Court Upholds Order Within Limitation and Dismisses Writ Relegating Assessee to Statutory Appeal Issue Issue I (Six-Month SCN Window): Whether the requirement under Section 74 to issue a Show Cause Notice (SCN) at least six months before the final date for passing an Order-in-Original (OIO) is directory or mandatory. Issue II (Natural Justice and Hearing… Read More »
Adjudicating Officer Determining Tax Under Section 74 Is Fully Competent to Impose Consequential Penalties Issue Whether the proper officer adjudicating a tax liability under Section 74 of the CGST Act has the legal competence and jurisdiction to simultaneously impose consequential penalties under Section 122 within the same adjudication order, or if a separate penalty proceeding… Read More »
Court Upholds Extended Limitation for Wrongful ITC and Validates November 2024 Assessment Orders Court Upholds Extended Limitation for Wrongful ITC and Validates November 2024 Assessment Orders Issue Issue I (Extended Period of Limitation): Whether the tax department is justified in invoking the extended period of limitation under Section 74 based on the wrongful availment of… Read More »
Constitutional Validity of GST Arrest Powers Under Section 69 Upheld Following Supreme Court Precedent Issue Whether Section 69 of the Central Goods and Services Tax (CGST) Act, 2017, which empowers designated GST officials to arrest individuals suspected of specified tax offenses, is constitutionally valid. Facts The petitioner filed a writ petition before the Supreme Court… Read More »
ITC Claim Filed for March 2020 on January 4, 2021 is Within Statutory Timelines Issue Whether the petitioner’s Input Tax Credit (ITC) claim for March 2020 can be legally denied under Section 73 on the grounds of late filing, when the corresponding GSTR-3B return was furnished on January 4, 2021. Facts The petitioner, a registered… Read More »
Undisputed Exporter Entitled to IGST Refund Under Rule 96 Despite Omission of Tax Details in Shipping Bills Undisputed Exporter Entitled to IGST Refund Under Rule 96 Despite Omission of Tax Details in Shipping Bills Issue Whether an exporter can be denied an IGST refund under Rule 96 of the CGST Rules for undisputed exports simply… Read More »
Demand and Order Outside Five-Year Limit or Overlapping with State Proceedings Are Void Demand and Order Outside Five-Year Limit or Overlapping with State Proceedings Are Void Issue Issue I (Limitation Period): Whether a Show Cause Notice (SCN) and subsequent Order-in-Original (OIO) under Section 74(1) for FY 2017-18 are time-barred if issued beyond five years from… Read More »
INCOME TAX CASE LAWS 13.07.2026 INCOME TAX CASE LAWS 13.07.2026 Section Case Law Title / Notification Brief Summary Citation Relevant Act Notification F. NO. 225/73/2025-ITA-II, Dtd 08-07-2026 CBDT authorizes the DGIT (Systems) to upload foreign tax information received under the Automatic Exchange of Information (AEOI) framework directly to the Annual Information Statement (AIS) within specified… Read More »
Assessee gets refund interest until actual payment as AO cannot unilaterally decide on exclusions Issue Whether an assessee is entitled to interest under Section 244A up to the actual date of payment when delays arise from subsequent bank account validation errors, and whether the Assessing Officer (AO) has the jurisdiction to unilaterally exclude any delay… Read More »
Employer Is Assessee In Default For Not Deducting TDS On LFC Involving Foreign Travel Issue Whether an employer can be treated as an “assessee in default” under Section 201 for failing to deduct tax at source (TDS) on Leave Fare Concession (LFC) reimbursements when the employees’ travel itineraries included a foreign leg. Facts The assessee,… Read More »