Summary SCN Form DRC-01 Issued Without Detailed Notice Is Invalid and Set Aside Issue Whether a summary show-cause notice issued in Form DRC-01 is legally valid when issued without serving the underlying detailed show-cause notice under Section 73 of the CGST/TNGST Act. Facts The petitioner, a registered taxpayer, was issued a pre-show cause notice in… Read More »
Consolidated GST Show-Cause Notice Covering Multiple Assessment Years Is Permissible and Cannot Be Challenged via Writ Issue Whether a consolidated show-cause notice (SCN) issued under Section 73 or Section 74 of the CGST/AGST Act covering multiple financial years is legally permissible. Whether a writ petition under Article 226 of the Constitution is maintainable at the… Read More »
Arrest for GST ITC Fraud Valid When Supported by Recorded Reasons and Special Act Compliance Arrest for GST ITC Fraud Valid When Supported by Recorded Reasons and Special Act Compliance Issue Whether an arrest under Section 69 read with Section 132 of the CGST Act for an offense carrying a maximum punishment of five years… Read More »
Input Tax Credit Entitled Under Section 16(5) as Returns Were Filed Before Cut-Off Date Input Tax Credit Entitled Under Section 16(5) as Returns Were Filed Before Cut-Off Date Issue Whether the denial of Input Tax Credit (ITC) under Section 16(4) is sustainable when the petitioner submitted returns for January to March 2020 before the statutory… Read More »
Composite GST Notices and Orders Covering Multiple Assessment Years Are Invalid and Liable to Be Quashed Composite GST Notices and Orders Covering Multiple Assessment Years Are Invalid and Liable to Be Quashed Issue Whether a single composite notice and order-in-original covering multiple financial years (2018–19, 2019–20, and 2020–21) is legally sustainable under the CGST/KGST Act.… Read More »
No Additional ITC Accrued Post-GST for Construction Project, So Anti-Profiteering Proceedings Were Properly Closed No Additional ITC Accrued Post-GST for Construction Project, So Anti-Profiteering Proceedings Were Properly Closed Issue Whether the developer/respondent committed profiteering under Section 171 of the CGST/MGST Act, 2017 in respect of the construction project ‘Madhu Vasant CHS Ltd.’ during the period… Read More »
INCOME TAX CASE LAWS 12.08.2026 Relevant Act Section Case Law Title Citation Brief Summary Income-tax Act, 1961 Section 9 Principal Commissioner of Income-tax v. Cholamandalam Click Here SLP dismissed; TDS is not deductible on survey fees paid to non-resident surveyors outside India as services were entirely rendered outside the country. Income-tax Act, 1961 Section… Read More »
Penalty Under Section 270A Void as Show Cause Notice Failed to Specify Misreporting Grounds Penalty Under Section 270A Void as Show Cause Notice Failed to Specify Misreporting Grounds Issue Whether a penalty order passed under Section 270A alleging “misreporting of income” is legally sustainable when the show-cause notices failed to specify the specific limb or… Read More »
Supreme Court Dismisses Revenue SLP as Tax Effect Below CBDT Threshold Lacks Legal Exception Supreme Court Dismisses Revenue SLP as Tax Effect Below CBDT Threshold Lacks Legal Exception Issue Whether a Special Leave Petition (SLP) filed by the Revenue is maintainable under Section 268A when the monetary tax effect is below the prescribed CBDT limit… Read More »
Ex-Parte Order Set Aside and Disputed Issue Remitted to CIT(A) for Fresh Adjudication After Hearing Issue Whether the ex-parte order passed by the CIT(A) confirming the assessment addition under Section 147 read with Section 144 should be set aside and remitted back to the CIT(A) to provide the assessee one more opportunity of hearing to… Read More »