CBEC Circular Assigning Proper Officers Is Valid As Commissioner Forms Constituent Part Of Board Issue Whether Circular No. 3/3/2017-GST assigning functions to “proper officers” under Section 168(2) read with Section 2(91) of the CGST Act is unauthorized and invalid on the premise that such assignment powers belong exclusively to the “Commissioner in Board” rather than… Read More »
Bail Granted To Director In Online Gaming GST Evasion Case As Investigation Was Completed Issue Whether pre-trial bail under Section 132 read with Section 69 should be granted to a director in an alleged Rs 28.61 crore GST evasion case where investigation is complete, the complaint is filed, and no risk of tampering or absconding… Read More »
Writ Inadmissible As GSTAT Is Constituted And Appeal Timelines Are Extended Till June 2026 Issue Whether a writ petition under Article 226 is maintainable against a First Appellate Order when the Goods and Services Tax Appellate Tribunal (GSTAT) stands notified and operationalized with extended timelines for filing appeals under Section 112. Facts The dispute pertained… Read More »
High Court Exercises Writ Power to Condone One-Day Delay in GST Appeal Caused by Bereavement High Court Exercises Writ Power to Condone One-Day Delay in GST Appeal Caused by Bereavement Issue Whether the High Court, under Article 226 of the Constitution, can condone a one-day delay beyond the statutory condonable period under Section 107 of… Read More »
Provisional Attachment Under Section 83 Ceases Automatically After Expiry of One Year Statutory Period Provisional Attachment Under Section 83 Ceases Automatically After Expiry of One Year Statutory Period Issue Whether the provisional attachment of a bank account under Section 83 of the CGST/TNGST Act remains legally enforceable beyond the statutory outer time limit of one… Read More »
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 »