Sanctioned GST Refund Must Be Released Pending Unlisted Delayed Appeal Upon Assessee Furnishing Deposit Undertaking Issue Whether the Revenue can withhold a GST refund sanctioned in 2022 on the ground that a belatedly filed, unlisted appeal is pending before the Appellate Tribunal under Section 54 read with Section 119 of the CGST/HGST Act, 2017. Facts… Read More »
Appeal Against CESTAT Order Determining Taxability of Service Lies to Supreme Court Under Section 35L Issue Whether an appeal against a final order of CESTAT determining the taxability of a service is maintainable before the High Court under Section 35G or lies exclusively before the Supreme Court under Section 35L of the Central Excise Act,… Read More »
Retrospective GST Registration Cancellation Lacking Reasons in SCN and Order Is Void and Set Aside Issue Whether the retrospective cancellation of a GST registration with effect from a backdated period is legally sustainable when neither the Show Cause Notice (SCN) nor the final order provides specific reasons or grounds justifying such retrospective backdating under Section… Read More »
Ex Parte Dismissal Without Valid Hearing Notice Violates Principles of Natural Justice and Warrants Remand Ex Parte Dismissal Without Valid Hearing Notice Violates Principles of Natural Justice and Warrants Remand Issue Whether the Tribunal could validly dispose of an appeal ex parte on a date not notified by a judicial order or uploaded cause list… Read More »
Appellate Appeals Against Refund Rejection Orders Under Section 142(3) Lie Before CESTAT, Not GSTAT Appellate Appeals Against Refund Rejection Orders Under Section 142(3) Lie Before CESTAT, Not GSTAT Issue Whether the Goods and Services Tax Appellate Tribunal (GSTAT) has jurisdiction under Section 112 of the CGST Act, 2017 to entertain an appeal against a refund… Read More »
Government Is Bound to Reimburse Contractors for Differential GST Burden on Pre-GST Works Contracts Issue Whether a government contractor executing a pre-GST works contract is entitled to reimbursement from the State for the additional tax burden arising from the transition from VAT to GST after July 1, 2017. Facts Pre-GST Contract Execution: The petitioner, a… Read More »
GST Cannot Be Imposed on University Affiliation Fee Exempted Under Notification No. 12/2017-CT Issue Whether GST can be levied and collected on the affiliation fee paid by an affiliated college to the university (RUHS) for the assessment periods 2023-2024 to 2027-2028 under Heading No. 9962 / Section 9 of the Central Goods and Services Tax… Read More »
SCN Issuing Authority Holds Precedence in Parallel GST Proceedings on Same Subject Matter Issue Whether multiple GST authorities can simultaneously pursue parallel proceedings on the same subject matter, or whether the authority issuing the Show Cause Notice has exclusive precedence to complete adjudication under Section 6 of the CGST/HGST Act, 2017. Facts DGGI Communication: The… Read More »
Reopening Reassessment Solely to Verify Bank Cash Deposits Without Tangible Material Is Without Jurisdiction Issue Whether the Assessing Officer can validly initiate reassessment proceedings under Section 147/148 solely to verify the source of cash deposits in an assessee’s bank account, without possessing independent tangible material to form a belief that income chargeable to tax has… Read More »
INCOME TAX CASE LAWS 11.08.2026 Section Case Law Title Citation Relevant Act Brief Summary Section 2(47) Smt. Mrunalini Kalagara v. Income-tax officer Click Here Income-tax Act, 1961 Transfer of immovable property via a registered sale deed constitutes a “transfer” attracting capital gains under Section 45, even if coercion or non-receipt of consideration is claimed. Matter… Read More »