Demand Provision Cannot Be Used as Short Cut to Bypass Review and Appeal Against Refund Sanction Orders Demand Provision Cannot Be Used as Short Cut to Bypass Review and Appeal Against Refund Sanction Orders Issue Whether the tax authorities are legally permitted to invoke the demand provisions under Section 73 to nullify a previously sanctioned… Read More »
General Penalty Under Section 125 Cannot Be Levied for Non Filing When Specific Late Fee Is Prescribed Issue Whether the tax authorities are legally justified in imposing a general penalty under Section 125 of the CGST/SGST Act in addition to a late fee under Section 47 for the non-filing of GST returns, and whether a… Read More »
GST Registration Cancelled for Non Filing Restored Upon Compliance and Payment of Outstanding Arrears GST Registration Cancelled for Non Filing Restored Upon Compliance and Payment of Outstanding Arrears Issue Whether a taxpayer whose GST registration was cancelled ex parte for failing to file statutory returns for a continuous period of six months is entitled to… Read More »
Ex Parte GST Registration Cancellation for Rule 10A Breach Quashed Due to Failure to Allow Thirty Days Response Window Ex Parte GST Registration Cancellation for Rule 10A Breach Quashed Due to Failure to Allow Thirty Days Response Window Issue Whether the tax authorities were legally justified in issuing a Show Cause Notice (SCN) in Form… Read More »
Denial of Cross Examination Does Not Vitiate Fraud Assessment Order When Independent Factual Proof Is Required Issue Whether the denial of an opportunity to cross-examine a key investigation witness automatically violates the principles of natural justice so as to vitiate a Section 74 GST adjudication order involving fraudulent Input Tax Credit (ITC) availment, or if… Read More »
Composite Adjudication Orders Quashed Because Bunching Multiple Financial Years Into Single Notice Exceeds Jurisdiction Composite Adjudication Orders Quashed Because Bunching Multiple Financial Years Into Single Notice Exceeds Jurisdiction Issue Whether the revenue is legally permitted to issue a single, composite Show Cause Notice (SCN) and a consolidated adjudication order covering multiple financial years (FY 2018-19… Read More »
Pre Arrest Notice Direction Upheld as Natural Justice Without Restricting Departments Right to Investigate Fraud Issue Whether the Additional Sessions Judge (ASJ) was justified in directing the GST Department to provide a seven-day prior notice before taking any coercive action/arrest against the respondent-directors, and whether such a direction amounts to a blanket restraint on the… Read More »
INCOME TAX CASE LAWS DIGEST 06.06.2026 INCOME TAX CASE LAWS DIGEST 06.06.2026 Relevant Act Section(s) Case Law Title Citation Brief Summary Income Tax Act, 1961 Section 69 Dove Buildcon vs. ITO Click Here Addition made for unexplained investment was deleted because the assessee provided evidence proving the property was purchased and paid for in FY… Read More »
Tribunal Order Restoring Appeals Following Supreme Court Review Cannot Be Challenged by Appellants Issue Whether the appellants can challenge the Appellate Tribunal’s order restoring their Benami property appeals on the merits, when the Tribunal acted upon an explicit liberty granted in its original order to entertain a review if the Supreme Court recalled its judgment… Read More »
Reopening Notice Issued Beyond Four Years Quashed Due to Absence of New Tangible Material and Failure to Disclose Issue Whether the Revenue was justified in issuing a reopening notice under Section 148 after the expiry of four years from the end of the relevant assessment year, based solely on third-party search information, when the Assessing… Read More »