No Statutory Bar on Central GST Action Exists in the Absence of Prior State Proceedings Issue Issue 1 (Parallel Proceedings Bar): Whether Central GST (CGST) search, seizure, and summons actions are barred under Section 6(2)(b) if the taxpayer is a registered dealer under the State GST (RGST) regime, in the absence of any prior initiated… Read More »
TCS Paid Under Protest Before Assessment Counts Toward Mandatory Pre-Deposit for Filing Appeal Issue Whether Tax Collected at Source (TCS) self-assessed, collected, and deposited under protest during the disputed period can be adjusted and reckoned toward the mandatory 10% pre-deposit required for filing a statutory appeal under Section 107. Facts The Demand: For the tax… Read More »
Purchasing Dealer Cannot Be Punished with Input Tax Credit Denial Solely for Supplier Tax Deposit Default Issue Whether a purchasing dealer who has entered into a bona fide transaction, paid the tax component to the supplier, and received the goods can be legally denied Input Tax Credit (ITC) under Section 16 solely because the supplier… Read More »
Composite Show Cause Notice and Adjudication Order Covering Multiple Assessment Years Is Legally Impermissible Issue Whether the Revenue can issue a single, composite Show Cause Notice (SCN) and subsequent adjudication order under Section 73 spanning multiple financial years, or if tax periods must be initiated and adjudicated separately for each individual assessment year. Facts The… Read More »
Supplier Bears Burden to Prove Water Was Supplied via Tankers and Not as Taxable Packaged Goods Issue Whether the supply of water through tankers or lorries qualifies for a complete GST exemption under Section 11, and whether the burden of proof rests on the assessee to establish that the water was delivered via bulk tankers… Read More »
Ex-Parte Assessment Order Passed After Extended Statutory Deadline Is Legally Invalid for Want of Jurisdiction Ex-Parte Assessment Order Passed After Extended Statutory Deadline Is Legally Invalid for Want of Jurisdiction Issue Whether a non-fraud tax demand order under Section 73 passed and uploaded on the GST portal after the expiration of the extended statutory limitation… Read More »
Partners and Beneficiaries Behind Corporate Entities Face Penalty Liability Under Section 122(1A) of GST Act Issue Issue 1 (Beneficiary Liability of Partners): Whether a penalty under Section 122(1A) of the CGST/SGST Act can be legally imposed on individual partners of a firm, or if penalty actions for tax evasion are limited strictly to the “taxable… Read More »
INCOME TAX CASE LAW DIGEST 12.6.2026 INCOME TAX CASE LAW DIGEST 12.6.2026 Case Law Analysis Summary Relevant Act Section(s) Case Law Title Brief Summary Citation Income-tax Act, 1961 Sec. 119(2)(b) Shree Chandraprabha Medical Trust vs. Commissioner of Income-tax (Exemptions) A 113-day delay in e-verifying Form 10B during the COVID-19 period was condoned. The delay was… Read More »
Matter Remanded to Assessing Officer for De Novo Adjudication Due to Lack of Opportunity to Explain NRI Investments Matter Remanded to Assessing Officer for De Novo Adjudication Due to Lack of Opportunity to Explain NRI Investments Issue Whether an ex-parte assessment order treating time deposits, foreign currency purchases, and bank interest as unexplained investments and… Read More »
Penalty Cannot Be Sustained on Estimated Profit Additions or Unsubstantiated Loose Sheets Issue Whether a penalty for concealment of income under Section 271(1)(c) is legally sustainable when the underlying additions are based merely on an estimation of gross profit or on unsubstantiated loose sheets recovered during a tax proceeding. Facts The Additions: For the Assessment… Read More »