Daily Archives: August 31, 2026

Ex Parte ITC Mismatch Order Set Aside for Non-Compliance with Circular Guidelines and Natural Justice

By | August 31, 2026
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Ex Parte ITC Mismatch Order Set Aside for Non-Compliance with Circular Guidelines and Natural Justice Issue Whether an ex parte adjudication order confirming an ITC mismatch demand under Section 73 is legally sustainable when passed without adhering to the mandatory verification procedures prescribed in Circular No. 183/15/2022-GST. Facts Assessee Profile: The petitioner operates a sole… Read More »

Show Cause Notice and Order Issued Against a Deceased Sole Proprietor Are Legally Unsustainable

By | August 31, 2026
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Show Cause Notice and Order Issued Against a Deceased Sole Proprietor Are Legally Unsustainable Issue Whether a Show Cause Notice (SCN) and consequential demand order issued under Section 73 in the name of a deceased sole proprietor are legally valid and enforceable against the legal heir. Facts Deaseased Proprietor & Business Closure: The sole proprietor… Read More »

Show Cause Notice Issued Beyond Statutory Limitation and Lacking Foundational Allegations of Fraud Is Unsustainable

By | August 31, 2026
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Show Cause Notice Issued Beyond Statutory Limitation and Lacking Foundational Allegations of Fraud Is Unsustainable Issue Whether a Show Cause Notice issued under Section 73 after the extended outer limitation period for FYs 2018-19, 2019-20, and 2020-21 is time-barred and legally unsustainable. Whether invoking the extended period of limitation under Section 74 is valid when… Read More »

Regular Bail Granted as Arrest Authorization Lacked Statutory Reasons to Believe under Section 69

By | August 31, 2026
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Regular Bail Granted as Arrest Authorization Lacked Statutory Reasons to Believe under Section 69 Regular Bail Granted as Arrest Authorization Lacked Statutory Reasons to Believe under Section 69 Issue Whether a petitioner arrested under Section 69 for alleged tax evasion offences under Section 132 of the CGST/BGST Act is entitled to regular bail when the… Read More »

Revenue’s Appeal Dismissed as E-Way Bills and Export Documents Prove Validity of “Bill To Ship To” Supply Model

By | August 31, 2026
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Revenue’s Appeal Dismissed as E-Way Bills and Export Documents Prove Validity of “Bill To Ship To” Supply Model Issue Whether the rejection of accumulated Input Tax Credit (ITC) refund claims under Section 54 of the CGST/WBGST Act is sustainable on the sole ground of missing toll plaza receipts when the exporter supported the “Bill To… Read More »

Retrospective Insertion of Section 16(5) Validates Input Tax Credit Filed Before November 30, 2021

By | August 31, 2026
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Retrospective Insertion of Section 16(5) Validates Input Tax Credit Filed Before November 30, 2021 Retrospective Insertion of Section 16(5) Validates Input Tax Credit Filed Before November 30, 2021 Issue Whether the disallowance of Input Tax Credit (ITC) under Section 16(4) of the CGST/TNGST Act for a belated return filed on 30.10.2019 for FY 2018-19 remains… Read More »

ITC Claimed for FY 2017-18 Is Allowable as Belated Returns Filed Before Section 16(5) Cut-Off

By | August 31, 2026
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ITC Claimed for FY 2017-18 Is Allowable as Belated Returns Filed Before Section 16(5) Cut-Off ITC Claimed for FY 2017-18 Is Allowable as Belated Returns Filed Before Section 16(5) Cut-Off Issue Whether Input Tax Credit (ITC) for FY 2017-18 can be disallowed as time-barred under Section 16(4) when GSTR-3B returns were filed belatedly prior to… Read More »

State is obligated to reimburse differential GST burden incurred by government contractor post-regime change.

By | August 31, 2026
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State is obligated to reimburse differential GST burden incurred by government contractor post-regime change. Issue Whether a government contractor who incurred and paid additional GST liability due to the transition from the VAT regime to the GST regime during an ongoing contract is entitled to reimbursement of the differential tax amount from the State. Facts… Read More »

INCOME TAX CASE LAWS 27.08.2026

By | August 31, 2026
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INCOME TAX CASE LAWS 27.08.2026 Section Case Law Title Brief Summary Citation Relevant Act Section 4 Biodiversity Conservation Society of Telangana (BIOSOT) v. Union of India Where BIOSOT, a statutory society discharging sovereign functions under Article 48A, functioned as an instrumentality of the State, its receipts were immune from income tax under Article 289(1), making… Read More »

Departmental Appeal Dismissed as Monetary Limit of Rs. 10 Lakhs Falls Below Prescribed Limit.

By | August 31, 2026
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Departmental Appeal Dismissed as Monetary Limit of Rs. 10 Lakhs Falls Below Prescribed Limit. Issue Whether a departmental appeal filed before the High Court against a penalty of Rs. 10 lakhs imposed under Section 43 of the Black Money Act, 2015 is maintainable in light of CBDT Circular No. 5 of 2024 raising the monetary… Read More »