An order passed in undue haste with less than one working day for document submission violates natural justice. Issue Whether an order confirming a tax demand under Section 73 is legally sustainable if passed in undue haste on the same day as the personal hearing, providing the assessee with less than one effective working day… Read More »
An assessment order issued against a deceased sole proprietor is a nullity in law. Issue Whether an assessment order passed under Section 73 of the GST Act against a sole proprietorship concern after the death of its sole proprietor is legally valid, or if it constitutes a nullity for being issued against a non-existent person.… Read More »
Multiple refund applications are maintainable for overlapping periods if claims are filed within statutory limitation. Issue Whether the tax authorities are legally justified in rejecting a subsequent, validly timed GST refund application for a specific month solely on the technical ground of a period overlap, when an invoice from that month was inadvertently left out… Read More »
GST registration cancellation via an arbitrary, non-speaking order is void ab initio for violating natural justice. Issue Whether the tax authorities are legally justified in cancelling a taxpayer’s GST registration and subsequently rejecting their revocation application through vague, non-speaking orders, and whether an appellate authority can dismiss such an appeal purely on technical limitation grounds… Read More »
Retrospective GST registration cancellation via a non-speaking order violates natural justice and is legally unsustainable. Issue Whether the tax authorities are legally justified in retrospectively cancelling a taxpayer’s GST registration and subsequently rejecting their revocation application through vague, non-speaking orders that completely fail to record specific reasons or independent findings. Facts The petitioner is a… Read More »
Input tax credit denial under Section 16(4) is invalid if within Section 16(5) timelines. Issue Whether the tax authorities are legally justified in reversing or denying Input Tax Credit (ITC) as time-barred under Section 16(4) of the GST Act when the claim falls within the extended timelines provided under Section 16(5). Facts The petitioner is… Read More »
Pre-packaged and labelled frozen shrimp exported in boxes up to 25 kg attract 5% GST. Issue Whether the supply of frozen shrimp, processed and packed in printed inner pouches or boxes (ranging from 250 g to 2 kg) and placed inside master cartons up to 25 kg for export, qualifies as “pre-packaged and labelled goods”… Read More »
INCOME TAX CASE LAWS 26.5.2026 Relevant Act Section Case Law Title Citation Brief Summary PBPT Act, 1988 Section 2(26) Yoosaf N A. v. Initiating Officer, (BPU) Click Here Unaccounted cash with an unexplained source constitutes “tangible movable property” under Sec 2(26) and qualifies as benami property when involved in a benami transaction. PBPT Act, 1988… Read More »
Reassessment notice issued to a deceased individual via an actively participating legal representative is valid. Issue Whether a reassessment notice issued under Section 148 in the name of a deceased individual through their father is legally valid if the father had actively participated in the preliminary proceedings, submitted replies, and projected himself as the legal… Read More »
Belated filing of Form 10E cannot deny substantial relief under Section 89 to an eligible employee. Issue Whether the lower tax authorities were justified in denying statutory relief under Section 89 of the Income-tax Act, 1961 for arrears of salary solely due to the belated filing of Form 10E and the absence of a prior… Read More »