GST Registration Restored On Condition Of Filing All Pending Returns And Paying Outstanding Dues Issue Whether a GST registration cancelled due to the continuous non-filing of statutory tax returns for six months can be restored via writ jurisdiction, and what conditions the taxpayer must fulfill to achieve restoration. Facts The petitioner is a proprietorship concern… Read More »
ITC On Industrial Land Lease Rentals For Factory Construction Remains Blocked Including Pre Post Construction And Vacant Areas Issue Whether a manufacturing company is eligible to claim Input Tax Credit (ITC) on the GST charged on annual lease rentals for land taken from the Government to construct its factory building. Whether such ITC on lease… Read More »
Authority For Advance Ruling Rejects Maintainability Of Academic Application Based On Hypothetical Scenarios Issue Whether an application filed before the Authority for Advance Ruling (AAR) is legally maintainable when the queries are based on hypothetical, academic scenarios intended for future client advisory rather than an actual or proposed supply undertaken by the applicant themselves. Facts… Read More »
Relevant Date For Refunding Unutilised ITC On Exports Governed By Return Due Dates Not Original Export Timelines Issue Whether the “relevant date” for calculating the two-year limitation period for a refund of unutilized Input Tax Credit (ITC) accumulated from zero-rated exports should be determined by the date of actual export under Explanation 2(a) to Section… Read More »
Bakery Items Sold Without Preparation Constitute Supply Of Goods Whereas On Site Assembled Food Counts As Restaurant Service Issue Whether the sale of pre-manufactured bakery products through retail outlets without any further cooking or preparation constitutes a “supply of goods” or a “restaurant service” under GST. Whether the on-site blending and baking of semi-finished items… Read More »
Digital Portal Connecting Transporters And Customers Qualifies As ECommerce Operator Liable For TCS Under GST Digital Portal Connecting Transporters And Customers Qualifies As ECommerce Operator Liable For TCS Under GST Issue Whether an online platform connecting vehicle owners/transporters with customers for goods transportation qualifies as an “Electronic Commerce Operator” (ECO) under Section 2(45) or a… Read More »
INCOME TAX CASE LAW DIGEST 15.09.2026 INCOME TAX CASE LAW DIGEST 15.09.2026 Relevant Act Section(s) Case Law Title Citation Brief Summary Income Tax Act, 1961 CBDT Circular (Monetary Limits) / Section 260A Principal Commissioner of Income-tax vs. Taha Wires (P.) Ltd. Click Here The ITAT erred in dismissing the Revenue’s appeal based on low tax… Read More »
Assessment Under Section 153A Annulled For Want Of Valid Search Warrant And Panchnama In Assessee’s Name Issue Whether the Assessing Officer (AO) can legally assume jurisdiction under Section 153A and frame a search assessment against an individual whose premises were physically searched, but in whose name no valid search warrant was issued or panchnama drawn.… Read More »
Supreme Court COVID Extension Of Limitation Period Is Not Applicable To Departmental Assessment Proceedings Issue Whether the extension of the limitation period granted by the Supreme Court during the COVID-19 pandemic applies to administrative assessment proceedings conducted by the Income Tax Department, and whether the Tribunal’s refusal to apply this extension constitutes a “mistake apparent… Read More »
Assessing Officer Must Apply Uniform Profit Rates For Identical Businesses And Cannot Make Separate Expense Disallowances After Rejecting Books Issue Whether the Assessing Officer (AO) is justified in estimating a higher gross profit (GP) rate of $4\%$ for a liquor trader after rejecting their books, when a lower GP rate of $3.13\%$ was accepted for… Read More »