Omission of Rule 96(10) Without a Saving Clause Extinguishes Ongoing IGST Refund Recovery Proceedings Issue Whether recovery proceedings and demand orders initiated under Section 74 for the alleged violation of Rule 96(10) of the CGST Rules can legally survive after the said rule has been omitted by Notification No. 20/2024 without a saving clause, and… Read More »
Physical Submission of GST Revocation Applications Is Permitted for Consideration Where Portal Deadlines Block Online Filing Issue Whether a petitioner can be permitted to submit a physical or manual application for revocation of their GST registration cancellation when the online GST portal dynamically blocks the submission due to the expiry of the prescribed statutory timeline.… Read More »
Automatic Suspension of GST Registration Along with Cancellation Notice is Unwarranted and Legally Sustainable Issue Whether the tax authority can automatically suspend an assessee’s GST registration in the same notice that proposes cancellation, and whether such a simultaneous suspension is legally valid under Section 29 of the CGST Act and Rule 21A of the CGST… Read More »
Illness-induced temporary business shutdown does not justify mechanical, ex-parte GST registration cancellation without considering replies. Issue Whether the mechanical and ex-parte cancellation of a petitioner’s GST registration, alongside the subsequent rejection of their revocation application, can be legally sustained under Section 29 and 30 of the CGST Act when the authorities completely ignored detailed written… Read More »
Preferential Location Charges Are Retrospectively Clarified as Integral to Construction Services, Canceling Independent Tax Rulings Issue Whether Preferential Location Charges (PLC) collected by a property developer from buyers are independently taxable under the GST regime, or whether they constitute an integral part of a composite construction service, especially in light of a subsequent clarifying circular… Read More »
Transfer of Leasehold Rights in GIDC Allotted Plots to Third Parties Does Not Attract GST Issue Whether the assignment, sale, or transfer of long-term leasehold rights in an immovable property (specifically a GIDC-allotted plot) by an existing lessee to a third-party assignee is subject to the levy of Goods and Services Tax (GST) under the… Read More »
INCOME TAX CASE LAWS 28.05.2025 Relevant Act Section Case Law Title Brief Summary Citation Income-tax Act, 1961 Sec. 2(47) Deputy Commissioner of Income-tax v. Sunil Kumar Sood Capital Gains (Transfer): Land financed by HBPL was transferred to it in FY 2016-17 to settle a loan liability via an arbitral award. The transfer was effective only… Read More »
Penalty under Section 271D must be kept in abeyance pending appeal of the quantum assessment. Issue Whether a penalty order passed under Section 271D and the consequential notice of demand under Section 156 can be enforced, or if they should be kept in abeyance, when the core quantum assessment order passed under Section 147 is… Read More »
TOLA Extensions Encompass Rectification Proceedings, Validating the Revenue’s Order Passed Within the Extended Statutory Time Limit Issue Whether a rectification order passed by the Assessing Officer under Section 154 on September 17, 2021, to rework brought-forward losses is barred by limitation under Section 154(7), or whether the limitation period was legally extended by virtue of… Read More »
Reassessment notice issued after March 31, 2022 for Assessment Year 2015-16 is barred by limitation and quashed. Issue Whether a reassessment notice issued on April 23, 2022, under Section 148 for the Assessment Year 2015-16 is barred by limitation in view of the first proviso to Section 149 of the Income-tax Act, which prohibits reopening… Read More »