Courts retain inherent jurisdiction to waive the mandatory ten percent pre-deposit for filing GST appeals. Issue Whether the court holds the inherent jurisdiction under Article 226 to waive the statutory mandate of a 10% pre-deposit for entertaining a first appeal under Section 107 of the GST Act in appropriate cases. Facts The tax department issued… Read More »
Revenue must immediately restore a cancelled GST registration if the appellate authority orders restoration. Issue Whether the tax department can legally refuse to comply with an appellate order directing the restoration of a cancelled GST registration on the grounds that a further appeal is pending and a subsequent physical survey showed no ongoing business. Facts… Read More »
Regular bail is admissible for GST offenses post-investigation if the trial is prolonged and incarceration spans six months. Issue Whether an accused prosecuted for GST offenses involving the alleged wrongful availment and passing of fake Input Tax Credit (ITC) worth ₹88.28 crores is entitled to regular bail under Section 69, read with Section 132, after… Read More »
GST registration cancelled for non-filing must be restored expeditiously upon payment of all outstanding tax dues. Issue Whether a taxpayer is entitled to the restoration of their cancelled GST registration under Section 30 and Rule 22(4) on the grounds of financial hardship, provided they demonstrate a readiness to pay all arrears of tax, interest, penalty,… Read More »
GST registration revocation cannot be rejected using a non-speaking order that ignores delay condonation GST registration revocation cannot be rejected using a non-speaking order that ignores delay condonation explanations. explanations. Issue Whether the tax authority is legally justified in rejecting an application for the revocation of a cancelled GST registration solely by issuing a non-speaking… Read More »
INCOME TAX CASE LAWS 23.06.2026 INCOME TAX CASE LAWS 23.06.2026 Relevant Act Section Case Law Title Citation Brief Summary Income-tax Act, 1961 Section 9 Commissioner of Income-tax (International Taxation)-1 v. Ernst and Young U.S. LLP 2026 Click Here 1. Matter remanded to Tribunal to properly evaluate whether advisory/consultancy services qualify as FTS or are exempt… Read More »
The Commissioner (Appeals) can validly set aside an ex-parte reassessment and remand it for fresh adjudication. The Commissioner (Appeals) can validly set aside an ex-parte reassessment and remand it for fresh adjudication. Issue Whether the Commissioner (Appeals) [CIT(A)] is legally empowered under Section 251(1)(a), read with the statutory proviso inserted via the Finance Act, 2024,… Read More »
Assessment orders completed during non-pending settlement applications remain fully valid and enforceable upon application rejection. Issue Whether assessment orders passed by an Assessing Officer are void for lack of jurisdiction or become unenforceable under sections 245HA and 153 upon the subsequent rejection of a settlement application, when those applications were filed after January 31, 2021,… Read More »
Adjusting a current refund against an older tax demand despite a subsisting stay is illegal. Issue Whether the Income Tax Department is legally justified in adjusting a valid tax refund determined for a subsequent year (AY 2025-26) against an outstanding, disputed tax demand of a prior year (AY 2018-19) for which an active interim stay… Read More »
Adjustments retained in a final assessment order must be adjudicated on merits during appeals. Issue Whether the Commissioner (Appeals) is legally justified in refusing to decide the merits of a tax adjustment simply because the assessee did not file a separate appeal against the initial Section 143(1) intimation, even though that same adjustment was formally… Read More »