Failure to File Written Reply Cannot Extinguish Mandatory Right to Personal Hearing Under GST Section 75(4) Failure to File Written Reply Cannot Extinguish Mandatory Right to Personal Hearing Under GST Section 75(4) Issue Whether an adverse adjudication order passed under Section 74 without granting a personal hearing—and by marking “NA” under the hearing details column… Read More »
Supreme Court Extends Limitation Period for Filing GST Appeal Involving FASTag Verification Issues Due to Technical Glitches Supreme Court Extends Limitation Period for Filing GST Appeal Involving FASTag Verification Issues Due to Technical Glitches Issue Whether the Supreme Court should grant an extension of time to file a statutory appeal under Section 107 against a… Read More »
Order-in-Original Quashed and Matter Remanded for Failure to Consider Timely Filed Manual Reply Issue Whether an adjudication order passed under Section 73 without considering a timely filed manual reply violates principles of natural justice and warrants writ interference despite the statutory appeal being time-barred. Facts The Revenue issued a Show Cause Notice (SCN) in Form… Read More »
Omission of Rule 89(4B) Without Saving Clause Invalidates Pending SCNs and Consequential GST Orders Omission of Rule 89(4B) Without Saving Clause Invalidates Pending SCNs and Consequential GST Orders Issue Whether the omission of Rule 89(4B) of the CGST Rules via Notification No. 20/2024–Central Tax without a saving clause invalidates show cause notices and consequential Orders-in-Original… Read More »
INCOME TAX CASE LAW 01.08.2026 Relevant Act Section Case Law Title Brief Summary Citation Income-tax Act, 1961 Section 2(15) Amaltash Residents Welfare Association v. CIT(E) Activities limited strictly to RWA members with benefits confined to a determinate group are governed by the principle of mutuality and do not qualify as “charitable.” Rejection of Sec 12AB… Read More »
Revenue Appeals Below Monetary Limits Are Dismissed Absent Applicable Exceptions Under CBDT Circular 5/2024 Issue Whether a Revenue appeal involving a tax effect below the prescribed CBDT monetary limit can be entertained under the exception clause of Paragraph 3.1(h) of CBDT Circular No. 5/2024 when no substantial question of law arises from the Tribunal’s order.… Read More »
Partial Refunds Must Be Adjusted First Against Accrued Interest and Balance Against Principal Tax Component Issue Whether a partial tax refund issued by the Revenue during appellate or rectification proceedings should be adjusted first against the interest accrued up to that date under Section 244A, or directly against the principal tax component refundable to the… Read More »
Unexplained Delay in Recording Satisfaction Note Invalidates Section 153C Reassessment Proceedings Against Other Person Issue Whether a notice issued under Section 153C is legally valid when the Assessing Officer of the searched person delays recording the mandatory satisfaction note by 22 months after completing the search assessment, failing the “immediately after” test established by judicial… Read More »
Supreme Court Disposes Revenue SLP Binding Reassessment Extension Validity Under TLA Act to Rajeev Bansal Ruling Issue Whether reassessment notices issued under unamended Section 148 after April 1, 2021, for AYs 2013-14 and 2014-15 relying on TLA Act notifications are valid or time-barred under the substituted legal regime. Facts For Assessment Years 2013-14 and 2014-15,… Read More »
Pending Rectification Appeal Does Not Bar Reassessment Under Section 148 Based On Fresh Section 135A Information Pending Rectification Appeal Does Not Bar Reassessment Under Section 148 Based On Fresh Section 135A Information Issue Whether the issuance of a reassessment notice under Section 148 based on independent information received under Section 135A is jurisdictionally barred or… Read More »