challenge a Show Cause Notice (SCN) issued under Section 74 of the CGST/RGST Act at the threshold, when the notice seeks to revive… Read More »
Participation in an appeal cannot cure the foundational defect of a vague, non-speaking show cause notice. Issue Whether a cryptic and vague Show Cause Notice (SCN) for GST registration cancellation, which lacks specific details of alleged contraventions, can be legally sustained or “cured” by the taxpayer’s subsequent participation and submission of justifications during the statutory… Read More »
Supreme Court issues notice on Revenue’s SLP against High Court ruling that road restoration reimbursements are not taxable supplies. Issue Whether the reimbursement of road restoration charges paid by a GST-registered electricity distribution licensee to a Municipal Corporation for digging roads to lay distribution lines constitutes a taxable supply of “agreeing to tolerate an act”… Read More »
Divergent views and GST Council indecision cannot deprive liquor manufacturers of their entitlement to C-Forms. Issue Whether a state government can refuse to issue C-Forms under the Central Sales Tax Act, 1956 for the inter-State purchase of Extra Neutral Alcohol (ENA) used in manufacturing alcoholic liquor for human consumption during the transitional period (1 July… Read More »
HO-driven services via field engineers do not create a place of business or require separate GST registration. Issue Whether the repair and maintenance services provided by a Maharashtra-based Head Office through Field Service Engineers (FSEs) in Odisha, alongside the temporary storage of spare parts and toolkits there, constitute a “Place of Business” under Section 2(85)… Read More »
Section A – Business Account (Indian Accounting Standards) AY 2026-27 Schedule Part A – Trading Ind AS in the Income Tax Return (ITR) form applies to companies that are required to prepare their financial statements in compliance with Indian Accounting Standards (Ind AS). This schedule captures the trading results of the business, reflecting the gross… Read More »
Schedule 112A – From sale of equity share in a company or unit of equity-oriented fund or unit of a business trust on which STT is paid under section 112A AY 2026-27 ‘Schedule 112A’ in the Income Tax Return (ITR) forms deals with the computation of long-term capital gains (LTCG) arising from the sale of… Read More »
INCOME TAX CASE LAWS 14.5.2025 Section Case Law Title Brief Summary Citation Relevant Act 11 Breach Candy Hospital Trust v. ACIT Appeal disposition without considering pending writ and interim relief regarding exemption approval was improper; must await final writ outcome. Click Here Income-tax Act, 1961 11 T.K. Raja Educational Charitable Trust v. ITO Exemption cannot… Read More »
SLP Dismissed As Reassessment Notice Issued After Six Years From Assessment Year End Is Barred By Limitation Issue Whether the Special Leave Petition (SLP) filed by the Revenue should be dismissed, confirming the High Court’s ruling that a reassessment notice under Section 148 issued for the assessment year 2016-17 on 31-03-2024 was completely barred by… Read More »
Interim Stay or Invalidation of Third-Party Search Does Not Divest Assessing Officer of Section 148 Reassessment Jurisdiction Issue Whether a reassessment notice issued to a non-searched assessee under the Second Explanation to Section 148—based on material seized during a third-party search—becomes invalid or loses jurisdiction if the underlying search is subsequently stayed or declared illegal… Read More »