Accused entitled to bail in GST evasion case where investigation is complete and trial pending. Issue Whether an accused proprietor charged with GST evasion under Section 132 of the CGST/UPGST Act, 2017 is entitled to grant of bail when investigation is completed, the offences are compoundable, and trial is unlikely to conclude soon. Facts Nature… Read More »
Bank attachment is revoked upon depositing 50 per cent liability with balance payable in instalments. Issue Whether bank account attachments initiated under Section 79 of the CGST/OGST Act, 2017 can be revoked upon the taxpayer undertaking to deposit 50 per cent of the assessed tax liability with the remaining balance to be cleared in equated… Read More »
Denial of mandatory personal hearing vitiates assessment order, requiring setting aside and fresh adjudication. Denial of mandatory personal hearing vitiates assessment order, requiring setting aside and fresh adjudication. Issue Whether an assessment order passed under Section 75(4) of the CGST/RGST Act, 2017 without affording a personal hearing—despite a written request and contemplation of an adverse… Read More »
A single composite show cause notice issued under GST covering multiple financial years is legally impermissible and void. Issue Whether issuing a single consolidated or composite show cause notice encompassing multiple financial years under Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 / Kerala Goods and Services Tax Act, 2017… Read More »
Portal-only service of show cause notice is inadequate after GST registration cancellation. Issue Whether uploading a show cause notice exclusively on the GST portal constitutes valid service under Section 169 of the Central/Uttar Pradesh Goods and Services Tax Act, 2017 when the taxpayer’s GST registration has already been cancelled and no business operations are ongoing.… Read More »
Fraud at the post-registration amendment stage concerning business premises does not warrant complete cancellation of the original GST registration. Issue Whether alleged fabrication or fraud committed solely at the post-registration amendment stage to add additional business premises justifies the complete cancellation of the original GST registration under Section 29 of the Central Goods and Services… Read More »
Government contractors are entitled to GST liability adjustments and supplementary agreements per established guidelines. Government contractors are entitled to GST liability adjustments and supplementary agreements per established guidelines. Issue Whether government contractors executing pre-GST works are entitled to reimbursement/adjustment of additional GST liability through supplementary agreements and guidelines laid down in co-ordinate bench precedents. Facts… Read More »
INCOME TAX CASE LAWS 07.08.2026 Relevant Act Section Case Law Title Citation Brief Summary Legislative Update N/A Taxation and Other Laws (Amendment) Bill, 2026 Click Here Replaces the Income-tax (Amendment) Ordinance, 2026. Amends the Income-tax Act, 2025, Finance Act, 2026, and Payment & Settlement Systems Act, 2007 to introduce tax incentives for fund management, electronics… Read More »
Section 263 revision setting aside assessment solely to direct Section 270A penalty initiation is legally unsustainable. Issue Whether the PCIT can invoke Section 263 of the Income-tax Act, 1961 / Section 377 of the Income-tax Act, 2025 to set aside an assessment order solely for directing the Assessing Officer to initiate discretionary penalty proceedings under… Read More »
Unnotified enhancement of disallowance by CIT(A) without express statutory notice is legally invalid and remanded UnnotifiedUnnotified enhancement of disallowance by CIT(A) without express statutory notice is legally invalid and remanded Issue Whether the Commissioner (Appeals) can enhance a disallowance under Section 251 of the Income-tax Act, 1961 without issuing an express notice communicating the intention… Read More »